论文部分内容阅读
在生产实践中,传统的成本管理越来越不能够满足企业成本决策和管理决策的需要,使用作业成本法的企业越来越广泛,初始动机大多是为了剔除或减少非增值作业以降低成本。作业成本从某种程度上体现了战略的思想,战略成本管理的指导下的作业成本法更有利于企业形成竞争优势。本文对作业成本法与战略成本管理的结合进行了分析,并初步梳理了基于作业成本法的战略成本管理研究的思路。
In production practice, the traditional cost management can not meet the needs of cost decision-making and management decision-making more and more. There are more and more enterprises using ABC. The initial motivation is mainly to eliminate or reduce non-value-added activities to reduce costs. The operating cost reflects the strategic thinking to a certain extent. The ABC method under the guidance of strategic cost management is more conducive to the formation of competitive advantage. This article analyzes the combination of ABC and strategic cost management, and preliminarily reviews the thinking of strategic cost management based on ABC.