摘要
对在复杂多变的市场环境条件下,提升品牌竞争力对企业特别是烟草企业发展的重要性进行分析和研究,提出推行目标成本管理是形成烟草企业品牌竞争力的重要途径,并深入探讨了烟草企业推行目标成本管理的面临的问题、步骤以及应采取的策略。推行目标成本管理,使企业成本控制能力达到领先水平,确立品牌成本优势,从而提升烟草企业品牌竞争力。
Under the complex changeable market environmental condition, the promotion of brand competitive ability especially importance which the tobacco enterprise develops were anal sized and researohed. Pushing the target cost management is the important way to come into being the brand competitiveness in tobacco, and discussed the problems and process which the tobacco enterprises push the target cost management. Pushing the target cost management makes the control ability of enterprises cost get advanced level and establishes the advantages of the brand cost to promote the brand competitiveness in tobacco enterprises.
出处
《山东行政学院山东省经济管理干部学院学报》
2006年第1期58-60,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
目标成本管理
品牌
竞争力
The Goal Cost Management
Brand
Competitive Ability
