战略成本管理的观念、方法与应用  

Concept, Method and Application of Strategic Cost Management

作　　者：冉秋红[1] 

机构地区：[1]武汉大学商学院,湖北武汉430072

出　　处：《中国软科学》2001年第5期109-113,共5页China Soft Science

摘　　要：在经济全球化背景下产生的战略成本管理的目的、范围、重心与传统成本管理相比，均发生了很大的变化。相应的战略成本管理方法如价值链分析法等主要着眼于企业长期战略成本的规划与控制。我国企业在运用这些方法时除须转变现行的成本观念之外，还应改进其现有的会计信息系统与组织结构。Strategic cost management is introduced under the background of economic globalization. Comparing with traditional cost management, it has changed greatly in the sides of intention, range and central point of cost management. Corresponding method of strategic cost management,such as value－chain analysis method, emphasizes particularly on the plan and control of long－term strategic cost of enterprises. When these methods of strategic cost management are applied to our enterprises, not only must the existing cost management concept of enterprise be changed, but also the existing account information system and organization structure of enterprise shall be improved.

关 键 词：企业 战略管理 战略成本管理 战略成本管理方法 价值链分析法 会计信息系统 组织结构 产品生命周期成本法 

分 类 号：F275.3[经济管理—企业管理]