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一、前言现代经济快速发展,世界范围内的企业竞争赋予成本管理全新的含义,其目标不再仅局限于利润最大化这一短期目标,而是定位在更具广度和深度的战略层面上,即为管理者的战略决策和经营管理提供成本信息。战略成本管理的提出,是传统成本管理突破性的发展。关于战略成本管理模式的选择是企业在管理实践中应该要慎重考虑的问题。
I. INTRODUCTION With the rapid development of modern economy and the worldwide competition in enterprises giving brand-new meaning to cost management, the goal is no longer confined to the short-term goal of maximizing profits but to a more breadth and depth strategic level. That is to provide managers with strategic decision-making and management of cost information. Proposed strategic cost management is a breakthrough development of traditional cost management. The choice of strategic cost management mode is an issue that enterprises should carefully consider in management practice.