The Difficulties and Countermeasures of Strategic Cost Management in China: A Comparative View
Through comparative analysis of concepts and applications of strategic cost management in China and western developed countries, there exist obvious differences in China. Theoretical research is in the introduction and presentation stage, and in the application stage there isnt formation of local method and mode that is suitable for enterprises manufacturing practice in China, which is the root reason why the implementation of strategic cost management is in trouble. Theoretical and business circles should strengthen investigation and study to improve strategy cost management concept as the core competitiveness, value and human-orientation , and to create good condition and environment for strategic cost management in corporate governance practice and informatization, especially in the application of local method and mode of strategic cost management, there should be a breakthrough in China.
Compare Countermeasures Difficulties Strategic cost management
Jia-hai TANG Yao ZHAO
School of Distance Education,Shandong University of Technology,Zibo,P.R.China,255033 School of Management,Shandong University of Technology,Zibo,P.R.China,255049
国际会议
The 2nd International Conference on Vale Engineering and Vale Management(2009)(2009年北京价值工程与价值管理国际会议)
北京
英文
329-333
2009-10-16(万方平台首次上网日期,不代表论文的发表时间)