摘要
随着信息时代的到来与现代高新技术的蓬勃发展 ,传统的成本管理模式由于其内在的狭隘性与局限性而愈来愈无法适应新环境的剧变。因此 ,各国企业界一直在致力寻找一种能使企业在信息时代的竞争中生存下去的成本管理模式。而战略成本管理在现代企业管理中起着越来越重要的作用。它将企业战略与成本管理相结合 ,从战略高度对企业成本行为及结果进行全面了解、控制和改善 ,从而可以创造企业的长期竞争优势。
With the emergence of information age and the rapid development of high technology, traditional cost management model becomes unfit for the changes of environment for its inherent insularity and restrictions. Enterprises have been researching on new cost management models which are able to make themselves survive the intensive competitiveness of information age. Strategic cost management comes out and plays a much more important role in modern enterprise management. It combines enterprise's strategies with cost management, controls and improves enterprise cost behaviors and performance from strategic standpoint and contrives to seek and create the long-term competitive advantages of enterprises.
出处
《商业研究》
北大核心
2004年第5期30-33,共4页
Commercial Research
