企业成本战略管理与持续发展相关性实证研究被引量：20

An Empirical Study on the Relation between Cost Strategic Management and Sustainable Developing of Listed Companies

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摘要本文根据战略成本管理(CSM)模式的构成要素;设计调查问卷,分上市公司和非上市公司两个样本组,对其在CSM九个构成方面的主要问题回答上进行样本均值T检验;最后对上市公司样本(36个样本)的CSM与其可持续发展性(SD)进行Logistic回归,验证了企业战略管理与持续发展成正相关关系。 This paper discusses the background of strategic cost management,and defines the nine elements of CSM(strategic cost management).Also,the questionnaire is designed in view of the elements.According to the questionnaire retrieved,the sample is divided into listed and non-listed companies and sample mean value T test is examined.At last,the relationship between the CSM in listed company sample(36 samples)and the SD(sustainable development using Logistic model)is tested.The result proves the assumption,namely there is positive correlations between CSM and SD。

作者张鸣颜昌军

机构地区上海财经大学会计与财务研究院

出处《会计研究》 CSSCI 北大核心 2005年第7期55-60,97,共6页 Accounting Research

基金教育部人文社科研究基地重大研究项目<企业成本战略与可持续发展相关性研究>(项目批准号:02JAZJD630003) 财政部重点科研课题<价值链于价值链管理问题研究>(项目批准号:2003KJA032)的阶段性成果。

关键词企业成本战略管理可持续发展上市公司企业财务

分类号 F275.3 [经济管理—企业管理] F276.6 [经济管理—企业管理]

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参考文献9

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