基于低碳经济视角的企业战略成本管理

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。

Enterprises' Strategic Cost Management Based on Low Carbon Economy

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.