中国企业可持续发展成本战略研究
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摘要
企业可持续发展成本战略作为一种新型的成本管理模式,有助于降低企业资本性投资和费用成本；改善企业发展的质量,提高企业资源利用效率,增强企业可持续发展能力；突出绿色发展,提高人力资源效率等。因此,受到越来越多的企业关注,发展迅速。但是,企业可持续发展成本战略也是一把“双刃剑”。作为企业战略的一部分,一方面企业可持续发展成本战略的目标是促进企业朝着正确的方向发展,为企业和社会创造更多的财富,另一方面,资源的有限性、环境的重要性、人才的稀缺性、技术的创造性、社会和谐的必要性,决定了发展不是盲目的,发展应该是平衡稳定的,是要考虑代价的。因此,研究企业可持续发展成本战略及其实施具有重要的现实意义。
企业可持续发展成本战略,既是企业可持续理论发展的客观要求,又是促进我国企业成本管理领域健康、快速发展的必然要求。目前国内外对企业可持续发展成本战略研究关注不够,研究成果不多。进行企业可持续发展成本战略研究,对于提高企业成本管理水平、促进企业经济的持续发展、促进企业可持续发展成本战略研究领域的研究方法和研究手段以及为企业可持续发展成本战略研究与实践提供参考和借鉴等方面具有重要意义。本文结合可持续发展、成本战略管理、企业可持续发展等相关理论,运用文献研究法、实地调查法、案例分析法,阐述了企业可持续发展成本战略的必要性和可行性,分析了企业可持续发展成本战略方面存在的问题及主要制约因素,提出了企业实施可持续发展成本战略的主要对策；通过对我国企业可持续发展成本战略的研究,对可持续发展成本、企业可持续发展成本和企业可持续发展成本战略的内涵进行了较为明确的界定,分析了我国企业可持续发展成本战略的目标、实施和评价问题,具体包括：(1)针对企业可持续发展成本战略理论中存在的问题,提出企业可持续发展成本的内容界定,形成了企业可持续发展成本战略的基本原理,建立企业可持续发展成本战略的目标体系、实施体系和评价体系；(2)针对企业可持续发展成本战略实践中存在的问题,在研究企业可持续发展成本战略的必要性和可行性的基础上,树立可持续发展的企业成本战略观念,成立企业可持续发展成本战略管理委员会,重视和保障企业可持续发展成本战略的实施；(3)通过案例分析,进一步看到当前可持续发展成本战略在企业的应用现状,认识到企业实施可持续发展成本战略过程中的问题,以及未来企业实施可持续发展成本战略的启示。
本文主要内容由以下八章构成。第1章是导论。对本文的研究背景、研究目的、研究意义；国内外有关企业可持续发展成本战略基本理论的研究现状；研究内容、研究方法、技术路线进行阐述和说明。第2章是企业可持续发展成本战略的理论概述。本章探讨可持续发展成本相关概念,以及可持续发展理论、成本战略管理理论、企业可持续发展理论对我国企业可持续发展成本战略的影响和启示。第3章分析了我国企业实施可持续发展成本战略的必要性和可行性。本章从现代绿色市场、企业社会责任、社会科学发展角度探讨我国企业可持续发展成本战略的必要性,认为研究企业可持续发展成本战略是适应现代企业战略管理要求的需要；从可持续发展战略思路的合理性、组织结构保障的科学性、成本管理体系的先进性、战略评价基础的完善性等方面阐述了我国企业实施可持续发展成本战略的可行性。第4章探讨了我国企业实施可持续发展成本战略中的主要问题。本章结合企业可持续发展成本战略的理论体系,分析我国企业可持续发展成本战略存在的问题,包括战略布局失策、战略短期趋利明显、战略实施不力、战略效果不佳等问题。第5章是我国企业可持续发展成本战略的主要制约因素。其中主要包括我国企业缺乏对可持续发展成本战略的重视,我国企业制定的可持续发展成本战略的目标不明确以及我国企业实施的可持续发展成本战略不科学和我国企业缺乏对可持续发展成本战略的有效评价等。第6章是关于我国企业可持续发展成本战略的主要对策。针对当前我国可持续发展成本战略在实践中存在的缺陷和障碍,具体提出了解决方案,有助于可持续发展成本战略在我国更好的发展和创新。第7章是我国企业可持续发展成本战略的案例分析。根据前面章节的理论、问题、对策等内容的探讨,结合XJ啤酒公司的实际,对相关问题进行深入分析。第8章为总结与展望。本章主要对全文的主要内容及创新点进行系统性的总结,同时提出对后续研究的建议与展望。
As a new cost management mode, the enterprise cost strategy for sustainable development helps to reduce the cost of enterprise capital investments and expenses, improves the quality of enterprise development, raises enterprise resource efficiency, enhances the capacity for sustainable enterprise development, highlights green development, and improves human resources efficiency, etc. Therefore, it is concerned by more and more companies and develops rapidly. However, the enterprise cost strategy for sustainable development is a "double-edged sword." On the one hand, as part of the corporate strategy, the enterprise cost strategy for sustainable development aims to promote enterprise development in the right direction, so as to create more wealth for the enterprise and society. On the other hand, the limit of resources, the importance of the environment, the scarcity of talent, the creativity of technology, and the necessity for social harmony have determined the development should not be blind, but should be balanced and stable, and should consider the cost. Therefore, there is important practical significance in the research of the enterprise cost strategy for sustainable development and its implementation.
The enterprise cost strategy for sustainable development is not only the objective requirement of the enterprise sustainable development, but also the necessary requirement of promoting the healthy and rapid development of the cost management of China's enterprise. Currently, the enterprise cost strategy for sustainable development does not catch enough research attention from the domestic and foreign, and there is little research findings. There is important significance in the research of the enterprise cost strategy for sustainable development, which can improve the enterprise cost management, promote the sustained enterprise economic development, improve the research methods and the research tools of the enterprise cost strategy for sustainable development, and provide reference for the research and the practice of the enterprise cost strategy for sustainable development. Combined with the related theories such as sustainable development, strategic cost management, sustainable development of enterprises and so on, using the methods of literature research, field survey and case analysis, this article has expatiated the necessity and the feasibility of the enterprise cost strategy for sustainable development. It has analyzed the problems and the major constraints of the enterprise cost strategy for sustainable development. And it has proposed the main measures to implement the enterprise cost strategy for sustainable development. Through the research of China's enterprise cost strategy for sustainable development, this article has clearly defined the meanings of the cost for sustainable development, the cost for enterprise sustainable development and the enterprise cost strategy for sustainable development. And it has analyzed the objectives, implementation and evaluation problems of China's enterprise cost strategy for sustainable development. These include:(1) Aiming at the problems in the theory of the enterprise cost strategy for sustainable development, this article has clearly defined the meanings of the enterprise cost strategy for sustainable development. It has formed the basic principles of the enterprise cost strategy for sustainable development. And it has established the objective system, implementation system and evaluation system of the enterprise cost strategy for sustainable development.(2) Aiming at the problems in the practice of the enterprise cost strategy for sustainable development, based on the research of the necessity and the feasibility of the enterprise cost strategy for sustainable development, this article has established the concept of the enterprise cost strategy for sustainable development. And it suggests enterprises establish the management commission of the enterprise cost strategy for sustainable development, emphasize and protect the implementation of the enterprise cost strategy for sustainable development.(3) Through the case analysis, we can further see the current application status of the enterprise cost strategy for sustainable development. We can recognize the problems in the implementation of the enterprise cost strategy for sustainable development, as well as the inspiration of the future enterprise cost strategy for sustainable development.
This article mainly consists of the following eight chapters. Chapter1is the introduction, which expatiates and explains the background, purpose and significance of this article, the current research status of the basic theory of the enterprise cost strategy for sustainable development from the domestic and foreign, the research content, research method and technical route. Chapter2is the theory summarize of the enterprise cost strategy for sustainable development, which discusses the related concepts of the cost for sustainable development, as well as the effect and inspiration of the theories of sustainable development, strategic cost management and sustainable development of enterprises towards China's enterprise cost strategy for sustainable development. Chapter3has analyzed the necessity and feasibility of the implementation of China's enterprise cost strategy for sustainable development. This chapter has discussed the necessity of China's enterprise cost strategy for sustainable development from the perspective of modern green market, corporate social responsibility and social science development, and it suggests the analysis of the enterprise cost strategy for sustainable development meets the needs of modern enterprise strategic management. It has expatiated the feasibility of China's enterprise cost strategy for sustainable development from the aspects of the rationality of sustainable development strategic route, the science of organizational structure protection, the advantage of cost management system and the integrity of strategic evaluation basis, etc. Chapter4has discussed the main problems in the implementation of China's enterprise cost strategy for sustainable development. Combined with the theory system of the enterprise cost strategy for sustainable development, this chapter has analyzed the problems in China's enterprise cost strategy for sustainable development, which include the misstep of strategic layout, the significance of strategic short-term benefits, the poor implementation of strategy and strategy ineffective, etc. Chapter5is about the main constraints of China's enterprise cost strategy for sustainable development, which mainly includes China's enterprises lacking attention to cost strategy for sustainable development, the objective ambiguity and lack of science of China's enterprise cost strategy for sustainable development, and the lack of effective evaluation of China's enterprise cost strategy for sustainable development. Chapter6is about the main measures of China's enterprise cost strategy for sustainable development. Aiming at the defects and obstacles in practice of China's current enterprise cost strategy for sustainable development, this chapter proposes specific solutions to help the better development and innovation of China's current enterprise cost strategy for sustainable development. Chapter7is the case analysis of China's current enterprise cost strategy for sustainable development. Based on the discussion of the theories, problems, and measures and so on from former chapters, combined with the case of XJ Beer Corporation, this chapter has deeply analyzed related problems. Chapter8is about the summary and outlook. This chapter has mainly systematically summarized the main contact and innovations, and it has proposed suggestions and outlooks to the follow-up research.
企业可持续发展成本战略,既是企业可持续理论发展的客观要求,又是促进我国企业成本管理领域健康、快速发展的必然要求。目前国内外对企业可持续发展成本战略研究关注不够,研究成果不多。进行企业可持续发展成本战略研究,对于提高企业成本管理水平、促进企业经济的持续发展、促进企业可持续发展成本战略研究领域的研究方法和研究手段以及为企业可持续发展成本战略研究与实践提供参考和借鉴等方面具有重要意义。本文结合可持续发展、成本战略管理、企业可持续发展等相关理论,运用文献研究法、实地调查法、案例分析法,阐述了企业可持续发展成本战略的必要性和可行性,分析了企业可持续发展成本战略方面存在的问题及主要制约因素,提出了企业实施可持续发展成本战略的主要对策；通过对我国企业可持续发展成本战略的研究,对可持续发展成本、企业可持续发展成本和企业可持续发展成本战略的内涵进行了较为明确的界定,分析了我国企业可持续发展成本战略的目标、实施和评价问题,具体包括：(1)针对企业可持续发展成本战略理论中存在的问题,提出企业可持续发展成本的内容界定,形成了企业可持续发展成本战略的基本原理,建立企业可持续发展成本战略的目标体系、实施体系和评价体系；(2)针对企业可持续发展成本战略实践中存在的问题,在研究企业可持续发展成本战略的必要性和可行性的基础上,树立可持续发展的企业成本战略观念,成立企业可持续发展成本战略管理委员会,重视和保障企业可持续发展成本战略的实施；(3)通过案例分析,进一步看到当前可持续发展成本战略在企业的应用现状,认识到企业实施可持续发展成本战略过程中的问题,以及未来企业实施可持续发展成本战略的启示。
本文主要内容由以下八章构成。第1章是导论。对本文的研究背景、研究目的、研究意义；国内外有关企业可持续发展成本战略基本理论的研究现状；研究内容、研究方法、技术路线进行阐述和说明。第2章是企业可持续发展成本战略的理论概述。本章探讨可持续发展成本相关概念,以及可持续发展理论、成本战略管理理论、企业可持续发展理论对我国企业可持续发展成本战略的影响和启示。第3章分析了我国企业实施可持续发展成本战略的必要性和可行性。本章从现代绿色市场、企业社会责任、社会科学发展角度探讨我国企业可持续发展成本战略的必要性,认为研究企业可持续发展成本战略是适应现代企业战略管理要求的需要；从可持续发展战略思路的合理性、组织结构保障的科学性、成本管理体系的先进性、战略评价基础的完善性等方面阐述了我国企业实施可持续发展成本战略的可行性。第4章探讨了我国企业实施可持续发展成本战略中的主要问题。本章结合企业可持续发展成本战略的理论体系,分析我国企业可持续发展成本战略存在的问题,包括战略布局失策、战略短期趋利明显、战略实施不力、战略效果不佳等问题。第5章是我国企业可持续发展成本战略的主要制约因素。其中主要包括我国企业缺乏对可持续发展成本战略的重视,我国企业制定的可持续发展成本战略的目标不明确以及我国企业实施的可持续发展成本战略不科学和我国企业缺乏对可持续发展成本战略的有效评价等。第6章是关于我国企业可持续发展成本战略的主要对策。针对当前我国可持续发展成本战略在实践中存在的缺陷和障碍,具体提出了解决方案,有助于可持续发展成本战略在我国更好的发展和创新。第7章是我国企业可持续发展成本战略的案例分析。根据前面章节的理论、问题、对策等内容的探讨,结合XJ啤酒公司的实际,对相关问题进行深入分析。第8章为总结与展望。本章主要对全文的主要内容及创新点进行系统性的总结,同时提出对后续研究的建议与展望。
As a new cost management mode, the enterprise cost strategy for sustainable development helps to reduce the cost of enterprise capital investments and expenses, improves the quality of enterprise development, raises enterprise resource efficiency, enhances the capacity for sustainable enterprise development, highlights green development, and improves human resources efficiency, etc. Therefore, it is concerned by more and more companies and develops rapidly. However, the enterprise cost strategy for sustainable development is a "double-edged sword." On the one hand, as part of the corporate strategy, the enterprise cost strategy for sustainable development aims to promote enterprise development in the right direction, so as to create more wealth for the enterprise and society. On the other hand, the limit of resources, the importance of the environment, the scarcity of talent, the creativity of technology, and the necessity for social harmony have determined the development should not be blind, but should be balanced and stable, and should consider the cost. Therefore, there is important practical significance in the research of the enterprise cost strategy for sustainable development and its implementation.
The enterprise cost strategy for sustainable development is not only the objective requirement of the enterprise sustainable development, but also the necessary requirement of promoting the healthy and rapid development of the cost management of China's enterprise. Currently, the enterprise cost strategy for sustainable development does not catch enough research attention from the domestic and foreign, and there is little research findings. There is important significance in the research of the enterprise cost strategy for sustainable development, which can improve the enterprise cost management, promote the sustained enterprise economic development, improve the research methods and the research tools of the enterprise cost strategy for sustainable development, and provide reference for the research and the practice of the enterprise cost strategy for sustainable development. Combined with the related theories such as sustainable development, strategic cost management, sustainable development of enterprises and so on, using the methods of literature research, field survey and case analysis, this article has expatiated the necessity and the feasibility of the enterprise cost strategy for sustainable development. It has analyzed the problems and the major constraints of the enterprise cost strategy for sustainable development. And it has proposed the main measures to implement the enterprise cost strategy for sustainable development. Through the research of China's enterprise cost strategy for sustainable development, this article has clearly defined the meanings of the cost for sustainable development, the cost for enterprise sustainable development and the enterprise cost strategy for sustainable development. And it has analyzed the objectives, implementation and evaluation problems of China's enterprise cost strategy for sustainable development. These include:(1) Aiming at the problems in the theory of the enterprise cost strategy for sustainable development, this article has clearly defined the meanings of the enterprise cost strategy for sustainable development. It has formed the basic principles of the enterprise cost strategy for sustainable development. And it has established the objective system, implementation system and evaluation system of the enterprise cost strategy for sustainable development.(2) Aiming at the problems in the practice of the enterprise cost strategy for sustainable development, based on the research of the necessity and the feasibility of the enterprise cost strategy for sustainable development, this article has established the concept of the enterprise cost strategy for sustainable development. And it suggests enterprises establish the management commission of the enterprise cost strategy for sustainable development, emphasize and protect the implementation of the enterprise cost strategy for sustainable development.(3) Through the case analysis, we can further see the current application status of the enterprise cost strategy for sustainable development. We can recognize the problems in the implementation of the enterprise cost strategy for sustainable development, as well as the inspiration of the future enterprise cost strategy for sustainable development.
This article mainly consists of the following eight chapters. Chapter1is the introduction, which expatiates and explains the background, purpose and significance of this article, the current research status of the basic theory of the enterprise cost strategy for sustainable development from the domestic and foreign, the research content, research method and technical route. Chapter2is the theory summarize of the enterprise cost strategy for sustainable development, which discusses the related concepts of the cost for sustainable development, as well as the effect and inspiration of the theories of sustainable development, strategic cost management and sustainable development of enterprises towards China's enterprise cost strategy for sustainable development. Chapter3has analyzed the necessity and feasibility of the implementation of China's enterprise cost strategy for sustainable development. This chapter has discussed the necessity of China's enterprise cost strategy for sustainable development from the perspective of modern green market, corporate social responsibility and social science development, and it suggests the analysis of the enterprise cost strategy for sustainable development meets the needs of modern enterprise strategic management. It has expatiated the feasibility of China's enterprise cost strategy for sustainable development from the aspects of the rationality of sustainable development strategic route, the science of organizational structure protection, the advantage of cost management system and the integrity of strategic evaluation basis, etc. Chapter4has discussed the main problems in the implementation of China's enterprise cost strategy for sustainable development. Combined with the theory system of the enterprise cost strategy for sustainable development, this chapter has analyzed the problems in China's enterprise cost strategy for sustainable development, which include the misstep of strategic layout, the significance of strategic short-term benefits, the poor implementation of strategy and strategy ineffective, etc. Chapter5is about the main constraints of China's enterprise cost strategy for sustainable development, which mainly includes China's enterprises lacking attention to cost strategy for sustainable development, the objective ambiguity and lack of science of China's enterprise cost strategy for sustainable development, and the lack of effective evaluation of China's enterprise cost strategy for sustainable development. Chapter6is about the main measures of China's enterprise cost strategy for sustainable development. Aiming at the defects and obstacles in practice of China's current enterprise cost strategy for sustainable development, this chapter proposes specific solutions to help the better development and innovation of China's current enterprise cost strategy for sustainable development. Chapter7is the case analysis of China's current enterprise cost strategy for sustainable development. Based on the discussion of the theories, problems, and measures and so on from former chapters, combined with the case of XJ Beer Corporation, this chapter has deeply analyzed related problems. Chapter8is about the summary and outlook. This chapter has mainly systematically summarized the main contact and innovations, and it has proposed suggestions and outlooks to the follow-up research.
引文
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