战略成本管理的新视点——一个分析模型的构想

New viewpoint on strategic cost management-the conception of one analytic model

以构建企业战略分析模型为基础 ,分析了企业战略成本管理的“天”“地”“人”等内容 ,提出了企业战略成本管理的方法 ,争取使企业能顺应天时 ,利用地利 ,拥有人和。

Based upon strategic analysis model building the contents of 'space','earth' and ' man' in strategic cost management in enterprises are analyzed; at the same time practical management methods are proposed for enterprises to conform to get favorable climate and geographical position and support of the people.