| 浅议成本管理的战略性 |
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| 引用本文： | 于素萍,武志强. 浅议成本管理的战略性[J]. 九江职业技术学院学报, 2009, 0(1) |
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| 作者姓名： | 于素萍 武志强 |
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| 作者单位： | 山西汾西重工有限责任公司,山西太原,030000 |
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| 摘 要： | 在既定的经济规模、技术条件、质量标准条件下,通过降低消耗和提高劳动生产率等措施降低成本是传统意义上的成本管理重点.在知识经济时代,企业面临新的生存环境.竞争的加剧使以取得竞争优势为导向的经营理念成为企业管理的核心思想,为了取得企业的竞争优势及成本持续降低的潜力,需要从战略高度来重新认识成本管理问题.
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| 关 键 词： | 战略成本管理 竞争优势 成本动因 价值链 |
Discussion on Strategic Cost Management |
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| YU Su-ping,WU Zhi-qiang. Discussion on Strategic Cost Management[J]. Journal of Jiujiang Vocational and Techinical College, 2009, 0(1) |
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| Authors: | YU Su-ping WU Zhi-qiang |
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| Abstract: | In the established economies of scale,technical conditions,quality standard conditions,reducing consumption,raising labor productivity and other measures are main traditional ways of cost management to reduce the cost of production.In the age of knowledge-based economy,enterprises are facing new living environment.Aggravating competition makes the guiding management idea of gaining of competitive advantages the core idea of enterprise management.Cost management should be rediscovered form strategic level in... |
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| Keywords: | Strategic cost management competitive advantage cost motivation value chain |
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