| 战略成本动因协同管理研究 |
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| 引用本文： | 邓厚平.战略成本动因协同管理研究[J].华北电力大学学报(社会科学版),2009(6):45-50. |
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| 作者姓名： | 邓厚平 |
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| 作者单位： | 武汉理工大学,管理学院,武汉,430070 |
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| 摘 要： | 基于实施战略成本动因独立控制存在一定的风险、各项战略成本动因的相互作用以及战略成本动因系统具备了协同管理的条件三方面理由，将战略成本动因控制递进到协同管理层次，并厘清其协同管理的内容与机制，以整合型战略成本动因协同管理框架指导企业的成本管理活动，帮助企业塑造成本竞争优势。
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| 关 键 词： | 战略成本动因 协同管理 协同效应 成本竞争优势 |
Research on the Synergistic Management of Strategic Cost Drivers |
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| DENG Hou-ping.Research on the Synergistic Management of Strategic Cost Drivers[J].Journal of North China Electric Power University(Social Sciences),2009(6):45-50. |
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| Authors: | DENG Hou-ping |
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| Institution: | DENG Hou-ping (School of Management, Wuhan University of Technology, Wuhan 430070, China) |
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| Abstract: | Based on the three reasons such as the risks stemming from the independent controlling of strategic cost drivers, the influences among strategic cost drivers and the conditions of the synergistic management of strategic cost drivers, the synergistic management of strategic cost drivers must be developed from the independent controlling of strategic cost drivers. After analyzing the synergistic management content and mechanism of strategic cost drivers, using integrated synergistic management framework of strategic cost drivers guides enterprises＇ cost management activities, helping enterprises create cost competitive advantages. |
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| Keywords: | strategic cost drivers synergistic management synergistic effect cost competitive advantages |
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