| 我国企业实施战略成本管理的问题与对策 |
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| 引用本文： | 高建立,高素玲,张玉兰,付荣霞.我国企业实施战略成本管理的问题与对策[J].河北科技师范学院学报(社会科学版),2009,8(2):13-18. |
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| 作者姓名： | 高建立 高素玲 张玉兰 付荣霞 |
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| 作者单位： | 1. 河北科技师范学院,财经学院,河北,秦皇岛,066004
2. 河北科技师范学院,财务处,河北,秦皇岛,066004 |
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| 摘 要： | 战略成本管理是适应企业战略管理的需要,以及改革传统成本管理缺陷而产生的一种新的成本管理方法.通过实证研究分析,总结出我国企业在实施战略成本管理过程中存在诸如对战略成本管理的内涵理解不到位,价值链分析和SWOT分析不充分,信息有效性不足,战略成本管理方法和人力资源管理落后等问题.针对问题实际,从更新观念提高素质,组建战略成本管理部门,搭建企业信息化平台,实施战略人力资源管理等方面入手,提出了改进企业战略成本管理的措施.
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| 关 键 词： | 企业 战略成本管理 问题 对策 |
The Issue of the Implementation of Strategic Cost Management and Countermeasures Analysis of China's Enterprises |
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| Gao Jianli,Gao Suling,Zhang Yulan,Fu Rongxia.The Issue of the Implementation of Strategic Cost Management and Countermeasures Analysis of China''s Enterprises[J].Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences,2009,8(2):13-18. |
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| Authors: | Gao Jianli Gao Suling Zhang Yulan Fu Rongxia |
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| Institution: | a.College of Financial and Economics;b.Financial Division;Hebei Normal University of Science & Technology;Qinhuangdao Hebei 066004;China |
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| Abstract: | Strategic cost management is a new method of managing for cost,the rise of which is to adapt to the needs of enterprises' strategic management,as well as the reform of deficiencies of the traditional cost management.Through the analysis of empirical research,we may sum up that several problems have been existing in the implementation process of cost management of the enterprises,such as,partly misunderstanding the deep meaning of the strategic cost management,the insufficient analysis of value chain and SWO... |
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| Keywords: | enterprise strategic cost management problems countermeasures |
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