摘要
战略成本管理是指从战略角度出发,实行成本管理和控制手段,进而实现企业的战略发展目标,促进企业的可持续发展。战略成本管理具有全面、开放、长期、前瞻等特点,服务于企业,服从于企业战略定位的选择。本文对我国的公路交通建设企业的战略成本管理现状进行分析,总结其中存在的问题,并立足实践,提出相应的应对策略,以期为丰富战略成本管理理论和实践做出贡献.
Strategic cost management refers to the implementation of cost management and control means from a strategic point of view,so as to achieve the strategic development goals of enterprises and promote the sustainable development of enterprises.Strategic cost management has the comprehensive,open,long-term and perspective characteristics,it serves enterprises and subordinates to the choice of enterprise strategic positioning.This paper analyzes the current situation of strategic cost management of highway transportation construction enterprises in China,summarizes the existing problems,and puts forward corresponding coping strategies based on practice,so as to contribute to enriching the theory and practice of strategic cost management.
作者
王敏
Wang Min(Shandong Taidong Highway Engineering Co.,Ltd.,Jinan 271100,Shandong Province,China)
出处
《建筑与装饰》
2023年第17期91-93,共3页
Construction & Decoration
关键词
公路交通
建设企业
战略成本管理
问题
策略
highway transportation
construction enterprises
strategic cost management
issue
strategy
