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当今世界,各行业各领域都面临国际化趋势逐渐加快、全球化竞争愈演愈烈的严峻局面,随着企业内外部环境不确定性程度的加深,使得企业为了拓展生存与发展的空间,已经将企业内部各项管理活动提高到了战略层次,通过优化成本管理来增强企业的经济效益与综合竞争力。经济在发展,时代在进步,为了迎合这种已发生巨大变化的自然环境与社会环境。于是,以维持企业持久竞争力为核心的战略成本管理的概念便应运而生。本文从战略成本管理的起源与发展谈起,介绍了战略成本管理的内涵及与传统成本管理的关系,从而提出此研究带给我们的启示。
In today’s world, all fields in various industries are facing the grim situation of increasingly accelerated internationalization and intensified global competition. With the deepening of the uncertainty in the internal and external environment of enterprises, enterprises have expanded their internal and external resources to expand the scope of their existence and development. Various management activities have been raised to the strategic level, and the economic efficiency and overall competitiveness of enterprises have been enhanced by optimizing cost management. The economy is developing and the times are improving, in order to cater to this natural and social environment that has undergone tremendous changes. As a result, the concept of strategic cost management with the core of sustaining the lasting competitiveness of enterprises emerges as the times require. This article starts from the origin and development of strategic cost management, introduces the connotation of strategic cost management and its relationship with traditional cost management, and puts forward the enlightenment brought by this research.