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1)  the cost leading strategy system
成本领先战略体系
2)  cost leadership strategy
成本领先战略
1.
Cost leadership strategy is the core strategic target in current competition among local manufacturing enterprises The key of acquiring cost leadership advantage lies on adopting and implementing various advanced management approaches investigated for the enterprise, to achieve the goal of high-efficiency, low cost.
成本领先战略是目前国内制造业企业参与竞争的核心战略目标,成本领先优势的获得的重点和关键在于企业通过探索各种先进管理方法的采用和实施,以达到提高效率,降低成本的目标。
3)  overall cost leadership strategy
总成本领先战略
1.
This paper links the Balanced Scorecard strategy maps with different competitive strategies and analyses the four aspects of the Balanced Scorecard system which based on overall cost leadership strategy and differentiation strategy,then according to relationships of the four aspects,designs the Balanced Scorecard strategy maps based on different competitive strategies.
将不同竞争战略和平衡记分卡地图(Balanced Scorecard Strategy M ap,简称 BSC Strategy M ap)相结合,分析构成总成本领先战略和差异化战略的平衡记分卡系统四个方面及其之间因果关系,设计了两种基本竞争战略的平衡记分卡地图。
4)  cost-leading strategy
成本领先战略
1.
This paper started with consumer rectangle,point out the road to cost-leading strategy,and the HR′s role in creating value for consumers and shareholders.
本文从顾客矩阵出发,指出成本领先战略实现的途径。
2.
In order to make construction enterprise select reasonable bid when facing fierce market competition, this paper studies the question of cost-leading strategy under the condition that winning the bid by low price.
在“低价中标”的招投标环境中,为了使建筑施工企业在激烈的市场竞争中理性的选择投标报价,本文研究了建筑施工企业的成本领先战略问题。
5)  overall cost leadership
成本领先战略
1.
At present, the labor-intensive industry in China has to face the problem of a series of cost rising, which challenges the strategy of overall cost leadership used by China’s companies.
目前,我国劳动密集型产业面临着一系列成本上升的问题,向纺织业发展过程中一直所采取的成本领先战略提出了挑战。
6)  Cost priority strategy
成本领先战略
1.
Cost priority strategy is a kind of management technology of overallness,innovation and advance, prior to the traditional cost management.
基于成本领先战略的基本理论,本文指出东风汽车车轮有限公司实行成本领先战略的必要性。
补充资料:成本计划管理体系(plannedmanagementsystemofcost)
  整体计划成本管理的一种模型或方法体系。其主要原则应当贯彻统一领导,分级管理的原则,必须正确处理好国家与企业及企业之间和企业内部各个部门之间的成本管理关系。

  国家计划部门和地方财政机关要对企业的坟墓成本管理实施指导,并要定期考核企业成本计划的完成情况。作为企业的成本计划管理,应在厂部的统一领导下,根据企业规模和生产组织的特点,实行分级计划、分级管理,分级考核。为确保成本计划的完成,不断降低产品成本,应将成本指标进行分解,落实到各班组和个人,作为考核企业经济责任制的一项主要内容,按期进行成本计划执行情况的检查分析和考核。为了促使各部门和各单位成本和费用计划指标的完成情况,对完成成本计划成本好的,成本管理水平高的部门给予必要的奖励;相反的,则给予一定的惩罚。只有这样才能调动各职能部门和各级单位降低成本和完成成本计划的积极性,使企业成本管理水平不断提高。
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