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随着经济的发展和社会的进步,传统成本管理模式已无法适应现代企业战略管理的要求,成本管理向战略成本管理方向发展成为必然的趋势。在新经济发展下,我国企业也应重视战略管理,将成本管理提高到战略的层次,以增强我国企业的竞争力,对实施战略成本管理所遇到的问题提出对策建议。
With the economic development and social progress, the traditional cost management model has been unable to adapt to the requirements of modern enterprise strategic management, and the development of cost management to strategic cost management has become an inevitable trend. Under the new economic development, Chinese enterprises should also pay attention to strategic management, increase cost management to the level of strategy, in order to enhance the competitiveness of Chinese enterprises, and put forward countermeasures and suggestions for the problems encountered in the implementation of strategic cost management.