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随着社会的发展,企业之间的竞争越来越激烈,而战略成本管理对企业竞争力的提高具有很大的促进作用,因此应该加强对战略成本管理的基本思想和方法的研究。本文围绕战略成本管理的基本思想战略、战略成本管理的方法措施体系两个方面展开讨论,对源流管理和战略成本管理进行分析,从而实现企业良好运营的目标。
With the development of society, the competition among enterprises is more and more fierce, and the strategic cost management can greatly promote the improvement of the competitiveness of enterprises. Therefore, the basic ideas and methods of strategic cost management should be strengthened. This article focuses on two aspects of the basic thought strategy of strategic cost management and the strategic measure system of strategic cost management, and analyzes the source flow management and strategic cost management so as to achieve the goal of good operation of the enterprise.