The researches on Enterprises Strategic Cost Management

摘要：

　　The strategic cost management as the fusion product of cost management and strategic management,analyzed associated enterprise cost behavior and cost structure from a strategic height,and it is an inevitable trend at the development of contemporary cost management for strategic management providing information services.At first,it analyzed comparative advantage of strategic cost management compared with traditional cost management in this paper,secondly,It explained the key link of strategic cost management,including to introduce strategic cost management process such as the key strategic orientation,the value chain analysis,cost drivers analysis; Finally,It analyzed cases with the strategic cost management principle,in order to provide beneficial guidance for the enterprise to aim system strategy,reducing cost and enhancing core competition.

关键词： Cost management Value chain Cost drivers

作者: Chen Fang

作者单位: College of Economics and Management Hubei Technology University Hube Xianning.China

会议类型: 国际会议

会议名称: 2012 IEEE 5th International Conference on Management Engineering & Technology of Statistics (第五届(2012)管理工程与统计技术国际学术研讨会(ICMETS2012))

会议地点: 青岛

会议语种:英文

页码: 392-395

在线出版日期: 2012-07-20（万方平台首次上网日期，不代表论文的发表时间）