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《Communication of Finance and Accounting(Academy Version)》 2007-09
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Developing and Development Direction of Strategic Cost Management Theoretical

Qiu Zhaozhong (Sinopec Zhenhai Refining & Chemical Company Limited, Ningbo,Zhejiang 315207)  
This article is start with the new discovery of activity-based costing study took by Robert S. Kaplan, and then analyze the conflict between traditional cost management and the change of growth way of Enterprise, as well as the impact of development of Modern Strategy Management theory, deeply delineate the socioeconomic background of the birth of Strategic Cost Management theory. On the basis of introducing the intension and basic features of the Strategic Cost Management theory, it mainly expound the idea with America as its representative, which is Value-chain - product life-cycle - cost driver - activity-based costing management, and the idea with Japan as its representative, which is Value Engineering - product life-cycle- Target costing - cost building, as well as the theoretical research and practical status of internal Strategic Cost Management theory. At last, it indicates the economic meaning and research development direction of the Strategic Cost Management theory.
【CateGory Index】: F275
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