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dc.contributor.advisor傅元略
dc.contributor.author俞雪莲
dc.date.accessioned2016-01-13T03:13:16Z
dc.date.available2016-01-13T03:13:16Z
dc.date.issued2013-09-30 16:48:44.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75818
dc.description.abstract随着全球经济一体化趋势的加快,中国市场经济的日益发展和完善,企业能否生存和发展,关键在于对成本的管理。传统成本管理中,往往将生产数量、材料、人工等作为主要的成本动因,而忽视了企业规模、地理位置、全面质量管理等战略成本动因。国外的研究表明,有形的成本动因对产品成本的影响仅占15%,而无形的成本动因对产品成本的影响却占85%(乐艳芬,2006)。战略成本动因作为无形成本动因的主要组成部分,将成本管理与企业战略结合在一起,对成本定位施以战略性强化,在更大程度上控制成本,是现代企业成本管理的着力点和核心所在。但是,战略成本动因在企业战略成本管理中发挥的作用有多大?能否提升企业竞争力?管理控制机制在其中...
dc.description.abstractWith the acceleration of global economic integration, Chinese market economy has developing and perfecting, whether enterprise could survive and develop is depend on the cost management. In the traditional cost management, production quantity, material, labor and so on are always be looked as major cost drivers, and strategic cost drivers are always be neglected, such as firm size, geographical l...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38209&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42373
dc.subject战略成本动因
dc.subject管理控制
dc.subject企业竞争力
dc.subject中国汽车行业
dc.subjectstrategic cost drivers
dc.subjectmanage and control
dc.subjectthe competitiveness of enterprise
dc.subjectChinese automobile industry
dc.title战略成本动因的管控机制与企业竞争力研究——来自中国汽车行业的依据
dc.title.alternativeStudy on the management and control mechanism of strategic cost drivers and competitiveness of enterprises--Evidence from Chinese automobile industry
dc.typethesis
dc.date.replied2013-09-07
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520100153563


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