| 企业成本管理模式研究——一种战略成本管理模式构想 |
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| 引用本文： | 冉秋红,刘玉凤.企业成本管理模式研究——一种战略成本管理模式构想[J].财会通讯,2005(6). |
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| 作者姓名： | 冉秋红 刘玉凤 |
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| 作者单位： | 武汉大学商学院 湖北武汉430072
(冉秋红)，武汉大学商学院 湖北武汉430072(刘玉凤) |
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| 摘 要： | 本文首先对企业成本管理模式的涵义进行了简要分析,然后从分析比较现行有代表性且影响深远的成本管理模式的入手,研究新环境下的战略成本管理模式所应具备的特点,并以此为基础,提出了将目标成本管理、作业成本管理和责任成本管理相结合的战略成本管理模式。
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| 关 键 词： | 成本管理模式 作业成本管理 成本企划 战略成本管理 |
Study on Cost Management Pattern of the Company: A Thinking of Strategic Cost Management Pattern |
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| Ran Qiuhong Liu Yufeng.Study on Cost Management Pattern of the Company: A Thinking of Strategic Cost Management Pattern[J].Communication of Finance and Accounting,2005(6). |
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| Authors: | Ran Qiuhong Liu Yufeng |
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| Abstract: | This paper firstly gave a simple analysis of the concept of "cost management pattern of the company"; secondly, through a comparative analysis of the four representative cost management patterns which are far-reaching and popular currently, it discussed the due characteristics of the strategic cost management pattern under the new economic conditions. And then, on the basis of the above discussions, the writer put forward a plan of strategic cost management pattern which is a collective application of objective-cost management, activity-based costing and responsibility-cost management. |
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| Keywords: | Cost management pattern Activity-based costing Cost design Strategic cost management |
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