| 实施战略成本管理提高企业核心竞争力 |
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| 引用本文： | 钟华.实施战略成本管理提高企业核心竞争力[J].新疆职业大学学报,2006,14(1):30-32. |
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| 作者姓名： | 钟华 |
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| 作者单位： | 新疆财经学院,新疆,乌鲁木齐,830012 |
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| 摘 要： | 本文从现代成本管理的特点出发,指出战略成本管理是现代成本管理的发展趋势。然后从深入研究战略成本管理的理论和方法、科学技术资本及文化资本的角度对企业进行战略成本管理的重要性进行了探索。
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| 关 键 词： | 现代成本管理 战略成本管理 核心竞争力 |
| 文章编号： | 1009-9549（2006）01-0030-03 |
| 收稿时间： | 2005-03-15 |
| 修稿时间： | 2005年3月15日 |
Carry Out the Management of Strategic Cost and Improve the Competition Ability of Enterprises |
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| ZHONG Hua.Carry Out the Management of Strategic Cost and Improve the Competition Ability of Enterprises[J].Journal of Xinjiang Vocational University,2006,14(1):30-32. |
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| Authors: | ZHONG Hua |
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| Abstract: | In a society of knowledge economy, enterprises must stand on a high level of strategy to be stable in the fierce marketing competition. Based on the characteristic of modern cost management, the article shows that the strategic cost management is the development tendency of modern cost management. In the aspect of deeply studying the theory and methods of strategic cost management and scientific technological capital and cultural capital, the article probes in the importance of carrying out strategic cost management to further grasp the core competition ability of enterprises. |
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| Keywords: | Modern Cost Management Strategic Cost Management Core Competition Ability |
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