| 战略成本管理 |
| |
| 引用本文： | 夏宽云. 战略成本管理[J]. 上海立信会计学院学报, 2009, 23(1) |
| |
| 作者姓名： | 夏宽云 |
| |
| 作者单位： | 浙江九洲药业股份有限公司,浙江台州,318000 |
| |
| 摘 要： | 战略成本管理从概念的提出之日起就一直存在不同的理解和解释,什么是战略成本管理?怎样反映和提高企业的竞争地位?如何进行战略成本管理?不同的概念、模式与方法都成为难题,SHANK模式或许能给出最终的答案。
|
| 关 键 词： | 战略成本管理 价值链 成本动因 |
Strategic Cost Management |
| |
| XIA Kuan-yun. Strategic Cost Management[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(1) |
| |
| Authors: | XIA Kuan-yun |
| |
| Affiliation: | Zhejiang Jiuzhou Pharmaceucal Co.;LTD;Zhejiang Taizhou 318000;China |
| |
| Abstract: | Since the concept have been put forward,there are different understandations and explainations about strategic cost management(SCM).What is SCM? How to reflect and improve the competitive position of enterprises? How to implement SCM? Different concepts,models and methods become puzzle.SHANK model may give us final answers. |
| |
| Keywords: | strategic cost management value chain cost driver |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
