| 供应链视域下的新时代企业战略成本管理研究 |
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| 引用本文： | 田小平.供应链视域下的新时代企业战略成本管理研究[J].中小企业管理与科技,2021(5). |
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| 作者姓名： | 田小平 |
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| 作者单位： | 河南工业贸易职业学院工商管理学院 |
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| 摘 要： | 战略成本管理是提升企业市场竞争力的关键。论文从供应链视域下,对新时代企业战略成本管理的内涵、缺陷及应用方向展开探讨,指出为了科学开展企业战略成本管理活动,要求将供应链理念引入企业战略成本管理之中,建立以价值链、成本管理动因及信息技术辅助为一体的企业战略成本管理模式。
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| 关 键 词： | 供应链 战略成本管理 价值链 成本动因 |
Research on the Strategic Cost Management of Enterprises in the New Era from the Perspective of Supply Chain |
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| TIAN Xiao-ping.Research on the Strategic Cost Management of Enterprises in the New Era from the Perspective of Supply Chain[J].Management & Technology of SME,2021(5). |
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| Authors: | TIAN Xiao-ping |
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| Institution: | (School of Business Administration,Henan Industry and Trade Vocational College,Zhengzhou 450012,China) |
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| Abstract: | Strategic cost management is the key to enhance the market competitiveness of enterprises.This paper discusses the connotation,defects and application direction of strategic cost management of enterprises in the new era from the perspective of supply chain,points out that in order to carry out the strategic cost management activities scientifically,it is necessary to introduce the concept of supply chain into the strategic cost management of enterprises,and establish the strategic cost management mode which integrates the value chain,cost management motivation and information technology assistance. |
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| Keywords: | supply chain strategic cost management value chain cost motivation |
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