on the strategic cost management goal of the enterprise企业的战略成本管理目标 —外文翻译学位论文.doc

PAGE 12 On the Strategic Cost Management Goal of the Enterprise YahuXu Abstract: Strategic cost management goal of the enterprise is a kind of basic element for strategic cost management of the enterprise. It plays an important part in many ways to establish strategic cost management goal. Strategic cost management goal of enterprise can be classified by different multi-standards. Enterprise strategic cost management goal is of characteristic with the basic features such as forward looking, effectiveness, innovation and consistency. Basic principle of establishing enterprise strategic cost management goal includes both principles of comprehensive consideration and optimization. Key words: strategic cost management goal classification of strategic cost management goal basic features of strategic cost management goal 1. Conception of Enterprise Strategic Cost Management Goal and its Function Since the World War II, the great change has happened on the environment of the enterprise, such as economic globalization, rapid enlargement of the enterprises scope, fierce market competition, the difficulties of the enterprise operation incessantly increasing, the compete of enterprise sic-tech field brought by rapid development of science-technology furious with the day passing by. In order to adapt effectively variable environment, making the enterprise obtain long-term development, the enterprise ought to determine the cost in the environment, make a proper establishment on long-term strategic development planning and organize the implement of strategic. The enterprise only attaches importance to strategic cost management.so as to be able to survive and develop in complex-changeful environment. Enterprise strategic cost management consists of the basic elements including subject, object, goal and method of strategic cost management and so on. In order to promote the development of strategic cost management theory and instruct the activity of strategic cost mana