摘要
运用价值链的原理和价值链的分析方法,提出了我国企业实现战略成本管理的必要性与基本思路和重要途径,强调指出我国企业应改变传统的成本管理观念与成本管理方法,构造企业良好的价值链,提高产品的成本效能和企业的经济效益。
Based on the value chain analysis, pointed out that the business enterprise in our country should change traditional cost management ideas and management methods, construct the good value chain in business enterprises, enhance the cost effect of the product, establish the strategy cost idea, strengthen market competition ability, and increase the economic performance of the business enterprises.
出处
《中南林学院学报》
CSCD
2004年第6期49-51,56,共4页
Journal of Central South Forestry University
关键词
企业会计
价值链
战略成本管理
成本效能
enterprise acounting
value chain
strategy cost management
cost effect
effective cost
