| 浅谈成本管理的战略化趋势 |
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| 引用本文： | 李俊. 浅谈成本管理的战略化趋势[J]. 太原科技, 2007, 162(7): 42-43,45 |
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| 作者姓名： | 李俊 |
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| 作者单位： | 山西焦煤西山煤电集团有限责任公司,山西,太原,030053 |
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| 摘 要： | 叙述了传统成本管理的优势和缺点，介绍了战略成本管理的理念、发展趋势和实施战略成本管理的现实意义。
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| 关 键 词： | 传统成本管理 改革 战略成本管理 |
| 文章编号： | 1006-4877（2007）07-0042-02 |
| 收稿时间： | 2007-05-15 |
| 修稿时间： | 2007-05-152007-05-20 |
Discussion on the Strategy Trend of the Cost Management |
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| Li Jun. Discussion on the Strategy Trend of the Cost Management[J]. Taiyuan Science and Technology, 2007, 162(7): 42-43,45 |
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| Authors: | Li Jun |
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| Abstract: | The advantage and defect of traditional cost management had been narrated. The article introduced the idea and development trend of strategic cost management, and the realistic meaning of implementing it. |
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| Keywords: | traditional cost management reform strategic cost management |
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