一、战略成本管理对提升企业价值的重要性无论是传统经济时代,还是新经济时代(移动+互联+大数据),战略成本管理都是企业塑造和维持核心竞争力的焦点。首先,从战略成本管理的角度看看管理会计最基础的理论和工具——本量利图和固定成本VS变动成本。不同产品或服务的成本习性不同,企业在业务运营实践中应通过做好轻重资 First, the importance of strategic cost management to enhance the value of enterprises No matter the traditional economy, or the new economy era (mobile + Internet + big data), strategic cost management are the focus of shaping and maintaining the core competitiveness of enterprises. First of all, from the perspective of strategic cost management, look at the most basic theories and tools of management accounting - the amount of profit and the fixed costs vs. variable costs. Different products or services of different cost habits, business operations in the business should be done by light and heavy capital