基于可持续发展的战略成本管理分析（Analysis of strategic cost management based on Sustainable Development）.doc

基于可持续发展的战略成本管理分析（Analysis of strategic cost management based on Sustainable Development） Analysis of strategic cost management based on Sustainable Development Strategic cost management analysis based on sustainable development 2009-02-03 21:55:14 [Abstract] the enterprises should be in an invincible position in the fierce market competition, must carry out the reform of cost management, the theory of sustainable development into the strategic cost management theory, so as to enhance the core competitiveness of the weapon, to enable enterprises to obtain sustainable development. Based on the analysis of the relationship between sustainable development and strategic cost management, this paper discusses the objectives, characteristics and implementation framework of strategic cost management based on Sustainable development. Sustainable development, core competence, strategic cost management The twenty-first Century is the era of information technology, the enterprise to obtain sustainable development, we must cultivate their own core competitiveness, sustainable development theory into the theory of strategic cost management, strategic cost management. First, the relationship between sustainable development and strategic cost management 1. strategic cost management goal is to improve the core competitiveness of the enterprise, to obtain sustainable development is to improve the core competitiveness and obtain the competitive advantage in the market for management purposes, the symbol of its success is to gain sustainable competitive advantage in the market. The external form of core competence is some kind of sustained competitive advantage. In this sense, the effect of strategic cost management stems from the cultivation and promotion of core competence. 2. strategic cost management is an important way to expand the core competence of enterprises. From the formation of the core competitiveness of enterprises, there are generally two basic ways of formation: interna