| 竞争战略、竞争优势和成本管理系统 |
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| 引用本文： | 胡国强.竞争战略、竞争优势和成本管理系统[J].石家庄经济学院学报,2006,29(2):153-155. |
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| 作者姓名： | 胡国强 |
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| 作者单位： | 广西财经学院,会计系,广西,南宁,530003 |
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| 摘 要： | 企业的目标虽然是为了自身的价值最大化,但必须通过在市场竞争中获得持久的竞争优势来实现.企业竞争优势的获得是通过选择正确的竞争战略来实现的,而竞争战略的选择要受到企业所处的客观环境制约.企业战略的实现,离不开成本管理系统,不同的战略需要建立不同的成本管理系统.而不同的成本管理系统又由不同的成本工程管理系统、成本业绩管理系统和成本信息管理系统所组成.
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| 关 键 词： | 竞争优势 竞争战略 成本工程管理 成本信息管理 成本业绩管理 |
| 文章编号： | 1007-6875(2006)02-0153-03 |
| 收稿时间： | 2005-12-01 |
| 修稿时间： | 2005年12月1日 |
Competition Strategy, Competition Advantage and Cost Management System |
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| HU Guo-qiang.Competition Strategy, Competition Advantage and Cost Management System[J].Journal of Shijiazhuang University of Economics,2006,29(2):153-155. |
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| Authors: | HU Guo-qiang |
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| Abstract: | The business mission for enterprises is to maximize its value, and it is necessary for enterprise to remain competition advantage to achieve its target. To achieve competition advantage, enterprise should make a right choice in competition strategy, but this choice might be constrained by the objective environment of enterprise. The realization of enterprise strategy can not deviated from the cost management system, and different strategies need different cost management systems. However, the cost management systems are composed of different cost engineering management systems, cost performance management systems and cost information management systems. |
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| Keywords: | competition advantage competition strategy cost engineering management cost information management cost performance management |
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