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近年来,随着经济的发展和竞争压力的增强,企业面临日益激烈的市场竞争,为了提高自身的竞争实力,确立竞争优势,引入了现代成本管理的理念。现代成本管理是对传统成本管理的改进,其优点在于将成本管理的技术与方法与战略管理思想相结合,注重企业整体的战略规划。但是,在具体实施成本管理思想的过程中,必须注意与企业的实际相结合,正确理解现代成本管理理论特点,合理应用它的方法体系,使战略成本管理达到良好的效果,为企业长期发展增添实力。
In recent years, with the development of economy and the pressure of competition, enterprises are faced with increasingly fierce market competition. In order to improve their competitive strength and establish competitive advantage, the concept of modern cost management has been introduced. Modern cost management is the improvement of traditional cost management. The advantage of modern cost management is that it combines the technology and method of cost management with the strategic management thought and pays attention to the overall strategic planning of the enterprise. However, in the process of implementing the idea of cost management, we must pay attention to the combination with the actual situation of the enterprise, correctly understand the characteristics of the modern cost management theory, reasonably apply its method system, make the strategic cost management achieve good effect and add long-term development for the enterprise strength.