摘要
新经济环境的出现和战略管理理论的应用拓宽了成本管理的视野,这是对传统成本管理的挑战。文章将透视传统成本核算与成本控制不适应新经济环境的特征,探讨战略成本管理与新经济环境相匹配的内容,以及作业成本法如何促进战略成本管理的发展。
The appearance of ＂New Economy＂ and the application of strategic management theory broaden the vision of cost management, which is a challenge to traditional cost management. This paper analyzes the deficits of traditional cost management in the new economy, and discusses the content of the strategic cost management which adapts to the new economy and how the activity based costing promotes the development of strategic cost management.
出处
《南华大学学报（社会科学版）》
2008年第3期37-39,共3页
Journal of University of South China(Social Science Edition)
关键词
战略成本管理
成本动因
作业成本法
strategic cost management
cost drivers
activity based costing
