我国企业战略环境下的结构性成本动因  

On Structural Cost Drivers in Enterprise Strategic Environment

作　　者：王菲[1] 

机构地区：[1]河海大学,南京211100

出　　处：《价值工程》2012年第3期109-110,共2页Value Engineering

摘　　要：文章首先从战略环境角度,为企业战略成本动因规划做铺垫。其次,基于已有的结构性成本动因理论,结合我国自身特点,在宏观层面上,主要从政治、经济、人口、文化等角度扩展后,进一步丰富了结构性成本动因的内容。最后,阐述了结构性成本动因的适度性、相互作用和以动态的眼光进行分析,表明企业要正确认识结构性成本动因。This article starts from the strategic environment,laying the groundwork for the plan of enterprise strategic cost drivers.And then,based on the existing structural cost drivers theory,combing with China＇s own characteristics,it enriches the content of structural cost drivers mainly from the politics,economy,population,and culture.Finally,this paper expounds the appropriateness,interaction and dynamic analysis of structural cost drivers,and shows the importance of recognizing structural cost drivers for enterprise.

关 键 词：战略环境 宏观层面 结构性成本动因 

分 类 号：F272[经济管理—企业管理]