| 试析战略性作业成本管理 |
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| 引用本文： | 付婷婷,张士强. 试析战略性作业成本管理[J]. 价值工程, 2005, 24(7): 95-97 |
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| 作者姓名： | 付婷婷 张士强 |
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| 作者单位： | 山东科技大学研究生教育学院,青岛,266510;山东科技大学经济管理学院,青岛,266510 |
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| 摘 要： | 随着市场竞争的日益激烈,战略性作业成本管理为企业提供了有力的竞争工具,文章阐述了战略性作业成本管理的特点,并为其构建了基于战略成本管理方法的理论框架。
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| 关 键 词： | 作业成本法 战略性作业成本管理 价值链分析 成本动因 |
| 文章编号： | 1006-4311(2005)07-0095-03 |
A Tentative Analysis on Strategic Activity-Based Cost Management |
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| Fu Tingting,Zhang Shiqiang. A Tentative Analysis on Strategic Activity-Based Cost Management[J]. Value Engineering, 2005, 24(7): 95-97 |
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| Authors: | Fu Tingting Zhang Shiqiang |
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| Abstract: | With the ever-increasingly fierce competition on marketplace, strategic activity-based cost management provides businesses with a powerful competitive tool. This assay illustrates the characteristics of strategic activity- based cost management, and proposes the theoretical frame for it on the basis of strategic cost management methods. |
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| Keywords: | activity-based costing strategic activity-based cost management value chain analysis cost driver |
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