| 基于价值链的战略成本管理体系构建 |
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| 引用本文： | 尚远红,娄明娟.基于价值链的战略成本管理体系构建[J].价值工程,2008,27(3):49-51. |
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| 作者姓名： | 尚远红 娄明娟 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 新技术革命浪潮和现代经营环境的变化使传统的成本管理思想面临着巨大的冲击。企业必须构建和实施战略成本管理,从全局的高度,用战略的眼光为企业经营战略服务。文中依据战略成本管理、价值链会计相关研究成果,以基于价值链成本管理为价值链管理提供信息支持这一思想出发,探讨战略成本管理体系如何构建。
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| 关 键 词： | 价值链 战略成本管理体系 构建 |
| 文章编号： | 1006-4311（2008）03-0049-03 |
Construction of Strategic Cost Management Based on Value Chain |
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| Shang Yuanhong,Lou Mingjuan.Construction of Strategic Cost Management Based on Value Chain[J].Value Engineering,2008,27(3):49-51. |
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| Authors: | Shang Yuanhong Lou Mingjuan |
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| Abstract: | The tide of new techonological revolution and the variation of modem conduction environment make traditional cost management thought face huge challenge.Enterprise must construct and introduce stradtegic cosr management and service for enterprise conduction stratege from all ranges and strategic view.The article,through the researching results of strategic cost management thought and value chain accouting,discussed how to construct strategic cost management basing on the thought of value chain cost management offering information support. |
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| Keywords: | value chain systerm of strategic cost management construct |
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