陈轲 王馥霞.基于战略导向的成本预测方法研究[J].北京工商大学社科版,2008,23(6):93-97 |
基于战略导向的成本预测方法研究 |
Study on Cost Prediction Method Relevant to Enterprise Strategies |
投稿时间:2008-05-20 |
DOI: |
中文关键词: 战略 成本 预测方法 |
英文关键词:constitutional governance good governance of state audit power constrains |
基金项目:北京市教委人才强教项目“中青年骨干老师资助计划—战略成本管理研究”阶段性研究成果,项目编号(BJJW2007) |
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中文摘要: |
本文针对传统成本预测方法的局限性以及战略管理环境的现实要求,提出树立战略导向的成本预测理念。结合战略导向成本预测的性质和特点,分别从定性和定量两个维度分析了基于战略导向的具体成本预测方法。同时指出,在战略管理环境下,战略成本预测所采用的预测方法应以定性分析为主,同时应注意定性方法与定量方法的综合运用 |
英文摘要: |
Based on the limitation of traditional cost prediction methods and the realistic requirements for strategic manage- ment environment,this thesis puts forward the strategy-oriented concept of cost prediction.Combined with the nature and charac- teristics of strategy-oriented concept of cost prediction,this thesis discusses the specific methods of cost predictio from both quantitative and qualitative dimensions.Meanwhile.under the environment of strategic' management,the prediction inethod for strategic:cost prediction should adopt the qualitative analysis mainly arid focus on a combined use of quantitative analysis and qualitative analysis. |
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