战略成本选择下的陕西纺织企业成本管理  

Study on the strategic cost management of Shaanxi textile enterprise under the choose of strategic cost

作　　者：李军训[1] 宋玉[1] 孙伟[1] 陈静[1] 

机构地区：[1]西安工程大学管理学院,陕西西安710048

出　　处：《西安工程大学学报》2010年第4期485-490,共6页Journal of Xi’an Polytechnic University

基　　金：陕西省教育厅专项课题基金资助项目(09KJ105)

摘　　要：以陕西纺织企业为切入点,以战略成本管理基本理论为基础,在借鉴国外先进的战略成本管理方法的基础上,分析了陕西纺织企业及其成本管理现状,并运用SWOT分析法对陕西纺织企业的内外部环境进行了全面分析,指出陕西纺织企业应采取战略成本管理模式,并将战略成本管理的先进方法应用到了陕西纺织企业,以期提高陕西纺织企业的管理水平,从根本上提升自身竞争力.Traditional cost management was difficult to adapt to the strategic management due to their own shortcomings.Based on the theory of strategic cost management,the problems in cost management were analyzed around the textile enterprises of Shaanxi with the methods of SWOT analysis and value chain.It is pointed out that the textile enterprises of Shaanxi should adapt the strategic cost management,in order to improve the management level of Shaanxi textile enterprise.

关 键 词：纺织企业 战略成本 成本管理 价值链 

分 类 号：F233[经济管理—会计学]