摘要
改革开放后30年的发展,中国经济驶入了一条持续高速发展的快车道。随着全球经济一体化的推进,新兴电子技术的出现和迅猛发展,中国企业面临着全新的机遇和挑战。企业想要在这种环境中生存、发展,不能只是依赖当前环境和商业状况,而更依赖于企业未来的可持续性发展,制定企业战略,从而获得竞争优势。
成本降低对企业的可持续发展和竞争力有至关重要的影响。在新的管理环境下,传统的成本管理方法未能使战略思想完全融入成本管理模式,也未能为成本管理战略指导提供有效的服务,最终由于产品成本信息失真而导致战略决策的失败。从战略的角度去观察企业成本构成,分析成本结构,实施成本的监督是现代企业成本管理中的关键部分。在目前的经济环境下,客户对产品质量和服务的需求不断提高,使得企业更需要在成本上多下功夫。此外,2008年金融危机使企业风险意识得到加深,所以风险、质量、服务管理思想是战略成本管理必不可少的理论基础。战略成本管理的应用将会使我们的国家在成本管理的方面发生根本性的转折。战略管理的核心是企业的竞争力垄断,在战略管理下,企业通过创新,占得市场先机,获得企业超额利润。在被其他企业复制的过程中,已经获得了市场份额,得到了行业和客户的认可。被复制后,其他企业往往只能通过价格竞争抢夺市场份额。这时企业已经在此项目上获得了很好的回报,并可以把这回报转化成其他创新项目的投资。以此良性循环。由此可以看出,所谓的战略管理,是企业的生产经营活动的总体管理,是企业制定和实施管理决策的一系列战略行动,它是企业经营战略和日常管理的统一,是一个连续动态的决策过程。战略成本管理是成本管理和战略管理二者结合的产物,是传统成本管理为适应不断变化的环境而做出的改变。战略成本管理同时从企业的各个角度综合分析问题,具有客观性,可持续性和远瞻性,是一种十分科学有效率的企业管理方法。在发达国家,企业战略成本发展的比较成熟,在实际企业中得到了大量的应用。这种应用不光使企业得到了长足的发展,产生了高额的利润,还促进了国家经济的健康发展。因为从战略角度做出的决策大都是具有深远意义,是绿色的,而非短视的。相比之下,在中国,成本管理还没有引起足够的认识和重视,管理理论和实际应用明显滞后于社会经济的发展。在当前的经济全球化的背景下,中国的发展和世界的发展一起进行。中国就必须结合自身国情,借鉴发达国家的先进理念和成功经验,以顺应世界的经济发展潮流。
随着时代的发展,社会经济环境的变化,实施战略成本管理是必然趋势,但过程也必然很复杂。因此,现代企业应以市场为导向,进一步研究战略成本管理理论,制定出适应的自己企业战略成本管理的计划、真正发挥战略成本效益。因此,本文以成本管理中的环境变化为研究的逻辑起点,采用理论问题讨论和案例分析相结合的方法,以一家汽车公司为例,分析了我国企业情况,并用战略成本管理的理论进行了阐述。本文采用规范研究方法,理论与实际相结合。主要通过案例和数据,以理论做铺垫,联系实际案例。第一部分,主要介绍论文的研究背景、研究目的研究思路及主要贡献。第二部分,介绍战略成本产生的含义,特点和模式并综述战略成本管理相关理论。第三部分是本文的重点部分,分析了Z集团公司对战略成本管理的具体应用。第四部分,我国战略成本管理应用的问题及对策。最后一部分是第五部分,提出我国战略成本管理应用的展望。
历经近一年时间,参阅了相关文献资料,本人完成了写作。本文主要贡献如下：第一,本文通过对战略成本管理的基本概念及框架详细介绍并进一步分析出企业建立战略成本管理机制所应具备的条件,为管理者如何在企业实施战略成本管理提供了详细的理论依据。第二,本文通过战略成本管理在A,B,C这三家公司实际应用分析,折射出了我国部分企业在实际应用中出现的问题,并采用理论结合实际的方式总结出了几点解决问题的方法,为能够更好更完善的在我国企业中建立正确的适合我国国情战略成本管理机制提出了理论的意见和建议。第三,本文通过对战略成本定义的介绍,内涵及特点的描述,三种分析方法的讲解和基本框架和成本管理的一般步骤解释。区别了传统战略成本管理和现代成本管理,体现出了现代成本管理的优势,为战略成本管理在企业中的应用提供了思考。
由于本人专业理论水平有所局限,查找资料有限,以致本文一些内容研究不够深入,思维不够严密,不当之处在所难免,本文仅希望能够为国内企业的战略成本管理提供一点的借鉴。
sustained and rapid development of the fast lane. Along with the global economy integration advancement, emerging electronic technology to emerge and rapid development, China's enterprises are faced with new challenges and opportunities. Enterprise wants to in this kind of environment survival, development, not only depend on the current environment and business conditions, and more dependent on enterprise future sustainable development, making enterprise strategy, thus gain a competitive advantage.
Cost reduction for the sustainable development of the enterprises and competitiveness have very important influence. In the new management environment, the traditional cost management approach fails to make strategic thought completely melt into the managerial mode of the cost, and fails to cost management strategic guiding provide effective services and finally because the product cost information distortion caused by the failure of strategic decision. From a strategic perspective enterprise cost structure, cost analysis structure, the cost of supervision is a modern enterprise cost management of the key elements. In the present economic environment, customer to product quality and service requirement enhances unceasingly, makes the enterprise need more on cost much effort. In addition,2008 financial crisis make the enterprise risk awareness increased, so the risk, quality, service management thoughts is the strategic cost management necessary theoretical basis. The application of strategic cost management will make our country in the cost management aspects radically twist. Strategy management is the core competitiveness of the enterprises monopoly, in strategy management, enterprise through innovation, for market opportunities, and get enterprise excess profit. By other enterprise replication in the process, has won the market share, and getting the industry and the customer approval. Be copied, other enterprise often only through price competition rob market share. The venture has on this item received good return, and can bring this return into other innovation projects investment. This virtuous cycle. Can see from this, so-called strategic management, is the enterprise production and operation activities of the overall management, is the enterprise formulated and implemented a series of strategic management decisions action, it is the enterprise manages strategic and daily management of the unity, is a continuous dynamic of the decision-making process. The strategic cost management is cost management and strategic management combination of product, is the traditional cost management in order to adapt to the constantly changing environment and make changes. At the same time from the enterprise strategic cost management all the angles of comprehensive analysis problem, an objectivity, sustainability and foresight tells us sex, is a kind of very scientific efficient management methods. In developed countries, the development of enterprise strategy cost more mature, in actual enterprise got a large number of applications. This application not only make the enterprise got rapid progress, produce high yields, but also promote the healthy development of the national economy. Because from the Angle of strategy decisions are mostly is of far-reaching significance, is green, rather than shortsighted. By contrast, in China, cost management hasn't cause enough understanding and attention, management theory and practical application is slower than the development of social economy. In the current economy under the background of globalization, China's development and the development of the world together. China must according to its own national conditions, the developed countries for reference of the advanced idea and successful experience in order to conform to the world economy development trend.
With the development of The Times and social economic environment changes, implementing the strategic cost management is the inexorable trend, but process must also be very complicated. Therefore, the modern enterprise should be market-oriented, further research strategic cost management theory, formulate adaptive enterprise strategy cost oneself management plan, display truly strategic cost effectiveness. Therefore, this article takes the cost management of environmental change is the logical starting point for study, the theoretical discussion and case analysis combination of methods, in the case of an automotive company in China is analyzed, and the enterprises, and the theory of strategic cost management is discussed in this paper. This paper adopts normative research method, integrating theory with practice. Mainly through case and data, with theoretical groundwork, contact the actual cases. The first part, the paper mainly introduces the research background, research objective research thought and main contribution. The second part is introduced, and the strategic cost produce meaning, characteristic and mode and summarized the strategic cost management related theory. The third part is a key part of this paper, analyzes the Z'group company in strategic cost management specific application. The fourth part, China's strategic cost management application problems and countermeasures. Last part is the fifth part, puts forward the strategic cost management application prospect.
After nearly a year time, refer to the relevant documents, I finished writing. This paper mainly contribution as follows:first, this article through to the strategic cost management of the basic concepts and frame detailed introduction and further analyzes the enterprises to establish strategic cost management mechanism should conditions, and for how managers in the enterprise implements the strategic cost management provides detailed theoretical basis. Second, the paper through strategic cost management in A, B, C the three companies actual application analysis, reflected in part of enterprise in the problems in practical application, and USES the theory combined with practical way of summarize several methods to solve the problems, for better able to more perfect in Chinese enterprises in establishing the correct suitable for China's national conditions strategic cost management mechanism proposed the theoretical comments and Suggestions. Third, this article through to the strategic cost definition of introduction, connotation and characteristics of description and explanation of the three methods of analysis and the basic framework and cost management of the ship loaders explanation. Difference between the traditional strategic cost management and modern cost management, reflects the modern cost management superiority, for the strategic cost management in enterprise's application to provide thinking.
Because my major theoretical level somewhat limited, the search limited data, so that this paper some content research insufficiently thinking are not rigorous, improper in which unavoidably, this article only hoped to domestic enterprise strategic cost management provide some reference.
引文
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