摘要
在经济全球化背景下产生的战略成本管理的目的、范围、重心与传统成本管理相比，均发生了很大的变化。相应的战略成本管理方法如价值链分析法等主要着眼于企业长期战略成本的规划与控制。我国企业在运用这些方法时除须转变现行的成本观念之外，还应改进其现有的会计信息系统与组织结构。
Strategic cost management is introduced under the background of economic globalization. Comparing with traditional cost management, it has changed greatly in the sides of intention, range and central point of cost management. Corresponding method of strategic cost management,such as value－chain analysis method, emphasizes particularly on the plan and control of long－term strategic cost of enterprises. When these methods of strategic cost management are applied to our enterprises, not only must the existing cost management concept of enterprise be changed, but also the existing account information system and organization structure of enterprise shall be improved.
出处
《中国软科学》
CSSCI
北大核心
2001年第5期109-113,共5页
China Soft Science
