摘要
传统成本管理模式已无法适应现代企业战略管理的要求 ,随着经济的发展和社会的进步 ,传统的成本管理向战略成本管理转变势在必行。本文主要对两者进行了分析和比较 ,进而提出在当前的经济形势下 。
Traditional cost management pattern doesn't suit the demand of strategy cost management of modern enterprises.Alog with the development of economic and the advancement of society,the fact that traditionary cost management changes into strategic cost management.The essay analyses and compares between two,and finds strategic cost management is more incomparable in economical field.Also it put forward the traditional cost management changing into strategy cost management in the present economic situation.
出处
《安徽技术师范学院学报》
2002年第1期60-62,共3页
Journal of Anhui Agrotechnical Teachers College
关键词
传统成本管理
战略成本管理
策略
企业
战略管理
Traditional cost management
Strategy cost management
Difference
Strategy
