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随着改革开放的不断深化,企业之间面临的竞争形势更为严峻,企业战略成本管理研究正是在这种形势下发展壮大的,企业战略车成本管理是伴随着企业战略研究发展而出现的一种成本管理方式,它综合了企业的管理管理和成本管理,是企业战略发展势态下的必然产物。我国对战略成本管理研究还较为薄弱,并且理论与实践之间的联系还没那么密切。所以本文旨在简述企业战略成本的概念并简单介绍几种战略成本的管理原则,旨在推动战略成本管理水平,提高竞争优势,促进企业现代化发展。
With the continuous deepening of reform and opening up, the competitive situation faced by enterprises is more severe. It is exactly under this situation that the research of strategic cost management of enterprises grows stronger. The cost management of strategic car is accompanied by the development of enterprise strategy A cost management approach, which combines the management and cost management of the enterprise, is an inevitable outcome of the strategic development of enterprises. China’s research on strategic cost management is still relatively weak, and the connection between theory and practice is not yet so close. Therefore, the purpose of this article is to briefly introduce the concept of strategic cost of enterprises and briefly introduce the management principles of several strategic costs in order to promote the level of strategic cost management, enhance competitive advantages and promote the modernization of enterprises.