谈运用战略成本管理提高企业竞争力  

Employing the Strategic Cost Management to Enhance the Competition of Enterprises

作　　者：赵素香[1] 

机构地区：[1]锦州师范学院公寓中心,辽宁锦州121000

出　　处：《辽宁工学院学报（社会科学版）》2003年第4期13-14,共2页Journal of Liaoning Institute of Technology（Social Science Edition)

摘　　要：战略成本管理是服务于企业战略的开发与实施 ,从战略高度对企业成本结果和成本行为全面了解、控制和改善的一种管理手段。企业选择不同战略 ,确定的企业成本目标也不相同。战略成本管理提出了成本控制的“融入理论 " ,提出了成本分析的“广泛理论”。The management of strategic cost is a kind of administrative means that gives service to the development and the enforcements of the enterprise's strategy,and finds out,controls and improves the enterprise's cost achievement and cost behavior from a strategic point of view.If the enterprises choose different strategies,the definite objective of the enterprise's cost is different,The management of strategic cost puts forward the mind theory of the cost control and the extensive theory of the cost analysis.This paper gives the corresponding explanation from these angels.

关 键 词：成本管理 战略成本管理 成本控制 成本分析 

分 类 号：F275.3[经济管理—企业管理]