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战略成本管理新理念是对传统成本管理的改进、完善和补充,随着经济一体化和技术进步步伐的加快,全球性的市场竞争愈演愈烈。为有效地对内外部动态环境做出反应,培育长期竞争优势,企业必须站在战略的高度上对企业成本加强控制和管理。本文从现代企业战略成本管理的内涵、特点、必要性及如何实施等方面对现代企业战略成本管理进行了初步探索。
The new concept of strategic cost management is to improve, perfect and supplement the traditional cost management. With the acceleration of economic integration and technological progress, the global market competition has become increasingly fierce. In order to effectively respond to the internal and external dynamic environment and cultivate long-term competitive advantages, enterprises must strengthen the control and management of business costs from the strategic level. In this paper, the strategic cost management of modern enterprises is explored from the connotation, characteristics, necessity and implementation of the modern enterprise strategic cost management.