战略成本管理方法体系探索

战略成本管理的思想是成本管理与战略管理有机结合的产物,是传统成本管理系统对竞争环境变化所做出的一种适应性变革,是当代成本管理发展的必然趋势。战略成本管理方法可以分为基本方法和具体方法,这些方法还可进行整合。

On the System of Method about Strategic of Cost Management

The thinking of strategic of cost management is a product which cost management and strategic management integrate each other.It is a reformation that the traditional cost management systems was changed by the competitive environment.This paper expounds the implementation of strategic of cost management and how to establish objectives of strategic cost management, analysises the basic strategy of cost management methods and specific methods, studies the evolution of its methods (integration).