企业资源配置与成本管理战略理论述评

成本管理是企业经营战略的一个核心部分,其目标应以企业的经营战略目标为主,并加以具体化.成本是资源的耗费,控制成本、降低资源的耗费,必然是企业经营战略的内容之一,经营战略中,这一体系就构成了成本管理战略.成本管理战略是企业围绕成本费用而展开的一种长期谋划,它需要战略规划和战略实施,只有这样,方能使成本管理战略取得实效.

On Strategy Theory of Enterprise Resource Allocation and Cost Management

Cost management is the core of enterprise management strategy. It aims at enterprise management strategy and is concreted. Cost is the expense of resources , controlling cost and reducing resources is one of enterprise management strategy contents, this system makes up cost management strategy. Cost management strategy is a long-term plan which enterprise run around cost expense. It needs strategy regulations and strategy enforcement , ful. which makes cost management strategy successful.