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成本管理的基本功能定位是为管理者提供成本信息,并帮助管理者利用成本信息进行决策。战略管理理论与方法的广泛应用,使人们越来越发现传统的强调以企业内部价值耗费为基础的成本管理系统没有能够及时适应管理环境的变化,不能够为企业战略管理提供决策有用的成本信息。在战略管理的大背景下,传统成本管理的缺陷表现得越来越明显。第一,传统成本管理关注的是企业内部生产经营活动的价值耗费。传统成本管理很少分析企业的外部环境,从而表现出与战
The basic function of cost management is to provide cost management information for managers and help managers make use of cost information for decision-making. The extensive application of strategic management theory and method make people find more and more that the traditional cost management system based on the internal cost of enterprise is not able to adapt to the change of the management environment in time and can not provide useful cost information for the strategic management of the enterprise . In the background of strategic management, the defects of traditional cost management have become more and more obvious. First, the traditional cost management is concerned with the value of the production and business activities within the enterprise. Traditional cost management rarely analyzes the external environment of the enterprise, thus showing the war