A study on level of enterprise strategic cost management subject and extraversion cost strategy  

企业战略成本管理主体层次及外向性成本战略研究

作　　者：许亚湖[1] 

机构地区：[1]中南财经政法大学会计学院,武汉430073

出　　处：《China-USA Business Review》2008年第12期34-37,50,共5页美中经济评论（英文版）

摘　　要：There are general meeting of shareholders, board of directors, general manager or department manager and function department manager that been ascertained based on norms of corporate governance. Cost strategy of adapting to and driving the outside environment that ascertained according to four levels of enterprise strategic cost management subject, includes general meeting of shareholders overall strategy, board of directors overall strategy, general manager or department manager strategy and function department manager strategy. Among them, board of directors strategy is divided into period strategy, growing up period strategy, maturation period strategy and recession period strategy according to industry life cycle.

关 键 词：level of enterprise strategic cost management subject outside environment cost strategy 

分 类 号：F270[经济管理—企业管理]