| 战略成本控制模式探讨 |
| |
| 引用本文： | 康玉梅. 战略成本控制模式探讨[J]. 长江大学学报(社会科学版), 2006, 29(1): 81-83 |
| |
| 作者姓名： | 康玉梅 |
| |
| 作者单位： | 长江大学管理学院,湖北,荆州,434023 |
| |
| 摘 要： | 随着市场的变化、竞争的加剧以及技术的发展,传统的成本控制模式必须整调,以适应企业战略管理的需要;应站在战略高度考虑成本控制,从环境出发,确立战略成本控制目标,进而把握战略成本控制的特点、原则、内容和方法,建立一个战略成本控制模式。
|
| 关 键 词： | 战略成本控制 成本动因 作业成本控制 |
| 文章编号： | 1673-1395(2006)01-0081-03 |
| 修稿时间： | 2005-11-12 |
A Study on the Control Model of Strategic Cost |
| |
| KANG Yu-mei. A Study on the Control Model of Strategic Cost[J]. Journal of Yangtze University(Social Sciences), 2006, 29(1): 81-83 |
| |
| Authors: | KANG Yu-mei |
| |
| Abstract: | With the change of competitive environment and social demand,also with the improvement of modern high-tech,the traditional cost management cannot meet the need in modern social competition.How to build a strategic cost control model for company should be discussed.The main contents include:to establish the aim at strategic cost control,to grasp the characteristics,principle,content and method of strategic cost control,and to build a pattern of strategic cost control. |
| |
| Keywords: | strategic cost control cost drivers activity-based cost control |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
