| 浅析战略成本管理 |
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| 引用本文： | 王重人,罗亮. 浅析战略成本管理[J]. 价值工程, 2007, 26(6): 117-120 |
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| 作者姓名： | 王重人 罗亮 |
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| 作者单位： | 江苏舜天股份有限公司,南京,210012;东南大学集团经济与产业组织研究中心,镇江,210037 |
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| 摘 要： | 传统的成本管理会计侧重于历史成本的、按照财务会计制度计算的成本核算、成本控制与成本管理。往往难以适应战略管理需要;因此,需要顺应战略管理的理念,完成向战略成本管理的转变。通过对价值链、战略成本动因、战略定位的讨论建立起了战略成本管理的基本框架。
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| 关 键 词： | 价值链 成本动因 战略成本管理 |
| 文章编号： | 1006-4311（2007）06-0117-04 |
The Analysis of Strategic Cost Management |
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| Wang Zhongren,Luo Liang. The Analysis of Strategic Cost Management[J]. Value Engineering, 2007, 26(6): 117-120 |
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| Authors: | Wang Zhongren Luo Liang |
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| Affiliation: | Jiangsu Sainty Co.Ltd., Nanj ing 210012, China; Studying Center of Crouping Economy and Industrial Organization, Dongnan University ,Zhenjiang 210037, China |
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| Abstract: | The traditional cost accounting concentrated on cost allocating,cost controlling and cost management based by historic cost and GAAP.Which can not satisfy the need of strategic management.We should obey the rule of strategic management,transit from traditional cost accounting to strategic cost management.The paper discuss the value chain,strategic cost driver and the position of strategy,set up the basic frame of strategic cost management. |
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| Keywords: | value chain cost driver strategic cost management |
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