| 论并购战略成本管理的核心思想与方法 |
| |
| 引用本文： | 陈轲.论并购战略成本管理的核心思想与方法[J].北京工商大学学报(社会科学版),2006,21(6):28-32. |
| |
| 作者姓名： | 陈轲 |
| |
| 作者单位： | 北京工商大学,会计学院,北京,100037 |
| |
| 基金项目： | 北京市教委人文社会科学基金，首都流通业研究基地项目 |
| |
| 摘 要： | 企业并购战略成本管理是战略成本管理理论与方法在企业并购战略中的具体应用。本文分析了并购战略成本管理的核心思想,并以此为基础讨论了并购前的战略成本预测与决策方法、并购中的战略成本计划与控制方法以及并购后的战略成本业绩评价方法。
|
| 关 键 词： | 并购 战略 成本管理 |
| 文章编号： | 1009-6116(2006)06-28-05 |
| 收稿时间： | 2006/6/20 0:00:00 |
| 修稿时间： | 2006年6月20日 |
The Core Idea and Methodology of Strategic Cost Management in Mergers and Acquisitions |
| |
| Chen Ke.The Core Idea and Methodology of Strategic Cost Management in Mergers and Acquisitions[J].Journal of Beijing Technology and Business University:Social Science,2006,21(6):28-32. |
| |
| Authors: | Chen Ke |
| |
| Institution: | School of Accounting, Beijing Technology Business and University, Beijing 100037 |
| |
| Abstract: | The strategic cost management in Mergers and Acquisitions (M&A) is an application of the theory and methodology of strategic cost management in M&A strategy. This thesis analyzes the core idea of strategic cost management in M&A. On that basis, it studies the methods for strategic cost prediction and decision-making before M&A, the methods for strategic cost planning and control during M&A, and the methods for performance assessment of strategic cost management after M&A. |
| |
| Keywords: | Mergers and Acquisitions (M&A) strategy cost management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《北京工商大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《北京工商大学学报(社会科学版)》下载免费的PDF全文 |
