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在民航运输企业的经营和发展中,成本管理是一项非常重要的管理工作,有利于降低企业的运营成本,提高企业的经济效益,但是采用传统的成本管理策略只能够暂时的解决资金短缺的问题,并不能实现企业可以持续的发展。因此,需要积极采用战略成本管理策略,从战略的层面对企业的运营成本进行控制,提高企业的综合实力。本文主要针对战略成本管理在我国民航运输企业中应用的相关问题进行研究,并发表一些粗浅的看法,以供参考。
In the operation and development of civil aviation transportation enterprises, cost management is a very important management work, which helps reduce the operating costs of enterprises and enhance the economic benefits of enterprises. However, the traditional cost management strategy can only solve the shortage of funds temporarily Problems, and can not achieve sustainable development of enterprises. Therefore, it is necessary to actively adopt strategic cost management strategies to control the operating costs of enterprises at the strategic level and enhance the overall strength of the enterprises. This article focuses on strategic cost management in China’s civil aviation transport enterprises in the application of related issues and published some superficial views for reference.