An Exploration on Strategic Cost Management in Export-Oriented Enterprises

摘要

The export-oriented enterprises have contributed a lot to the rapid economic development of China.The cost management level of export-oriented enterprises has important effects on the acquirement of international competitive advantages.Currently,export-oriented enterprises face lots of serious problems in the cost management,which produces great negative impacts on the sustainment of competitive advantages.Only by means of the cost management based on the theory of scientific strategic cost management,can export-oriented enterprises achieve the satisfying effects.In this article,according to the operational characteristics of export-oriented enterprises,the author explores the effective tactics for strategic cost management,which has a very important practical significance to the consolidation of Chinese export-oriented enterprises' position in world competition.