[1]毛 维,孙 颖.基于战略成本理论的服务创新成本概念解析[J].河北工业大学学报(社会科学版),2016,8(02):30-33,50.
 MAO Wei,SUN Ying.The Concept Analysis of Service Innovation Cost Based on Strategic Cost Management Theory[J].Journal of Hebei University of Tec hnology ( Social Sciences Edition ),2016,8(02):30-33,50.
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基于战略成本理论的服务创新成本概念解析()
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《河北工业大学学报(社会科学版)》[ISSN:1674-7356/CN:13-1396/G4]

卷:
第8卷
期数:
2016年02期
页码:
30-33,50
栏目:
经济与管理
出版日期:
2016-06-30

文章信息/Info

Title:
The Concept Analysis of Service Innovation Cost Based on Strategic Cost Management Theory
文章编号:
1674-7356(2016)-02-0030-05
作者:
毛 维孙 颖
河北工业大学 经济管理学院,天津 300401
Author(s):
MAO Wei SUN Ying
School of Economics and Management, Hebei University of Technology, Tianjin 300401, China
关键词:
服务创新战略成本服务创新成本
Keywords:
service innovation strategy cost service innovation cost
分类号:
F234.2
文献标志码:
A
摘要:
服务创新已成为企业获取和保持竞争优势的一项重要手段。企业应该准确核算服务创新成本,以便于开展服务创新绩效的评价。基于战略成本理论,以服务创新成本概念的构建作为研究目标,并通过数据的收集和处理,验证了相关假设。服务创新成本包含并列的五个维度,即启动成本、开发成本、执行成本、资本成本和变革成本。
Abstract:
Service innovation has become an important way to help companies to acquire and maintain their competitive edge. Companies should evaluate calculate service innovation cost accurately to evaluate the performance of service innovation. Based on strategy cost management theory and with an aim to establish a conceptual model for service innovation cost, this study investigates and processes the data, and proves the research hypotheses. We find that service innovation cost concludes five dimensions, namely, start-up cost, development cost, implementation cost, capital cost and reformation cost.

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更新日期/Last Update: 2016-06-30