企业集团战略成本控制的思考  

The enterprise group strategy cost control ponders

作　　者：杜健柳 

机构地区：[1]江苏中烟工业有限责任公司淮阴卷烟厂,淮阴223000

出　　处：《中国经济与管理科学》2009年第10期112-114,共3页Chinese Economy Management Science Magazine

摘　　要：成本控制是企业成本管理的核心和关键环节，任何一个企业只有建立完善的成本控制机制，才能保证会计信息质量，才能从根本上提高经济效益。企业永恒的主题是追逐利润，企业要想在取得竞争优势的同时获得利润，最终的落脚点是在成本的有效控制上。本文是在分析企业集团这种组织形式的框架下，研究战略成本控制的相关理论。The cost control is the enterprise cost management core and the key link,any enterprise only then establishes the perfect cost control mechanism, can guarantee the accounting information quality, can fundamentally enhance the economic efficiency. The enterprise eternal subject is pursues the profit, the enterprise needs to want while to have the competitive advantage to obtain the profit, the final foothold is in the cost active control. This article is in under the analysis enterprise group this kind of organization form flame,research strategy cost control correlation theories.

关 键 词：企业集团 战略 成本控制 

分 类 号：F270[经济管理—企业管理]