| 战略成本管理:提升企业竞争力的工具 |
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| 引用本文： | 王满. 战略成本管理:提升企业竞争力的工具[J]. 天津商学院学报, 2006, 26(5): 24-28 |
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| 作者姓名： | 王满 |
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| 作者单位： | 东北财经大学会计学院 辽宁 |
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| 摘 要： | 战略成本管理的精髓在于通过成本的持续改进,赢得企业竞争优势。通过追溯战略成本管理倡导者的观点,从战略成本管理的目标、对象、方法体系、信息系统的角度对战略成本管理思想进行了探讨和研究,并对战略成本管理工具主要功能进行了分析和评价,从而为企业应用战略成本管理理念和管理手段,寻求企业成本持续降低和获得持续竞争优势的战略选择提供了科学的依据。
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| 关 键 词： | 战略成本管理 成本动因分析 价值链管理 作业成本法 产品生命周期成本管理 质量成本管理 |
| 文章编号： | 1001-0262(2006)05-0024-05 |
| 收稿时间： | 2006-04-10 |
| 修稿时间： | 2006-04-10 |
Strategic Cost Management: an Implement of Premoting Firm''''s Competitiveness |
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| WANG Man. Strategic Cost Management: an Implement of Premoting Firm''''s Competitiveness[J]. Journal of Tianjin University of Commerce, 2006, 26(5): 24-28 |
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| Authors: | WANG Man |
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| Affiliation: | Accounting School, Dongbei University of Finance and Econimics, Dalian 116025, China |
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| Abstract: | Both sustainable cost improvement and sustainable competitive advantage are the marrow of strategic cost man- agement.This paper follows the trail of views from advocator of strategic cost management and analyses the thought and prin- ciple from such aspects as purpose,subject,methods and information system.Meanwhile,it analyzes the function of differ- ent approaches and puts forward some suggestion on using them to gain sustainable cost improvement and sustainable com- petitive advantage which are important information for any strategic choice. |
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| Keywords: | strategic cost management cost driver analysis value-chain management activity-based management life-cycle cost management quality cost management |
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