| 试论战略性作业成本管理的应用 |
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| 引用本文： | 付婷婷,张士强. 试论战略性作业成本管理的应用[J]. 经济与管理, 2005, 19(7): 51-53 |
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| 作者姓名： | 付婷婷 张士强 |
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| 作者单位： | 1. 山东科技大学,研究生教育学院,山东,青岛,266510
2. 山东科技大学,经济管理学院,山东,青岛,266510 |
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| 摘 要： | 战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。
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| 关 键 词： | 作业成本法 作业成本管理 过程观 |
| 文章编号： | 1003-3890(2005)07-0051-03 |
| 修稿时间： | 2005-03-18 |
Discussions on the Application of Strategic Activity -Based Cost Management |
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| FU Ting-ting,ZHANG Shi-qiang. Discussions on the Application of Strategic Activity -Based Cost Management[J]. Economy and Management, 2005, 19(7): 51-53 |
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| Authors: | FU Ting-ting ZHANG Shi-qiang |
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| Abstract: | The strategic activity - based management is a new cost management field in combination with enterprise strategy on the basis of activity. Its applications in product structure and pricing, customer relationship management, choosing of suppliers and supplier management, and product design and development has great values in correct decision - making. It acts as a powerful tool for enterprises to acquire competitive advantage. |
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| Keywords: | activity - based costing activity - based cost management process view |
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