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一、战略成本管理的内涵“战略成本管理”一词于20世纪80年代由英国学者肯尼斯·西蒙兹提出。战略成本管理就是将成本管理置身于战略管理的广泛空间,从战略高度对企业的
I. The Connotation of Strategic Cost Management The term “strategic cost management” was proposed by British scholar Kenneth Symonds in the 1980s. Strategic cost management is the cost management will be exposed to a wide range of strategic management space, from a strategic perspective of the enterprise