论文部分内容阅读
一、战略成本管理及其基本思想随着现代高新科技的蓬勃发展，工业时代的竞争正日趋走向信息时代的竞争，必然引起企业经营环境的剧变，而企业经营环境的变化对传统的成本管理产生了巨大的冲击。顺应时代的发展，战略成本管理应运而生。战略成本管理是20世纪80年代以来新兴的一?
I. Strategic Cost Management and Its Basic Ideas With the vigorous development of modern hi-tech industries, the competition in the industrial age is becoming more and more competitive in the information age, which inevitably leads to drastic changes in the business environment. However, the changes in the business environment have resulted in the traditional cost management A huge impact. Conform to the development of the times, strategic cost management came into being. Strategic cost management is a new one since the 1980s?