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战略成本管理是成本会计理论中一个较新的课题,在经济全球化的今天,企业的成本管理越来越成为企业经营和发展的重中之重。本文是从企业成本管理的角度出发,由战略成本管理的概念及内涵入手,初步探讨了战略成本管理的基本思想及企业战略成本管理的特点,并简要分析了构成战略成本管理的基本框架为价值链分折、战略定位分析、成本动因分析。特别是这其中成本动因分析对目前的企业经营最为重要。本文着重从结构性成本动因及执行性成本动因两个方面做了深入阐述并提出了相应的成本决策。期望可以给企业的经营者和决策者以一些启迪。
Strategic cost management is a relatively new subject in the theory of cost accounting. Nowadays in the economic globalization, the cost management of an enterprise has become the most important factor in the operation and development of an enterprise. This article starts from the perspective of enterprise cost management and starts with the concept and connotation of strategic cost management. It discusses the basic idea of strategic cost management and the characteristics of enterprise strategic cost management, and briefly analyzes the basic framework of strategic cost management Chain points, strategic positioning analysis, cost drivers. In particular, the analysis of cost drivers is most important to the current business operation. This article focuses on two aspects of structural cost drivers and implementing cost drivers in-depth elaboration and put forward the corresponding cost decision-making. Expectations can give business managers and decision makers some inspiration.