摘要
基于战略成本管理的特点,并针对目前企业实施战略成本管理中存在的价值链分析不到位、应用作业成本法手段不畅、缺乏信息技术支持等问题,企业实施战略成本管理,应加强知识资本管理和企业信息化管理、重视非生产环节的成本管理;突出人力资本管理,提高全员的战略成本意识,科学运用战略成本管理分析方法,各环节协同运作把战略成本管理落实到生产的全过程。
Based on the features of strategic cost management and targeting on the issues in terms of incomplete value chain analysis, dif- ficult application of ABC （Active Based Costing） and lack of IT support in the implementation of strategic cost management, companies should carry out strategic cost management. In particular, they should strengthen intellectual capital management and enterprise informa- tion management, paying attention to cost management in non-production links; stress on human capital management, improving the over- all strategic cost-conscious; use the strategic cost management analysis methods scientifically, carrying out strategic cost management dur- ing the entire production process by means of collaborative operation in the various links.
出处
《商业经济》
2013年第13期38-39,59,共3页
Business & Economy
关键词
企业
战略成本管理
实施
问题研究
enterprise, strategic cost management, implementation, study of issues
