增强企业竞争优势的新思维——实施战略成本管理  

Strategy Cost Management A New Thought to Strengthen the Enterprise Competitive Superiority

作　　者：刘锴[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《价值工程》2005年第9期77-80,共4页Value Engineering

摘　　要：随着全球经济的竞争日益激烈和高新技术的蓬勃发展,传统成本管理系统的缺陷表现得越来越明显。一种将成本管理与企业战略相结合,旨在增强企业竞争优势的新思维——战略成本管理应运而生。我国国有企业应以此为契机,建立一套适合自身管理实际的成本管理方法体系,来增强国有企业的竞争优势。Along with the vigorous development of the global competition and high tech, the limitation of the traditional cost management system is more and more obvious. To strengthen the enterprise competitive superiority, a new thought called strategy cost management that combines cost management with enterprise strategy, emerges as the times require. In order to strengthen the enterprise Competitive superiority of china, we should catch hold of this chance and establish a cost management system that suit to the practical management themselves.

关 键 词：战略成本管理 分析工具 对策 

分 类 号：F275.3[经济管理—企业管理]