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在日趋激烈的市场竞争和瞬息万变的外部环境的挑战下,企业为了取得可持续的竞争优势,就必须采取措施优化成本结构,提高经济收益。而传统的成本管理方法因其固有的缺陷,无法适应企业发展需要,而战略成本管理将成本管理与战略管理有机结合在一起,有效满足了企业建立成本优势、塑造竞争力的核心目标。因此有必要对战略成本管理这一课题进行探究。
In the face of increasingly fierce market competition and the challenge of a rapidly changing external environment, in order to achieve sustainable competitive advantage, enterprises must take measures to optimize the cost structure and increase economic returns. However, the traditional cost management method can not meet the needs of enterprise development due to its inherent defects. However, the combination of cost management and strategic management in strategic cost management effectively meets the core objective of establishing cost advantage and shaping competitiveness. Therefore, it is necessary to explore the topic of strategic cost management.