现代企业面对日趋激烈的市场竞争,为了争夺生存和发展的空间,引入了战略管理新理念。顺应于战略管理这一企业管理革命,将成本管理会计导入企业战略管理并与之融合,无疑是传统成本管理会计顺应潮流的重大突破。市场经济中,传统的成本管理思想已不能适应现代成本理念,现代企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。%Modern enterprises are faced with increasingly fierce market competition,in order to compete for survival and development of space,a new concept of strategic management is introduced and combined with cost management accounting,which is undoubtedly a major breakthrough conforming to the strategic management of the business management revolution.In market economy,the traditional cost management thinking can not suit the philosophy of modern cost management,the aim of the modern enterprise cost management is not just to reduce costs,but should be based on the overall strategic objectives and the external environment,from the comparison of costs and benefits to find minimize costs.
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