| 战略成本动因分析的应用模式研究 |
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| 引用本文： | 万寿义,王政力. 战略成本动因分析的应用模式研究[J]. 上海立信会计学院学报, 2006, 20(5): 10-16 |
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| 作者姓名： | 万寿义 王政力 |
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| 作者单位： | 东北财经大学会计学院,辽宁,大连,116025 |
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| 摘 要： | 战略成本管理是战略管理理论与成本管理的有机结合所形成的一门新的学科,对于加强企业的成本管理具有极其深远的意义。而在战略成本管理中,成本动因分析对于提升战略成本管理的效果具有重要的作用。文章着重分析了战略成本动因的内涵和特点、战略成本动因分析的现实意义、成本动因的选择原则和战略成本动因分析在战略成本管理中的应用模式等问题。
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| 关 键 词： | 战略成本 成本动因 战略成本管理 应用模式 |
| 文章编号： | 1009-6701(2006)05-0010-07 |
| 收稿时间： | 2006-07-31 |
| 修稿时间： | 2006-07-31 |
Research on the Application Mode of Strategic Cost Driver Analysis |
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| WAN Shou-yi,WANG Zheng-li. Research on the Application Mode of Strategic Cost Driver Analysis[J]. Journal of Shanghai Lixin University of Commerce, 2006, 20(5): 10-16 |
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| Authors: | WAN Shou-yi WANG Zheng-li |
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| Abstract: | Strategic cost management, a new discipline based on the integration of strategic management theories and cost management, plays a significant role in strengthening the cost management of enterprises. In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management. This paper focuses on examining the connotation and characteristics of strategic cost driver, the practical significance of strategic cost driver analysis, the principles for choosing strategic cost driver and the application mode of strategic cost driver analysis in strategic cost management. |
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| Keywords: | strategic cost cost driver strategic cost management application mode |
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