摘要
针对传统成本管理体系的缺陷,引入了成本动因理论,对结构性成本动因和执行性成本动因进行了概括,并指出无形的成本动因不仅是战略成本管理的重要理论基础,而且对企业经营管理具有非常重要的现实意义。
Aiming at the defect of traditional cost management system,the cost driver theory was induced,the structure cost driver and enforceability cost driver were generalized,and it pointed out that invisible cost driver was not only the important theory base of strategic cost management,but also had important practical significance to enterprise management.
出处
《山西建筑》
2009年第33期261-262,共2页
Shanxi Architecture
关键词
成本管理
成本动因
企业
竞争力
cost management
cost driver
enterprise
competition
