关于企业实行战略成本管理需要的思考

随着我国市场经济的不断深化,要求企业在管理理念与管理手段上进行创新。传统成本管理已经不能完全适应现代企业管理的需要。为了适应企业竞争的需要,战略成本管理应运而生了。实施战略成本管理主要是在于提高企业核心竞争力。本文认为在规范的市场经济条件下,建立起完善的成本管理体系及企业竞争机制是战略成本管理的核心。

A Study on the Practice of Strategic Cost Management in enterprises

As the progress of market economy in our country, enterprises are required to make innovation both in management idea and method. The traditional cost management is no longer completely adaptive to the management of modern enterprises. In order to face the competitive situation of enterprises, strategic cost management comes into being. To practice strategic cost management is to increase the core competitive power of enterprises. This paper thinks that the key of Strategic Cost Management is to build up perfect cost management systems and competitive mechanisms for enterprises under normative market economy.