|
|||||
|
|
| 我国图书出版业成本管理研究——基于战略的视角 | |
| 引用本文： | 欧阳春花. 我国图书出版业成本管理研究——基于战略的视角[J]. 财会通讯, 2006, 0(5) |
| 作者姓名： | 欧阳春花 |
| 作者单位： | 广东商学院会计学院 广东广州510320 |
| 摘 要： | 我国经济体制改革的深化及WTO的加入,对我国的图书出版业形成了巨大的冲击。本文认为,出版业只有站在战略的高度,增强战略成本管理意识,才能从根本上降低成本,形成成本竞争优势,增强竞争力。 |
| 关 键 词： | 作业成本法 价值链 战略成本管理 |
The Research of the Cost Management of Chinese Publishing Industry In the View of Strategy |
|
| Ouyang Chunhua. The Research of the Cost Management of Chinese Publishing Industry In the View of Strategy[J]. Communication of Finance and Accounting, 2006, 0(5) | |
| Authors: | Ouyang Chunhua |
| Abstract: | The process of Chinese reform in economical system and the access to WTO has had a great influence on Chinese publishing industry. The article thinks that only Chinese publishing industry stand on the strategic height and enhance the awareness of strategic cost management, it can decrease cost to gain the competitive advantage of cost and enhance competitiveness. |
| Keywords: | ABC Value Chain Strategic Cost Management |
| 本文献已被 CNKI 等数据库收录！ | |