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21世纪,随着信息技术的不断发展,新经济时代的到来,市场瞬息万变,企业间的竞争在全球范围内日益加剧,企业要生存和发展就必须要有战略眼光和长远奋斗目标。为此,企业的管理理论和绩效评价系统也应适应环境的要求,立足于企业战略竞争优势的形成和保持。作为整个成本管理过程的评价工具,战略成本管理绩效评价体系伴随着成本管理模式的革新应运而生。
In the 21st century, with the continuous development of information technology and the advent of a new economic era, the market is rapidly changing. The competition among enterprises is becoming increasingly global in scope. To survive and develop, enterprises must have strategic vision and long-term goals. To this end, the enterprise management theory and performance evaluation system should also meet the requirements of the environment, based on the strategic competitive advantage of the formation and maintenance. As the evaluation tool of the whole cost management process, the strategic cost management performance evaluation system came into being along with the innovation of the cost management mode.