| 基于战略视角的现代企业成本管理探析 |
| |
| 引用本文： | 尚圳.基于战略视角的现代企业成本管理探析[J].价值工程,2014(1):162-163. |
| |
| 作者姓名： | 尚圳 |
| |
| 作者单位： | 中铁建设集团有限公司物资公司,北京100040 |
| |
| 摘 要： | 现代企业的竞争是成本的竞争,企业实施战略成本管理势在必行。企业战略成本管理就是从客户需求的角度出发选择更具有竞争力的竞争武器,创造企业竞争优势,使企业获取长久的竞争力。贯彻企业战略成本管理应选择合理成本领先战略或差异化战略。有了正确的战略,企业应采取相应的具体对策措施来降低成本。
|
| 关 键 词： | 战略成本管理 成本领先战略 差异化战略 |
Study on the Modern Enterprise Cost Management Based on the Strategic Perspective |
| |
| SHANG Zhen.Study on the Modern Enterprise Cost Management Based on the Strategic Perspective[J].Value Engineering,2014(1):162-163. |
| |
| Authors: | SHANG Zhen |
| |
| Institution: | SHANG Zhen ( Supplies Company, China Railway Construction Group Co., Ltd., Beijing 100040, China ) |
| |
| Abstract: | Cost competition is one of important competitions of modern enterprises. Strategic cost management is to choose the competitive weapon from the perspective of customersneeds, to create enterprise competitive advantage, to obtain long-term competitiveness. To carry out enterprise strategic cost management should choose reasonable cost leading strategy or differentiation strategy. With the right strategy, enterprises should take the corresponding specific measures to reduce the cost. |
| |
| Keywords: | strategic cost management cost leadership strategy differentiation strategy |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
