摘要
基于战略成本管理与传统成本管理的比较分析,阐述战略成本管理的基本内容,重点介绍战略定位、价值链分析和成本动因分析等战略成本管理过程,以期为企业制定战略、降低成本、增强企业核心竞争力提供有益指导。
Based on the comparative analysis of strategic cost management and traditional cost management,this paper elaborates the basic content of strategic cost management which key point lies in the following sides such as strategic orientation,value chain analysis and cost drivers analysis and so on.The purpose of the article is to provide beneficial guidance for enterprises′formulating strategic,reducing cost and enhancng core competitive power.
出处
《黑龙江对外经贸》
2011年第7期131-132,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
战略成本管理
价值链
成本动因
竞争优势
strategic cost management
value chain
cost motivation
competitive advantage
