略论基于社会产品生命周期的战略成本管理  

The Tactics Strategic Cost Management Based on Social Product Lifecycle

作　　者：宫巨宏[1] 

机构地区：[1]天津工业大学会计学院,天津300160

出　　处：《现代财经（天津财经大学学报）》2006年第8期48-51,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：战略成本管理理念深刻地影响着成本管理行为,社会产品生命周期理论的提出使成本管理在管理动因、管理范围、管理主体、管理理念、管理方法等方面发生了新的变化。深入分析社会产品生命周期下成本管理的新变化并探讨社会产品生命周期五个阶段实施占略成本管理的策略,有助于企业成本管理实践。Currently the idea of strategic cost management deeply affects the behavior of cost management. And the promotion of social product lifecycle has brought about the cause, the area, the body, the idea and the method of cost management to a new change. This article according to these changes and focusing on the five phases of social product lifecycle makes further research on corresponding tactics of cost management, so as to provide instruction in the practice of enterprise cost management.

关 键 词：社会产品生命周期 战略成本管理 管理策略 

分 类 号：F270.7[经济管理—企业管理]