Strategic Cost Management and Control 策略性成本管理与控制
Chapter Four, it explains strategic cost plan and strategic cost control.
第四章分析了战略成本计划与控制。
And executive subsystem is strategic cost control system in narrow sense, which is composed of calculation subsystem, analysis subsystem, improvement subsystem and measurement subsystem.
其中执行子系统又称为狭义的成本控制系统，由计量子系统、分析子系统、改进子系统和评价子系统四部分构成。
To develop a critical understanding of issues relating to cost management, cost control and strategic decision making.
建立与成本管理，成本控制和战略决策制定的重要认识。
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