企业成本管理对企业发展影响（外文资料及中文翻译）.doc

Enterprise cost management in enterprise's global as object, the enterprise according to the general development strategy and work. Enterprise cost management primary mission is to focus on strategy space, process, the cost performance, can be interpreted as the strategic choice of how to organize different under cost management ". Will cost information throughout the whole process of strategic management cycle, through to the company's cost structure, cost behavior ……
企业成本管理以企业的全局为对象，根据企业总体发展战略而制定的。企业成本管理的首要任务是关注成本战略空间、过程、业绩，可表述为“不同战略选择下如何组织成本管理”。即将成本信息贯穿于战略管理整个循环过程之中，通过对公司成本结构、成本行为的全面了解、控制与改善，寻求长久的竞争优势。它把企业内部结构和外部环境综合起来。
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