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由于企业的竞争优势建立在企业拥有的独特资源和在特定竞争环境中能对这些资源进行有效配置的基础之上,而资源的有效配置要求对其成本发生进行合理的计划、控制和评价,对此传统的财务成本概念和财务数据无法满足该要求。
Since the competitive advantage of an enterprise is based on the unique resources owned by the enterprise and the effective allocation of these resources in a particular competitive environment, the effective allocation of resources requires reasonable planning, control and evaluation of its costs. This traditional concept of financial costs and financial data can not meet this requirement.