论战略成本管理与传统成本管理的区别

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(1):6062JournalofAnhuiTechnicalTeachersCollege(,233100):,,,,:;;;:F275.3:B:1007-3302(2002)01-0060-03,,,,,,,,11.1,:(1),,(2),;,,,:2001-12-10:a.b.,,c.1.2,,:(1);(2);(3);(4),,:(1)(2),,,,,(3),,,,(4),©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[1],,,,,,,,,,,,,,,,,1.4,,,,1.5,,,[4],,,,,,,,,,,,,,1.6,,,,;,;,,,;,,,,,,2,,,,,,:2.1,,,,,,,,,;,,,,[3],,,,,,,16161©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[3],,,,,,,,,,2.3,,,,;,,,,,,,,,,,,,,,,,,[][1].[J].,2000,4[2].[J]..1999,6[3].[M].,1998,7[4].[M].,1999,6TheDifferenceBetweenTheTraditionalCostManagementandtheStrategyCostManagementZHAOWei2feng,LIUJu,CHENZi2ming(AnhuiTechnicalTeachersCollege,AnhuiFengyang233100)Abstract:Traditionalcostmanagementpatterndoesntsuitthedemandofstrategycostmanagementofmodernenterprises.Alogwiththedevelopmentofeconomicandtheadvancementofsociety,thefactthattraditionarycostmanagementchangesintostrategiccostmanagement.Theessayanalysesandcomparesbe2tweentwo,andfindsstrategiccostmanagementismoreincomparableineconomicalfield.Alsoitputfor2wardthetraditionalcostmanagementchangingintostrategycostmanagementinthepresenteconomicsitu2ation.KeyWords:Traditionalcostmanagement;Strategycostmanagement;Difference;Strategy262002