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在当前供给侧改革的战略驱动下,我国企业成本管理实践开始向战略化与精细化两极发展。研究借鉴国内外战略成本管理的最新研究成果,利用企业价值链分析工具,以国内某造纸企业(以下简称C纸业)为案例对象,对该企业的战略成本管理进行了应用研究,以此丰富国内该领域理论研究的案例支撑,以期为我国造纸企业进行战略成本管理实践提供有益借鉴。
Driven by the current supply-side reform strategy, the practice of cost management in our country started to develop towards a strategic and sophisticated development. Based on the latest research results of strategic cost management both at home and abroad, this paper studies the strategic cost management of a domestic papermaking enterprise (hereinafter referred to as C Paper) by using the enterprise value chain analysis tools, Domestic case studies in this field of theoretical support, with a view to China’s papermaking enterprises to carry out strategic cost management practices provide useful lessons.