| 战略成本管理应用研究 |
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| 引用本文： | 王永海,周金晶. 战略成本管理应用研究[J]. 财会通讯, 2009, 0(3) |
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| 作者姓名： | 王永海 周金晶 |
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| 作者单位： | 武汉大学经济与管理学院;中国移动广东有限公司财务部; |
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| 摘 要： | 本文介绍了战略成本管理的涵义:战略成本管理包括两个层面的内容:从成本角度分析、选择和优化企业战略;对成本实施控制的战略。对战略成本管理在时间和空间上的发展过程作了简要评析。并以电信运营商的战略成本管理为例,分别介绍了战略成本管理应用的手段——价值链分析、战略定位和成本动因企业中的应用,以期为企业成本管理提供借鉴。
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| 关 键 词： | 战略成本管理 价值链分析 成本动因分析 |
The Application of Strategic Cost Management |
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| Wang Yonghai Zhou Jinjing. The Application of Strategic Cost Management[J]. Communication of Finance and Accounting, 2009, 0(3) |
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| Authors: | Wang Yonghai Zhou Jinjing |
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| Affiliation: | Economics and Management School;Wuhan University;Wuhan;Hubei 430072;Guangdong Co.LTD of China Mobile;Shenzhen;Guangdong 518048 |
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| Abstract: | This paper began with introduction of strategic cost management.Strategic cost analysis includes two directions:one is to select and optimise corporate strategies from cost perspective;the other is cost control strategy.In this paper we focus on the latter direction.We summarized the development of strategic analysis from different perspectives.And then we use the telecom operator as an example,introduced three major applications of strategic cost management,which includes value chain analysis,strategy targ... |
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| Keywords: | Strategic cost management Value chain analysis Cost motive analysis |
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