| 企业集团成本管理战略 |
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| 引用本文： | 董邦国,王志永.企业集团成本管理战略[J].大连民族学院学报,2009,11(6):520-523. |
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| 作者姓名： | 董邦国 王志永 |
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| 作者单位： | 大连民族学院,经济管理学院,辽宁,大连,116605 |
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| 摘 要： | 加入WTO之后，中国越来越深地融入到世界经济大循环中。在制造业方面，中国具有明显的比较优势，抓住机遇，实现产业整合，走集团化经营管理之路，是形成产业核心竞争力的关键。对企业集团成本管理的相关问题进行了剖析，并对企业集团生产组织与协调问题给出了对策。
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| 关 键 词： | 企业集团 成本企画 成本管理 |
Cost Management of Enterprise Groups |
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| DONG Bang-guo,WANG Zhi-yong.Cost Management of Enterprise Groups[J].Journal of Dalian Nationalities University,2009,11(6):520-523. |
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| Authors: | DONG Bang-guo WANG Zhi-yong |
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| Institution: | DONG Bang-guo,WANG Zhi-yong(College of Economics , Management,Dalian Nationalities University,Dalian Liaoning 116605,China) |
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| Abstract: | Since joining WTO,China keeps merging into the economic circle of the world,exhibiting its apparent comparative superiority in manufacturing industry.It is stated that the key to establishing core competitiveness is to capture the opportunity,attain industry integration and experience group management.Problems concerning the cost management of enterprise groups are probed into and proposals for the organization and coordination of enterprise production are provided. |
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| Keywords: | enterprise groups cost cost management |
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