摘要
随着我国市场经济体制改革的不断深入,市场竞争日趋激烈,成本管理成为企业保持竞争优势的关键所在。目前我国企业成本管理存在诸多问题,对此应从成本领先战略和成本管理体系角度,采取改善企业成本管理的措施,以保持企业的竞争优势。
When the reform of Socialist market economy increasingly deepens and the market competition becomes more and more fierce,cost management is the key to improve competitive advantage of a company. This essay focuses on the problem which exists in cost management of company in China, and provides measures to improve it from the perspective of Cost-leading Strategy and Cost Management System, in order to keep the competitive advantage of the company.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第3期50-53,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
成本管理
成本领先战略
成本管理体系
环节
竞争优势
Cost management
Cost- leading Strategy
Cost management System Link
Competitive Advantage
