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从战略角度来研究成本形成与控制的战略成本管理,是战略管理理论和方法在成本管理中的具体运用。现代企业管理者需要通过一种能够平衡反映战略成本管理业绩状况的指标体系,强化战略意识,运用战略对整个企业进行管理,提高企业的核心竞争力。本文主要分析了企业战略成本管理业绩评价的特点,探讨了如何有效构建企业战略管理业绩评价体系。
To study the strategic cost management of cost formation and control from a strategic perspective is the concrete application of strategic management theory and method in cost management. Modern enterprise managers need to adopt an index system that reflects the performance of strategic cost management in a balanced manner, strengthen strategic awareness and use strategies to manage the entire enterprise to enhance their core competitiveness. This article mainly analyzes the characteristics of enterprise strategic cost management performance evaluation, and discusses how to effectively build the enterprise strategic management performance evaluation system.