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战略成本管理是为了提升企业成本管理工作质量,并扩增企业的经济效益的新型成本管理方式,它与传统成本管理相比,存在很大的差异,并凭借着它特有的优势性,在企业的战略选择中得以被青睐。本文从对比分析战略成本管理与传统成本管理入手,明确战略成本管理的内容,从而对如何提高成本管理工作质量的措施进行思考。
Strategic cost management is a new cost management method to enhance the quality of enterprise cost management and to expand the economic benefits of the enterprise. Compared with the traditional cost management, there are great differences between the two. With its unique superiority, The strategic choice to be favored. This article starts from the comparative analysis of strategic cost management and traditional cost management, clarifies the content of strategic cost management, and then considers how to improve the quality of cost management.