摘要
在市场经济条件下 ,企业间的竞争归根到底是成本的竞争。面对国有企业普遍效益不佳的现实和中国加入WTO的压力 ,我国企业加强成本管理的必要性尤为迫切。本文从战略管理的角度 ,从价值链、市场定位、成本动因三方面分析了成本管理中战略成本管理的重要性 。
Under the market economic condition, the competition of enterpirses is due to the competition of cost. Facing the reality of dull efficency of state enterprises and the pressure of our entering WTO, it is necessary for our enterprises to strengthen the cost management and it is urgent. This article talked about the gret importance that the strategic management taken place in the cost management. From the strategic management this ideal, and also fron system of values,market definition and cost reasons, these three ideas. In this article we all agree that strategic management is one of the most important manage ways in the cost management.
出处
《青海师范大学学报（哲学社会科学版）》
2002年第1期19-21,共3页
Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)
关键词
成本会计
发展
战略成本管理
cost accountant
development
strategy of cost management
