摘要
战略成本管理是传统成本管理的发展,已经成为企业竞争的有力武器。本文从战略成本管理方法及其应用分析,来寻找更适合我国企业现状的成本管理方法,旨在推动我国企业长远发展和进步。
Strategic cost management, a new stage of traditional cost management,has been effective in competition among the corporates. The paper,from the angle of the method and application of strategic cost management,attempts to find an improved method of cost management to adapts to the current corporate situations in China and bring forth progress to the corporates in China.
出处
《地质技术经济管理》
2004年第6期89-92,共4页
Geological Technoeconomic Management
关键词
成本管理
竞争优势
应用
cost management
competitive advantages
application
