| 集群背景下我国造船企业战略成本管理模式 |
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| 引用本文： | 吴显英,沈华艳.集群背景下我国造船企业战略成本管理模式[J].科技与管理,2009,11(4):79-82. |
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| 作者姓名： | 吴显英 沈华艳 |
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| 作者单位： | 1. 哈尔滨工程大学,经济管理学院,黑龙江,哈尔滨,150001;哈尔滨工程大学,船舶经济管理研究所,黑龙江,哈尔滨,150001
2. 哈尔滨工程大学,经济管理学院,黑龙江,哈尔滨,150001 |
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| 基金项目： | 哈尔滨市科技创新人才研究专项基金 |
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| 摘 要： | 运用战略成本管理理念,结合我国造船企业的实际情况和集群市场环境的特点,提出了我国造船企业战略成本管理模式的构建原则与基本框架.在对集群背景下造船企业价值链和造船企业战略成本动因分析基础上,提出了集群背景下造船企业的战略成本定位,阐明了造船企业战略成本管理模式实施的保障措施.
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| 关 键 词： | 集群 造船企业 战略成本管理 成本管理模式 |
Strategic cost management model of Chinese shipyards in the context of clustering |
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| WU Xian-ying,SHEN Hua-yan.Strategic cost management model of Chinese shipyards in the context of clustering[J].Science-Technology and Management,2009,11(4):79-82. |
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| Authors: | WU Xian-ying SHEN Hua-yan |
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| Institution: | 1.School of Economics and Management;Harbin Engineering University;Harbin 150001;China;2.Institute of Shipbuilding Industry Management;China |
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| Abstract: | With the combination of actual situation of Chinese shipyards and the characteristics of clustering market environment,the principles and basic framework of strategic cost management model for Chinese shipyards are put forward,based on the concept of strategic cost management.On the basis of value chain analysis and strategic cost driver analysis of Chinese shipyards in the context of clustering,the strategic cost-positioning of shipyards are put forward,and the support measures to implementation of strateg... |
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| Keywords: | clustering shipyard strategic cost management cost management model |
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