基于战略视角的现代企业成本管理探析

摘要

Cost competition is one of important competitions of modern enterprises. Strategic cost management is to choose the competitive weapon from the perspective of customers' needs, to create enterprise competitive advantage, to obtain long -term competitiveness. To carry out enterprise strategic cost management should choose reasonable cost leading strategy or differentiation strategy. With the right strategy, enterprises should take the corresponding specific measures to reduce the cost.%现代企业的竞争是成本的竞争，企业实施战略成本管理势在必行。企业战略成本管理就是从客户需求的角度出发选择更具有竞争力的竞争武器，创造企业竞争优势，使企业获取长久的竞争力。贯彻企业战略成本管理应选择合理成本领先战略或差异化战略。有了正确的战略，企业应采取相应的具体对策措施来降低成本。