| 战略成本管理方法及其在我国企业的应用 |
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| 引用本文： | 袁志忠,翟利艳,于向东.战略成本管理方法及其在我国企业的应用[J].当代经济管理,2004,26(6):89-92. |
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| 作者姓名： | 袁志忠 翟利艳 于向东 |
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| 作者单位： | 石家庄经济学院,会计学院、经贸学院、后勤管理处,河北,石家庄,050031 |
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| 摘 要： | 战略成本管理是传统成本管理的发展,已经成为企业竞争的有力武器。本文从战略成本管理方法及其应用分析,来寻找更适合我国企业现状的成本管理方法,旨在推动我国企业长远发展和进步。
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| 关 键 词： | 成本管理 竞争优势 应用 |
| 文章编号： | 1003-3920(2004)06-0089-04 |
The Method of Strategic Cost Management and Its Application in China |
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| YUAN Zhi-zhong,ZHAI Li-yan,YU Xiang-dong.The Method of Strategic Cost Management and Its Application in China[J].Contemporary Economic Management,2004,26(6):89-92. |
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| Authors: | YUAN Zhi-zhong ZHAI Li-yan YU Xiang-dong |
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| Abstract: | Strategic cost management, a new stage of traditional cost management,has been effective in competition among the corporates. The paper,from the angle of the method and application of strategic cost management,attempts to find an improved method of cost management to adapts to the current corporate situations in China and bring forth progress to the corporates in China. |
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| Keywords: | cost management competitive advantages application |
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