| 浅谈现代企业的战略成本管理 |
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| 引用本文： | 高淑英.浅谈现代企业的战略成本管理[J].科技成果管理与研究,2010(3):91-94. |
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| 作者姓名： | 高淑英 |
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| 作者单位： | 锦州石化长虹实业公司,辽宁,锦州,121001 |
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| 摘 要： | 战略成本管理是企业经营战略的一个核心组成部分，其目标应是以企业经营战略目标为目标，并加以具体化。合理调整企业结构和分配企业的全部资源是企业经营战略的内容之一。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及目标之一，经营战略中，这二体系就构成了战略成本管理。成本管理是一座金矿，蕴藏着巨大的潜力。随着企业经营环境的急剧变化，战略管理已经被提高到日益重要的地位。战略成本管理完善了现代成本管理的体系，为成本管理提供了新的思路与方法，相比传统成本管理具有很强的优越性。
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| 关 键 词： | 成本管理 战略成本管理 目标定位 |
On Strategic Cost Management of the Modern Enterprise |
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| GAO Shu-ying.On Strategic Cost Management of the Modern Enterprise[J].Management and Research on Scientific & Technological Achievements,2010(3):91-94. |
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| Authors: | GAO Shu-ying |
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| Institution: | GAO Shu-ying (Jinzhou Petrochemical Changhong Industrial Co., Ltd., Jinzhou 121001, China) |
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| Abstract: | Strategic cost management is a core component of the management strategy, its goal should be the strategic goals of business management and be specified. Rationalizing the structure and distributing all resources of enterprises is one of business strategies. Cost is the consumption of resources, controlling costs and reducing consumption of resources must be the content and one of the goals of business strategies. These two systems constitute the strategic cost management. Cost management is a tremendous potential gold mine. With the rapid changes of business environment, strategic management has been raised to the increasingly important position. Strategic cost management has further perfected modern cost management system, provides new ideas and methods for cost management, and has a strong advantage compared to traditional cost management. |
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| Keywords: | cost management strategic cost management targeting |
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