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新经济环境要求企业以客户满意度为成本管理目标、以整条价值链为管理范围、以人力资源为管理重心、以战略成本管理为管理方法。本文根据企业成本管理新要求,提出企业要树立现代企业成本管理理念,重视企业战略目标与成本管理的无缝衔接,将企业成本管理的范围扩大至整个企业的价值链,同时注重运用战略成本管理方法对企业成本进行管理,提高企业成本管理的科学性、合理性与有效性。
The new economic environment requires enterprises to customer satisfaction as the cost management objectives, the entire value chain as a management range, human resources management center of gravity, strategic cost management as a management approach. According to the new requirements of enterprise cost management, this paper puts forward that enterprises should establish modern enterprise cost management concept, pay attention to the seamless connection between strategic goals and cost management, extend the scope of enterprise cost management to the whole enterprise value chain, meanwhile pay attention to the use of strategic cost management Methods to manage the cost of the enterprise, improve the scientific cost management of the enterprise, rationality and effectiveness.