推进战略成本管理助力船企管理提升  

Boost Strategic Cost Management;Assist in Ship Enterprise Management Improvement

作　　者：中船集团2018年中青班专题研究组 CSSC 2018 Research Group

出　　处：《船舶经济贸易》2018年第7期25-31,66-70,共12页Ship Economy & Trade

摘　　要：企业管理的目标是生存、发展、获利，经济效益是衡量一切经济活动的综合指标，而成本竞争力是企业核心竞争力的综合体现，不仅决定企业盈利水平的高低。更是企业持续健康发展的重要基础。船舶工业是最早融人国际市场的行业之一，在产品价格完全由市场决定的情况下．成本控制水平成为影响企业竞争力的关键因素。战略成本管理，是以战略的眼光从成本的源头识别成本驱动因素.China＇ s economic development has entered the new era characterized by high quality development, which places deepening supply side structural reform in the first place of the important deployment of carrying out new development concept and building a modernized economic system, takes promoting ＂three de-, one reduction and one supplement＂ as major move, of which ＂one reduction＂ means reducing cost, stressing on comprehensive means to lower cost to enhance corporate competitiveness and expand quality incremental supply.

关 键 词：战略成本管理 企业核心竞争力 企业管理 持续健康发展 成本驱动因素 成本竞争力 企业竞争力 综合指标 

分 类 号：F275.3[经济管理—企业管理]