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战略成本管理已经成为了成本管理研究的重要领域。在媒体行业中,随着新媒体的涌现,节目形式的多样性、灵活性、互动性加剧了行业竞争的态势,面对复杂的商业模式和繁多的成本管理的概念,本文给出了一些战略成本管理的一般性的解释,定义了战略成本管理的定义和应用,描述了战略成本管理的框架和实施的步骤。并试图找出成功实施战略成本管理的一些关键的驱动因素,同时寻找一些在组织中实施战略成本管理出现的问题,适用于电视台的业务操作。
Strategic cost management has become an important area of cost management research. In the media industry, with the emergence of new media, the diversity, flexibility and interaction of program formats aggravate the competition in the industry. In the face of the complicated business model and the concept of numerous cost management, this paper presents some strategies The general explanation of cost management defines the definition and application of strategic cost management and describes the framework and implementation steps of strategic cost management. Trying to figure out some of the key drivers for the successful implementation of strategic cost management while looking for some problems with implementing strategic cost management in the organization that apply to the business operations of television stations.