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时间竞争条件下的成本会计变革研究

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摘要 自二十世纪八十年代以来,企业经营环境的不确定性增加,人们的消费方式和消费观念也发生了深刻的变化。企业竞争和经营环境的变化,促使竞争模式从基于价格的竞争向基于质量、品种竞争转移,现在转移到基于时间的竞争(Time—Based Competi—tion,TBC)上来,时间成为企业竞争优势最有力的资源(陈荣秋,2003)。正如戴尔副总裁Kevin Rollins(1998)所称,戴尔电脑管理上的最大挑战是如何加快业务经营中的每个环节,因为产品的生命周期的单位已经从年变成月,如果不能快速行动,就只能被淘汰出局。
机构地区 华中科技大学
出处 《财会通讯(上)》 北大核心 2007年第7期66-68,共3页 Communication of Finance and Accounting
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参考文献13

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