中小企业的清洁生产战略成本管理研究
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摘要
本文主要针对资源枯竭、污染肆意的社会环境下,中小企业应审时度势,在战略成本管理中灌注清洁生产理念,在可持续降低成本、获取竞争优势中保持经济效益、社会效益、生态效益的协调一致。
首先,介绍本文选题背景及研究意义,并分别介绍清洁生产和战略成本管理的有关研究综述,从而提出本论文的主要创新点和研究方法。
其次,构建了一个基于清洁生产的战略成本管理的理论框架:阐述了框架的理论基础企业整体价值观;明确其内涵、目标、特点;确定采用价值链分析法;提出了清洁生产的战略成本管理流程。以此为基础,进一步探讨清洁生产战略成本管理与我国中小企业的发展:通过分析中小企业的经济地位、成本管理状况、清洁生产存在的问题和未实施清洁生产对企业的相应影响,总结出企业进行战略成本管理考虑清洁生产是必要的;在对3个中小企业应用清洁生产的案例进行效益分析的基础上总结出清洁生产与战略成本管理的结合运用是可行的,是可以可持续降低成本。
最后,本文将基于清洁生产的战略成本管理的理论运用在惠生公司进行成本管理的改进分析。通过财务信息和企业管理制度两方面分析,说明惠生公司有必要进行战略成本管理;通过对惠生公司所处价值链进行清洁生产理念下的分析,总结出公司的成本降低必须是在保证肉类产品质量安全的前提下进行,应走清洁化、规模化的发展之路。为此,构建了一个适合惠生公司的战略成本管理流程,以便清洁生产与战略成本管理更好的结合实施。
In the environment with resource depletion and pollution wanton, this paper suggests that enterprises should add cleaner production concept into the strategy of cost management, which makes enterprise reduce cost and keep coherence of economic benefits, social benefits and ecological benefits.
The first part introduced clean production and strategic cost management’s research background and the research significance first, and then reviewed the relevant literature. Finally creative proposals are made and research methods are introduced.
In the second chapter, the author makes up a system of strategic cost management based on clean production concept, which conclude its characters and target. The method of value chain to analyze problems was adopted here. The process of strategic cost management based on clean production concept was suggested.Based on this, the relationship between strategic cost management based on clean production and the development of small and medium enterprises is then explored:In the part, the author discussed the economic status and cost management and problems about clean production in the Small and medium-sized enterprises.Then the author summarized that these enterprises need strategic cost management for their development. Based on the survey of their clean production, some findings in the case of no clean production were obtained. Then the author used benefit evaluation to analyze three enterprises which used clean production, and proposed the joint of clean production and strategy of cost management is useful.
Finally, the author applies the method to the cost management of Huisheng Company. In this chapter, the author analyzes the financial situation and the management system of the company and concludes the necessity of cost management. With resort to the analysis of industry value chain in Huisheng Company the author concluded in order to reduce cost, firstly Company should ensure the quality of meat products, and development direction of hushing is low cost advantage after its scale becomes bigger under clean production strategies.Therefor, this chapter establishes a suitable strategic cost management processes for Huisheng , so that clean production strategies and strategic cost management can be better combined and implemented.
首先,介绍本文选题背景及研究意义,并分别介绍清洁生产和战略成本管理的有关研究综述,从而提出本论文的主要创新点和研究方法。
其次,构建了一个基于清洁生产的战略成本管理的理论框架:阐述了框架的理论基础企业整体价值观;明确其内涵、目标、特点;确定采用价值链分析法;提出了清洁生产的战略成本管理流程。以此为基础,进一步探讨清洁生产战略成本管理与我国中小企业的发展:通过分析中小企业的经济地位、成本管理状况、清洁生产存在的问题和未实施清洁生产对企业的相应影响,总结出企业进行战略成本管理考虑清洁生产是必要的;在对3个中小企业应用清洁生产的案例进行效益分析的基础上总结出清洁生产与战略成本管理的结合运用是可行的,是可以可持续降低成本。
最后,本文将基于清洁生产的战略成本管理的理论运用在惠生公司进行成本管理的改进分析。通过财务信息和企业管理制度两方面分析,说明惠生公司有必要进行战略成本管理;通过对惠生公司所处价值链进行清洁生产理念下的分析,总结出公司的成本降低必须是在保证肉类产品质量安全的前提下进行,应走清洁化、规模化的发展之路。为此,构建了一个适合惠生公司的战略成本管理流程,以便清洁生产与战略成本管理更好的结合实施。
In the environment with resource depletion and pollution wanton, this paper suggests that enterprises should add cleaner production concept into the strategy of cost management, which makes enterprise reduce cost and keep coherence of economic benefits, social benefits and ecological benefits.
The first part introduced clean production and strategic cost management’s research background and the research significance first, and then reviewed the relevant literature. Finally creative proposals are made and research methods are introduced.
In the second chapter, the author makes up a system of strategic cost management based on clean production concept, which conclude its characters and target. The method of value chain to analyze problems was adopted here. The process of strategic cost management based on clean production concept was suggested.Based on this, the relationship between strategic cost management based on clean production and the development of small and medium enterprises is then explored:In the part, the author discussed the economic status and cost management and problems about clean production in the Small and medium-sized enterprises.Then the author summarized that these enterprises need strategic cost management for their development. Based on the survey of their clean production, some findings in the case of no clean production were obtained. Then the author used benefit evaluation to analyze three enterprises which used clean production, and proposed the joint of clean production and strategy of cost management is useful.
Finally, the author applies the method to the cost management of Huisheng Company. In this chapter, the author analyzes the financial situation and the management system of the company and concludes the necessity of cost management. With resort to the analysis of industry value chain in Huisheng Company the author concluded in order to reduce cost, firstly Company should ensure the quality of meat products, and development direction of hushing is low cost advantage after its scale becomes bigger under clean production strategies.Therefor, this chapter establishes a suitable strategic cost management processes for Huisheng , so that clean production strategies and strategic cost management can be better combined and implemented.
引文
[1] 中国清洁生产网站,http://www.ccpp.org.cn
[2] USEP( 联 合 国 环 境 署 ).Eco-design:A Promising Aproach to Sustainable Production and Comsumption [M].UNEP(Industry and Environment), 1997.15-24
[3] USEPA. Searching for the Profit in Pollution Prevention: Case Studies in the Corporate Evaluation of Environmental Opportunities, 1998.11-23
[4] 熊文强,郭孝菊.绿色环保与清洁生产概论.北京:化学工业出版社,2002.58-59
[5] 赵国浩.企业核心竞争力理论与实务.机械工业出版社.2005.190-191
[6] 刘思华.企业经济可持续发展论 .北京:中国环境科学出版社,2002.101-106
[7] 张凯,崔兆杰.清洁生产理论与方法.北京:科学出版社.2005.14-109
[8] 迈克尔·波特.竞争战略.北京:华夏出版社.2005.31-75
[9] 迈克尔·波特.竞争优势.北京:华夏出版社.2005.61-116
[10] Kenneth Simmonds, The Accounting Assessment of Competitive Position.European Journal of Marketing. Vol 20,No,1,986:16-31
[11] M.Bromwish. The Case for For Strategy Management Accounting:The Role of Accounting Information for Strategy in Competitive Markets. Accounting,Organization and Sciety, Vol 15,2001,21-23
[12] Jack Shank & V.Govindarajan.Strategic Cost Management and Value Chain.Joural of Cost Management.1992(7),12-18
[13] Tony Groundy,Beyond the Numbers Game .Management Accounting,1995,(3) 78-82
[14] Robin Cooper,Regine Slagmulder. Strategic Cost Management. Management Accounting,1998.45-56
[15] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理产生的社会经济背景和现实意义.四川会计.1999(5),3-6
[16] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理的出发点与应用.四川会计.1999(9),14-17
[17] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理基本框架.四川会计.1999(6),5-9
[18] 夏宽云.战略成本管理 .上海:立信会计出版社,2000,12-45
[19] 陈珂.企业战略成本管理研究..北京:中国财政经济出版社,2001,29-31
[20] 张鸣,颜昌军.企业成本战略管理与持续发展相关性实证研究.会计研究.2005(7),12-18
[21] 胡玉明.高级成本管理会计.厦门:厦门大学出版社,2002,132-137
[22] Jack Shank & V.Govindarajan.Strategic Cost Management:The new tool for competitive advantage. Free Press.Auguest 1993.51-62
[23] 爱德华.战略成本管理.北京:人民邮电出版社,2005,5-18
[24] 王耕.战略成本管理在国有制造业企业中应用的探索——兼论作业成本法.会计研究,2000,(9),49-53
[25] 张育红.中国推行清洁生产的现状与对策研究.污染防治技术,2006,19(3):75-77.
[26] 贾莉莉.企业战略成本管理内涵与框架.会计之友,2006,(10):12-13
[27] 陈燕苹.基于价值链分析的战略成本管理.中国乡镇企业会计,2005,(3):21-24
[28] 赵晓菁,易薇,金威.向一流大步迈进. 中国食品与市场 , 2006,(8):10-12
[29] 苗乐.如何进行战略管理.北京:北京大学出版社,2003,176-180
[30] 卡特·佩特 . 哈伦·普拉特 . 企业必备的 9 项重生战略.北京:中国人民大学出版社,2005,160-169
[31] 朱庆华.工业生态设计.北京: 化学工业出版社,2004,4-25
[32] 李定安.成本管理研究.北京:经济科学出版社, 2002.185-243
[33] 李庆辉,彭立林.谈平衡计分卡在企业业绩评价中的作用.财会月刊(综合),2005,(12):39-40
[34] 许家林,孟凡利.环境会计.上海:上海财经大学出版社,2004,(2):28-50
[35] 费伟伟.循环经济:必由之路.人民日报,2002-06-17
[36] 彭海珍,任荣明.中小企业实施环境管理体系的激励因素和障碍.上海管理科学.2003,(1):31-33
[37] 袁晓娟,王成.某公司清洁生产效益分析.工业安全与环保.2006,(2):58-60
[38] 瞿永越,丁允.碳铵化肥清洁生产效益分析.环境科学与管理.2006,31(2):153-155
[39] 袁晓娟.印染行业清洁生产效益分析.污染防污技术.2004,17(3) :47-53
[40] 夏传勇,叶文虎.“可持续生产”与“清洁生产”内涵辨析.环境科学研究. 2007,(3):22-25
[41] 翁少佳,李定安.生命周期成本法的应用浅谈.财会月刊(综合).2005,(1):29-30
[42] 刘艳利,张宏文.基于平衡计分卡的战略绩效评估与管理.西北大学学报.2005,(5):15-17
[43] 冯巧根.管理会计应用与发展的典型案例研究—一种理论与实践综合的视角.北京:经济科学出版社,2002,239-295
[44] 王平心.管理会计应用与发展的典型案例研究——ABC/ABM 在中国典型企业的应用研究.北京:经济科学出版社,2002,119-153
[45] 弗雷德·R·戴维 ,战略管理.北京:经济科学出版社,2001,15-30
[46] 甘永生.21 世纪管理会计的发展模式——战略导向作业基础会计.会计之友.2003,(3)36-38
[47] 耿建新,焦若静. 上市公司环境会计信息披露.会计研究.2002,(1):23-27
[48] 刁志波.战略成本管理在企业中的运用.中国乡镇企业会计.2002,1,26-28
[49] 杨雪梅,唐艺.战略成本动因分析在战略成本管理中的应用.财会月刊.2003,(8):39-37
[50] 张陇,安立波.现行会计体系下战略成本管理业绩评价初探.市场周刊. 2004,7
[51] John K Shank. Strategic Cost Management:New Wine,or Just New Bottle?[J] Journal of Managementm Accounting Research,1989,33-36
[52] RobertL.Tichacek,PE.Effective Cost Management—Back to Basics.Cost Engineering Vol.48/No.3 MARCH 2006,22-25
[53] John K.Shank. Analysing technology investments—from NPV to Strategic Cost Management(SCM) Managementm Accounting Research,1996,36-39
[54] TAIEB HAFSI,H.E.C.Montreal The Field of Strategy:In Search of a Walking Stick European Management Journal Vol 23 2005,12-15
[55] Z.Jun Lin and Zengbiao Yu Responsibility cost control system in China:a case of management accounting application. Managementm Accounting Research,2002,13-16
[2] USEP( 联 合 国 环 境 署 ).Eco-design:A Promising Aproach to Sustainable Production and Comsumption [M].UNEP(Industry and Environment), 1997.15-24
[3] USEPA. Searching for the Profit in Pollution Prevention: Case Studies in the Corporate Evaluation of Environmental Opportunities, 1998.11-23
[4] 熊文强,郭孝菊.绿色环保与清洁生产概论.北京:化学工业出版社,2002.58-59
[5] 赵国浩.企业核心竞争力理论与实务.机械工业出版社.2005.190-191
[6] 刘思华.企业经济可持续发展论 .北京:中国环境科学出版社,2002.101-106
[7] 张凯,崔兆杰.清洁生产理论与方法.北京:科学出版社.2005.14-109
[8] 迈克尔·波特.竞争战略.北京:华夏出版社.2005.31-75
[9] 迈克尔·波特.竞争优势.北京:华夏出版社.2005.61-116
[10] Kenneth Simmonds, The Accounting Assessment of Competitive Position.European Journal of Marketing. Vol 20,No,1,986:16-31
[11] M.Bromwish. The Case for For Strategy Management Accounting:The Role of Accounting Information for Strategy in Competitive Markets. Accounting,Organization and Sciety, Vol 15,2001,21-23
[12] Jack Shank & V.Govindarajan.Strategic Cost Management and Value Chain.Joural of Cost Management.1992(7),12-18
[13] Tony Groundy,Beyond the Numbers Game .Management Accounting,1995,(3) 78-82
[14] Robin Cooper,Regine Slagmulder. Strategic Cost Management. Management Accounting,1998.45-56
[15] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理产生的社会经济背景和现实意义.四川会计.1999(5),3-6
[16] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理的出发点与应用.四川会计.1999(9),14-17
[17] 西南财经大学现代会计研究所《战略成本管理研究》课题组,战略成本管理基本框架.四川会计.1999(6),5-9
[18] 夏宽云.战略成本管理 .上海:立信会计出版社,2000,12-45
[19] 陈珂.企业战略成本管理研究..北京:中国财政经济出版社,2001,29-31
[20] 张鸣,颜昌军.企业成本战略管理与持续发展相关性实证研究.会计研究.2005(7),12-18
[21] 胡玉明.高级成本管理会计.厦门:厦门大学出版社,2002,132-137
[22] Jack Shank & V.Govindarajan.Strategic Cost Management:The new tool for competitive advantage. Free Press.Auguest 1993.51-62
[23] 爱德华.战略成本管理.北京:人民邮电出版社,2005,5-18
[24] 王耕.战略成本管理在国有制造业企业中应用的探索——兼论作业成本法.会计研究,2000,(9),49-53
[25] 张育红.中国推行清洁生产的现状与对策研究.污染防治技术,2006,19(3):75-77.
[26] 贾莉莉.企业战略成本管理内涵与框架.会计之友,2006,(10):12-13
[27] 陈燕苹.基于价值链分析的战略成本管理.中国乡镇企业会计,2005,(3):21-24
[28] 赵晓菁,易薇,金威.向一流大步迈进. 中国食品与市场 , 2006,(8):10-12
[29] 苗乐.如何进行战略管理.北京:北京大学出版社,2003,176-180
[30] 卡特·佩特 . 哈伦·普拉特 . 企业必备的 9 项重生战略.北京:中国人民大学出版社,2005,160-169
[31] 朱庆华.工业生态设计.北京: 化学工业出版社,2004,4-25
[32] 李定安.成本管理研究.北京:经济科学出版社, 2002.185-243
[33] 李庆辉,彭立林.谈平衡计分卡在企业业绩评价中的作用.财会月刊(综合),2005,(12):39-40
[34] 许家林,孟凡利.环境会计.上海:上海财经大学出版社,2004,(2):28-50
[35] 费伟伟.循环经济:必由之路.人民日报,2002-06-17
[36] 彭海珍,任荣明.中小企业实施环境管理体系的激励因素和障碍.上海管理科学.2003,(1):31-33
[37] 袁晓娟,王成.某公司清洁生产效益分析.工业安全与环保.2006,(2):58-60
[38] 瞿永越,丁允.碳铵化肥清洁生产效益分析.环境科学与管理.2006,31(2):153-155
[39] 袁晓娟.印染行业清洁生产效益分析.污染防污技术.2004,17(3) :47-53
[40] 夏传勇,叶文虎.“可持续生产”与“清洁生产”内涵辨析.环境科学研究. 2007,(3):22-25
[41] 翁少佳,李定安.生命周期成本法的应用浅谈.财会月刊(综合).2005,(1):29-30
[42] 刘艳利,张宏文.基于平衡计分卡的战略绩效评估与管理.西北大学学报.2005,(5):15-17
[43] 冯巧根.管理会计应用与发展的典型案例研究—一种理论与实践综合的视角.北京:经济科学出版社,2002,239-295
[44] 王平心.管理会计应用与发展的典型案例研究——ABC/ABM 在中国典型企业的应用研究.北京:经济科学出版社,2002,119-153
[45] 弗雷德·R·戴维 ,战略管理.北京:经济科学出版社,2001,15-30
[46] 甘永生.21 世纪管理会计的发展模式——战略导向作业基础会计.会计之友.2003,(3)36-38
[47] 耿建新,焦若静. 上市公司环境会计信息披露.会计研究.2002,(1):23-27
[48] 刁志波.战略成本管理在企业中的运用.中国乡镇企业会计.2002,1,26-28
[49] 杨雪梅,唐艺.战略成本动因分析在战略成本管理中的应用.财会月刊.2003,(8):39-37
[50] 张陇,安立波.现行会计体系下战略成本管理业绩评价初探.市场周刊. 2004,7
[51] John K Shank. Strategic Cost Management:New Wine,or Just New Bottle?[J] Journal of Managementm Accounting Research,1989,33-36
[52] RobertL.Tichacek,PE.Effective Cost Management—Back to Basics.Cost Engineering Vol.48/No.3 MARCH 2006,22-25
[53] John K.Shank. Analysing technology investments—from NPV to Strategic Cost Management(SCM) Managementm Accounting Research,1996,36-39
[54] TAIEB HAFSI,H.E.C.Montreal The Field of Strategy:In Search of a Walking Stick European Management Journal Vol 23 2005,12-15
[55] Z.Jun Lin and Zengbiao Yu Responsibility cost control system in China:a case of management accounting application. Managementm Accounting Research,2002,13-16