| 战略成本管理下的柔性资本 |
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| 引用本文： | 李民,韩洪云,宋向明. 战略成本管理下的柔性资本[J]. 经济与管理, 2004, 18(6): 38-40 |
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| 作者姓名： | 李民 韩洪云 宋向明 |
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| 作者单位： | 西安建筑科技大学,管理学院,陕西,西安,710055;西安石油大学,机械工程学院,陕西,西安,710040 |
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| 摘 要： | 在知识经济的冲击和激烈的市场竞争压力下,企业实施战略成本管理遇到了全新的挑战。本文侧重从柔性资本(人才资本、技术资本、文化资本)的角度来探索企业进行战略成本管理的重要性,进而把握企业的核心竞争力。
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| 关 键 词： | 战略成本管理 柔性资本 核心竞争力 |
| 文章编号： | 1003-3890(2004)06-0038-03 |
| 修稿时间： | 2004-01-06 |
On The Flexibility Capital Of Strategic Cost Management |
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| LI MIN,Han Hong-yun,SONG Xiang-Ming Management School,Xi'an University Of Architecture , Technology,Xi'an ,China Machray Engineering school,Xi'an Shiyou University,Xi'an,,China. On The Flexibility Capital Of Strategic Cost Management[J]. Economy and Management, 2004, 18(6): 38-40 |
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| Authors: | LI MIN Han Hong-yun SONG Xiang-Ming Management School Xi'an University Of Architecture & Technology Xi'an China Machray Engineering school Xi'an Shiyou University Xi'an China |
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| Affiliation: | LI MIN,Han Hong-yun,SONG Xiang-Ming Management School,Xi'an University Of Architecture & Technology,Xi'an 710055,China Machray Engineering school,Xi'an Shiyou University,Xi'an,710040,China |
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| Abstract: | Under the impact of the knowledge economy and the pressure of market competition, there is newchallenge to operating strategic cost management. This paper explores on the importance of operating strategiccost management from the aspect of flexibility-capital (human capital, technology capital, culture capital) tograsp the core competitiveness of enterprise. |
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| Keywords: | strategic cost management flexidility core competitiveness |
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