| 战略成本管理——现代企业新的成本管理 |
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| 引用本文： | 陈红. 战略成本管理——现代企业新的成本管理[J]. 合肥学院学报(自然科学版), 2003, 0(4) |
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| 作者姓名： | 陈红 |
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| 作者单位： | 安徽大学工商管理学院 安徽 |
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| 摘 要： | 成本管理是企业生存和发展的永恒课题。传统的成本管理模式已越来越不适应市场经济的发展。战略成本管理是成本管理与战略管理有机结合的产物,是传统成本管理对竞争环境变化所作出的一种适应性变革。现代企业应树立战略成本管理观念,建立现代企业内部成本管理运行机制。
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| 关 键 词： | 企业 成本管理 战略成本管理 运行机制 |
Strategic Cost Management:A New Pattern of Cost Management for Modern Enterprises |
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| CHEN Hong. Strategic Cost Management:A New Pattern of Cost Management for Modern Enterprises[J]. Journal of Hefei University(Natural Sciences Edition), 2003, 0(4) |
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| Authors: | CHEN Hong |
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| Abstract: | The cost management is a permanent task for the survival and development of enterprises.Since the tradi- tional pattern of cost management has turned out to be unfit for the market-oriented economy,the strategic cost management,as the organic integration of cost management and strategy management,produces an adaptive transfor- mation of traditional cost management under the changing circumstances of competition.Therefore,modem enter- prises should adopt the new idea of strategic cost management and establish the operation mechanism for cost man- agement within modern enterprises. |
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| Keywords: | enterprise cost management strategic cost management operation mechanism |
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