摘要
战略成本管理(StrategicCostManagement,以下简称SCM)自1993年被提出以来,备受各方关注,并已成为新的成本管理方法与模式。本文即对这些模式和方法进行简要的分析与评价。概括地讲,战略成本管理包括反映企业竞争力的SCM和提高企业竞争地位的SCM。反映企业竞争力的SCM主要采用PIMS法、SIMMONS法和BROMWICH法;提高企业竞争地位的SCM主要采用克兰菲尔德模式、罗宾·库珀模式以及桑克模式。
Since strategic cost management(SCM) was put forward in1 993 ,it has be- come the focus of world attention,and many methods and models which are briefly analyzed and assessed in this paper have been developed.To sum up,SCM indudes two kinds of main stratege:one is to reflect the firm' s competitive power and the other is to improve the firm' s position of competition. The former comprises of PIMS study,Simmons Method,and Bromwich Method.The later comprises of Clanfield Model,Robin Cooper Model and Shank Model.And Shank Model is thought the best model among these models.
出处
《外国经济与管理》
CSSCI
北大核心
2000年第2期43-48,共6页
Foreign Economics & Management
