| 战略成本的优势分析 |
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| 引用本文： | 杨洁.战略成本的优势分析[J].辽宁工程技术大学学报(社会科学版),2010,12(3):269-270. |
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| 作者姓名： | 杨洁 |
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| 作者单位： | 东北财经大学,职业技术学院,辽宁,大连,16023 |
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| 摘 要： | 针对企业成本竞争优势问题,采用规范研究的方法,分析了战略成本动因、成本行为,提出以用户满意为目标、以市场为导向、侧重战略性决策的管理方法,利用结构性与执行性成本动因等因素做出战略规划,实现企业长久的成本竞争优势。
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| 关 键 词： | 战略成本 成本动因 竞争优势 |
Analysis of the advantages of strategic cost |
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| YANG Jie.Analysis of the advantages of strategic cost[J].Journal of Liaoning Technical University(Social Science Edition),2010,12(3):269-270. |
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| Authors: | YANG Jie |
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| Institution: | YANG Jie(Vocational ＆ Technical College,Dongbei University of Finance ＆ Economics,Dalian 116023,China) |
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| Abstract: | With standard research methods,the author analyzes the motive of strategic cost and cost behavior accoding to the situation of enterprises＇pursuing the advantages of strategic cost.The author gives the following suggestions for enterprises to realize the goal of pursuing long-term cost competitive advantages,that is,to establish satisfying,market-oriented and strategic management ways,make strategic planning according to structural and implementary cost motive. |
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| Keywords: | strategic cost strategic motive competitive advantages |
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