人力资本竞争优势与战略成本管理  

The manpower capital competition superiority and the strategic cost management

作　　者：宋志永[1] 冯双梅[2] 

机构地区：[1]东北林业大学经济管理学院,黑龙江哈尔滨150040 [2]哈尔滨工程大学人文学院,黑龙江哈尔滨150000

出　　处：《商业经济》2006年第1期44-45,115,共3页Business & Economy

摘　　要：战略成本管理的精髓在于保持企业的竞争优势,竞争优势的保持要求企业在其所处的价值链上拥有核心竞争力。企业的核心竞争力由企业的人力资本状况所决定,人力资本是战略成本管理实施成功与否的关键因素。The essence of strategic costs management lies in the maintenance of enterprise competition superiority; the competition superiority maintenance request enterprise has the core competitive strength on the value chain. Enterprise＇s core competitive strength is decided by enterprise＇s manpower capital condition, the manpower capital is the important factor which decided strategic cost management implements successfully or not.

关 键 词：战略成本管理 人力资本 核心竞争力 管理会计 

分 类 号：F205[经济管理—国民经济]