战略成本的优势分析  

Analysis of the advantages of strategic cost

作　　者：杨洁[1] 

机构地区：[1]东北财经大学职业技术学院,辽宁大连16023

出　　处：《辽宁工程技术大学学报（社会科学版）》2010年第3期269-270,共2页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对企业成本竞争优势问题,采用规范研究的方法,分析了战略成本动因、成本行为,提出以用户满意为目标、以市场为导向、侧重战略性决策的管理方法,利用结构性与执行性成本动因等因素做出战略规划,实现企业长久的成本竞争优势。With standard research methods,the author analyzes the motive of strategic cost and cost behavior accoding to the situation of enterprises＇pursuing the advantages of strategic cost.The author gives the following suggestions for enterprises to realize the goal of pursuing long-term cost competitive advantages,that is,to establish satisfying,market-oriented and strategic management ways,make strategic planning according to structural and implementary cost motive.

关 键 词：战略成本 成本动因 竞争优势 

分 类 号：F275.3[经济管理—企业管理]