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成本管理的基本功能定位就是要为管理者提供成本信息,并帮助管理者利用成本信息进行各种各样的决策。战略管理理论与方法的广泛应用,使得人们越来越发现,传统的强调以企业内部价值耗费为基础的成本管理系统,没有能够及时适应这一管理环境的变化,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。战略成本管理的实质是寻求成本优势,研究和推行战略成本管理具有很强的现实意义。一、战略成本管理战略成本管理是指管理人员将成本管理置身于战略管理
The basic function of cost management Positioning is to provide managers with cost information, and help managers make use of cost information for a wide range of decisions. The extensive application of strategic management theory and method makes 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 decision-making for strategic management Useful cost information. In the background of strategic management, the defects of traditional cost management have become more and more obvious. The essence of strategic cost management is seeking the cost advantage, and it is of great practical significance to study and implement the strategic cost management. First, the strategic cost management Strategic cost management refers to the management staff will be cost management in strategic management