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战略成本管理在传统成本管理的基础之上发展起来,却又高于传统成本管理。在日益激烈的市场环境下,大学出版社要将这些战略成本管理的理念和方法与自身的实际情况结合起来,不仅要降低成本,更要注重与出版社竞争战略相匹配,以保持出版社的竞争优势。本文以实例研究大学出版社的内外部环境,通过价值链分析的方法,得出大学出版社的战略选择。
Strategic cost management developed on the basis of traditional cost management, but higher than the traditional cost management. In an increasingly fierce market environment, University Press wants to combine the concepts and methods of these strategic cost management with their own actual conditions, not only to reduce costs but also to match the competitive strategy of publishers in order to maintain the Competitive Advantage. This paper studies the internal and external environment of university press by example, and through the method of value chain analysis, draws the strategic choice of university press.