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企业的成本总是由一组独特的成本动因来控制,而每一个成本动因都可能成为企业独特的竞争优势来源,选择于己有利的成本动因作为成本竞争的突破口是企业竞争的一项有效策略。因而,理解和运用战略成本动因分析对企业进行成本管理有着重要的
The cost of an enterprise is always controlled by a unique set of cost drivers. Each cost driver may become a unique source of competitive advantage. Choosing an advantageous cost driver as a breakthrough in cost competition is an effective strategy for enterprise competition . Therefore, it is important to understand and apply strategic cost drivers to the cost management of enterprises