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随着经济的发展,集团企业为了在瞬息万变的市场风云中立足,开始改变传统的节约成本的管理方法。战略成本在竞争激烈的市场中诞生,诸多集团企业开始关注战略成本管理的竞争优势。本文从战略成本的概述出发,简述战略成本的优点,然后逐步探讨集团企业要实施战略成本的驱动因素,最后阐述集团企业如何进行战略成本控制。
With the development of economy, in order to gain a foothold in the ever-changing market situation, the group enterprises begin to change the traditional cost-saving management method. Strategic costs in the highly competitive market was born, many companies began to pay attention to the strategic cost management of the competitive advantage. This article starts with an overview of strategic costs, briefly describes the merits of strategic costs, and then gradually discusses the driving forces behind the implementation of strategic costs by group companies. Finally, it illustrates how group companies control strategic costs.