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战略成本管理已经成为企业加强成本管理,取得竞争优势的有力武器。我国企业在长期的企业管理实践中,对成本管理方法的科学性和有效性也进行了有益的探索,积累了很多成本管理经验,但这些成本管理经验基本上局限于传统的战术成本管理的范畴,很少涉及战略意义上的成本管理。要改变这一状况,就需要加强战略成本管理方面的理论研究和实践探索。
Strategic cost management has become a powerful weapon for enterprises to enhance their cost management and gain a competitive advantage. Chinese enterprises in the long-term business management practices, the cost management methods of scientific and effective exploration has also made a lot of experience in cost management, but these cost management experience is basically confined to the traditional category of Tactical Cost Management , Rarely involves the strategic cost management. To change this situation, we need to strengthen the theory of strategic cost management and practical exploration.