煤炭企业集团战略成本管理研究综述  

Review on strategic cost management of coal enterprises and groups

作　　者：张佳[1] 张士强[1] 张金泉[1] 

机构地区：[1]山东科技大学,山东青岛266590

出　　处：《煤炭工程》2017年第6期146-148,共3页Coal Engineering

摘　　要：在能源革命和经济新常态的影响下,为适应新经济环境的变化,满足企业生存和发展的需要,战略成本管理的思想开始被越来越多的煤炭企业集团接受和实施。文章对煤炭企业集团战略成本管理的相关研究成果进行概览和评述,主要包括战略定位、价值链分析、成本动因分析三大战略成本管理理论在煤炭企业集团中的应用,揭示出战略成本管理在煤炭企业集团的发展脉络。Under the influence of energy revolution and economic new normal, in order to adapt to the changes of the new economic environment, and satisfy the needs of survival and development of enterprises, the thought of strategic cost management is being accepted and implemented in a growing number of coal enterprises and groups. The paper overviews and comments on the related research achievements of the coal enterprise strategic cost management, including the application of strategic positioning, value chain analysis, cost driver analysis in the coal enterprises and groups, reveals the development process of strategic cost management in the development of coal enterprises and groups.

关 键 词：煤炭企业集团 战略成本管理 价值链 成本动因分析 

分 类 号：TD-05[矿业工程]