首页 | 本学科首页   官方微博 | 高级检索  
     检索      

基于低碳经济视角的企业战略成本管理
引用本文:杨洁.基于低碳经济视角的企业战略成本管理[J].财务与金融,2010(4):55-58.
作者姓名:杨洁
作者单位:湖南工业大学,湖南株洲,412000
摘    要:低碳经济是以低能耗、低排放、低污染为特征的社会经济模式。它对解决人类面临的气候变暖危机以及经济的持续增长问题提供了一种双赢选择。但由于发展低碳经济前期需要加大成本投入,成本问题将使低碳经济发展面临一定的压力和挑战。如何从战略成本的角度,分析我国发展低碳经济的成本因素,在低碳经济模式下进行企业战略成本管理具有重要的理论意义和现实意义。

关 键 词:低碳经济  企业  战略成本

Enterprises' Strategic Cost Management Based on Low Carbon Economy
YANG Jie.Enterprises' Strategic Cost Management Based on Low Carbon Economy[J].Accounting and Finance,2010(4):55-58.
Authors:YANG Jie
Institution:YANG Jie Hunan University of Technology, Zhuzhou 412000
Abstract:Low-carbon economy, a social-economic model characterized by low power consumption, low emission and low pollution, provides us a win-win option to solve climate warming crisis and maintain sustained economic growth. Due to the high input cost in its early stage, the cost will bring the development of low-carbon economy pressures and challenges. It is of theoretical and practical significance to analyze the cost factors of the low-carbon economy in our country from the perspective of strategic cost and to manage the strategic cost in the enterprises with the model of low-carbon economy.
Keywords:Low-carbon Economy  Enterprise  Strategic Cost
本文献已被 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号