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作业成本管理与战略成本管理的比较及互补关系研究
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科技导报 |科研管理 2005 , 23 (0506) : 48 -50
作业成本管理与战略成本管理的比较及互补关系研究
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吕爱霞1,卫民堂2
作者信息
    1. 西安交通大学管理学院 西安2. 中国石油股份有限公司长庆油田分公司第二采油厂 甘肃庆阳
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吕爱霞
Study on Comparison between Activity Based Cost Management and Strategic Cost Management and Their Complementary Relations
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    出版时间: 2005-06-10
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    作业成本管理是战略成本管理向作业层面的渗透,战略成本管理是将作业成本法拓展到战略层面的一种运用,特别是延伸到生产上游的采购和下游的销售,成为一个系统;两者呈一种互补关系,相辅相成、互相促进、互为依托,两者的结合能有效降低企业的成本,建立和保持企业的长期竞争优势。
    作业成本管理  /  战略成本管理  /  比较  /  互补关系
    The activity based cost management is that the strategic cost management infiltrates into the activity lay. The strategic cost management is that the method of the activity cost analysis expands into the strategic lay, even reaching the stock and the distribution, forming a system. Both of them supplement each other, and their combination can reduce the enterprise's cost efficiently, build and sustain the enterprise's long compete advantage
    Activity-Based Cost Management (ABCM)  /  Strategic Cost Management(SCM)  /  comparision  /  complementary relation
    吕爱霞;卫民堂. 作业成本管理与战略成本管理的比较及互补关系研究. 科技导报, 2005 , 23 (0506) : 48 -50 .
    . Study on Comparison between Activity Based Cost Management and Strategic Cost Management and Their Complementary Relations[J]. Science & Technology Review, 2005 , 23 (0506) : 48 -50 .

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    2种不同金属材料的力学参数

    Family
    属数
    Number of
    genus
    种数
    Number of
    species
    占总种数比例
    Percentage of
    total species (%)

    Genus
    种数
    Number of
    species
    占总种数比例
    Percentage of total
    species (%)
    鹅膏菌科Amanitaceae 2 11 5.26 鹅膏菌属 Amanita 10 4.78
    小菇科 Mycenaceae 2 12 5.74 丝盖伞属 Inocybe 5 2.39
    多孔菌科 Polyporaceae 8 14 6.70 蜡蘑属 Laccaria 5 2.39
    红菇科 Russulaceae 3 23 11.00 小皮伞属 Marasmius 6 2.87
    小菇属 Mycena 11 5.26
    光柄菇属 Pluteus 5 2.39
    红菇属 Russula 17 8.13
    栓菌属 Trametes 5 2.39
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