畢業(yè)論文附錄3

1、appendixmodern enterprise strategic cost managementcost management is a gold mine, there is a huge potential. as the business environment of dramatic change, strategic management has been raised to an increasingly important position. strategic cost management to perfect the modern cost management sy

2、stem, provides a new idea and method for cost management, compared with the traditional cost management has a strong advantage.a, the connotation and features of strategic cost management (a) the meaning of strategic cost management strategic cost management refers to management accounting personnel

3、 to provide enterprise itself and competitors analysis data, formation and evaluation of enterprise strategy, help managers to create competitive advantage, to achieve the enterprise to adapt to changes in external environment for the purpose of effectively. it is on the basis of the traditional cos

4、t management system, developed in accordance with the requirements of the strategic management and the new cost management system. due to the different national, regional, cultural background, economic development level is different, the connotation of the strategic cost management of expression are

5、 also different, but its essence is to cost management accounting information throughout the cycle, strategic management through the analysis of the strategic cost information provided, and the use of, help enterprise formation and evaluation of enterprise strategy management, promote enterprise com

6、petitive advantage and sustained cost reduction of the establishment of the environment, so as to achieve the purpose of effectively to adapt to the enterprise external environment change. strategic cost management is put forward based on the need of strategic management, it is the theory and method

7、 system of match the strategic management theory and method system. when enterprise management along with the change of competitive environment into the new stage of strategic management, the traditional cost management should also to strategic cost management, cost management in the strategic manag

8、ement of the vast space, from a strategic height of enterprise and its affiliated enterprise cost behavior and cost structure is analyzed, as a strategic management services. the first task of strategic cost management is focus on cost strategy space, process, performance, through the overall unders

9、tanding of the enterprise cost structure and cost behavior, control, and improve, to seek long-term competitive advantage. it can be said that the core of strategic cost management is cost advantage. (2) the characteristics of strategic cost management adapt to the change of competitive environment

10、and the need of strategic management and development of strategic cost management, mainly has the following several aspects.1. the long-term strategic cost management based on the management of the enterprise long-term development strategy, it is based on enterprise long-term strategic target, is to

11、 achieve long-term, sustained competitive advantage and implementation. so, the strategic cost management over the boundaries of an accounting period, analyzing the change of the competitive position for a long period, to get a competitive advantage over a long period of time, and with the change of

12、 the enterprise long-term development strategy.2. the extensionality strategic cost management will be more attention to in the external environment of the business will cost management epitaxial extension forward to purchasing, research and development and design, backward must also consider after-

13、sales service link, the enterprise cost management in the whole market environment, the comprehensive study, through the correct analysis and judgment enterprise environment, according to the characteristics of the enterprise itself to determine and implement the appropriate management strategies.3.

14、 the overall strategic cost management is a comprehensive cost management mode. it needs to conduct a comprehensive analysis of the value chain of enterprise management activities, not only pay attention to product production stage, but also on other stages in the product life cycle; at the same tim

15、e, it also will included in the cost of supplier and customer management vision, do one to do duty, do all in its power, use.4. the dynamic strategic cost management in the service of the enterprise competition strategy, takes the enterprise life cycle stage of change. because of different growth st

16、age of enterprise, its cost management must have difference, need to make strategic adjustment according to the internal and external environment changes, so cost management work must also want to make a corresponding change, that maintain the dynamic change characteristics. b, the function and meth

17、od of implementing strategic cost management (a) the role of implementing strategic cost management1. help to break through the traditional cost management concept traditional cost management concept just pay attention to reduce the amount of cost, ignored and the combination of the overall business

18、 objectives. strategic cost management requires managers to renew the idea, through improve the utilization rate of resources, on the premise of minimizing cost, get as far as possible much use value, make the limited economic resources get reasonable development and utilization of fully; and requir

19、e managers to cost management work in the service business as a whole, serve the enterprise overall strategy development, service for the operator.2. help to maintain long-term competitive advantagestrategic cost management from the height of the enterprise development strategy to realize the cost o

20、f the enterprise management control decision-making, it will be from the beginning of strategy implementation into strategic planning the cost control, cost control from the source, and achieve low cost, high efficiency operation, enterprise always maintain competitive advantage.3. help the enterpri

21、se to adapt to the change of external environmentstrategic cost management pays attention to the study of the external environment of the enterprise, attaches great importance to grasp the competitors information (including all cost information), so that enterprises can move to adapt to changes in t

22、he environment, take effective measures to minimize adverse environmental impact on the enterprise, to achieve the strategic target of enterprise management and development. c, the way of modern enterprise implementation of strategic cost management in recent years, in the day of developed countries

23、 such as britain and america, the strategic cost management has become the enterprises to strengthen cost management, effective management model of competitive advantage. however, the use of strategic cost management of enterprises of our country is relatively less. our country enterprise also need

24、to further improve in the following respects.(a) recognize the strategic cost management conceptfrom the enterprise management to the grass-roots staff to realize the importance of strategic cost management, it is the precondition for the implementation of strategic cost management. enterprises to a

25、dopt the appropriate methods and approaches, especially for the enterprise personnel management administrator training strategy cost management idea, let them understand accept more motivation theory of the system management concept of concept, cost and so on new ideas, really realize the necessity

26、of strategic cost management and superiority, and actively participate in the implementation, so as to make the strategic cost management is widely used in practice.(2)tht introduction of advanced information technologyinformation technology on the one hand, the strategic cost management method usin

27、g more fully, more effective, such as due to the use of information technology, can make the value chain analysis of the relationship between the various activities of the breakthrough the limit of geographical information, personnel, and fully dig and use; on the other hand, only use advanced infor

28、mation technology to the large amount of information needed for the strategic cost management in the analysis and processing at any time. in addition, the enterprises should complying with the trend of organization flattening, pay attention to communication and cooperation, and on the basis of effec

29、tive incentive mechanism for the learning organization design, form a dynamic project team, to involve all departments and personnel of strategic cost management to coordinate and effectively. (3) perfect the information technology support system of strategic cost management strategic cost managemen

30、t need information is different from the current financial accounting and the management of the existing accounting information. strategic cost management is broad, the amount of information needed is larger, and they need anytime analysis processing, which requires the enterprise must rely on advan

31、ced science and technology information, establish beyond the scope of enterprise accounting information system. in the strategic cost management, the enterprise must expand information sources, using advanced information technology, through the efficient computer management system and international

32、internet timely and accurately collect information about looking for a supplier of strategic cost management, customer and peer enterprises demand information, resources, information, etc.strategic cost management thought connotation is rich, with the development of times and the change of social ec

33、onomic environment, the implementation of strategic cost management is the inevitable trend, is also a complicated work. therefore, modern enterprise should be guided by market demand, further study of strategic cost management system, suitable for the enterprise strategic cost management implementa

34、tion plan, the real play to the effectiveness of strategic cost management.附錄現(xiàn)代企業(yè)戰(zhàn)略成本管理的探討成本管理是一座金礦，蘊藏著巨大的潛力。隨著企業(yè)經(jīng)營環(huán)境的急劇變化，戰(zhàn)略管理已經(jīng)被提高到日益重要的地位。戰(zhàn)略成本管理完善了現(xiàn)代成本管理的體系，為成本管理提供了新的思路與方法，相比傳統(tǒng)成本管理具有很強的優(yōu)越性。一、戰(zhàn)略成本管理的內(nèi)涵和特點（一）戰(zhàn)略成本管理的涵義戰(zhàn)略成本管理是指管理會計人員提供企業(yè)本身及競爭對手的分析資料，幫助管理者形成和評價企業(yè)戰(zhàn)略，從而創(chuàng)造競爭優(yōu)勢，以達到企業(yè)有效地適應(yīng)外部環(huán)境持續(xù)變化的目的。它是在傳

35、統(tǒng)成本管理系統(tǒng)的基礎(chǔ)上，按照戰(zhàn)略管理的要求而發(fā)展起來的新的成本管理系統(tǒng)。由于不同國家、地區(qū)的文化背景不同，經(jīng)濟發(fā)展程度不一樣，對戰(zhàn)略成本管理內(nèi)涵的表述也不盡相同，但其實質(zhì)都是將成本管理會計信息貫穿于戰(zhàn)略管理循環(huán)，通過戰(zhàn)略性成本信息的提供、分析和利用，幫助企業(yè)管理者形成和評價企業(yè)戰(zhàn)略，促進企業(yè)競爭優(yōu)勢的形成和成本持續(xù)降低環(huán)境的建立，從而達到有效地適應(yīng)企業(yè)外部環(huán)境變化的目的。戰(zhàn)略成本管理的提出是基于戰(zhàn)略管理的需要，它的理論與方法體系是與戰(zhàn)略管理的理論與方法體系相匹配的。當企業(yè)管理伴隨競爭環(huán)境的變化進入戰(zhàn)略管理新階段，傳統(tǒng)的成本管理也應(yīng)該向戰(zhàn)略成本管理轉(zhuǎn)變，將成本管理置于戰(zhàn)略管理的廣闊空間，從戰(zhàn)略高

36、度對企業(yè)及其關(guān)聯(lián)企業(yè)的成本行為和成本結(jié)構(gòu)進行分析，為戰(zhàn)略管理服務(wù)。戰(zhàn)略成本管理的首要任務(wù)就是關(guān)注成本戰(zhàn)略空間、過程、業(yè)績，通過對企業(yè)成本結(jié)構(gòu)、成本行為的全面了解、控制與改善，尋求長久的競爭優(yōu)勢。可以說，戰(zhàn)略成本管理的核心是成本優(yōu)勢。（二）戰(zhàn)略成本管理的特點適應(yīng)競爭環(huán)境的變化和戰(zhàn)略管理的需要而發(fā)展起來的戰(zhàn)略成本管理，主要有以下幾方面特征。1.長期性戰(zhàn)略成本管理以企業(yè)長期發(fā)展戰(zhàn)略作為管理基礎(chǔ)，它立足于企業(yè)長遠的戰(zhàn)略目標，是為取得長期、持久的競爭優(yōu)勢而實施的。所以，戰(zhàn)略成本管理超過了一個會計期間的界限，分析了較長時期競爭地位的變化，爭取到較長時期的競爭優(yōu)勢，并隨著企業(yè)長期發(fā)展戰(zhàn)略的改變而改變。2.外

37、延性戰(zhàn)略成本管理將注意力更多地投向于企業(yè)的外部環(huán)境，將成本管理外延向前延伸到采購環(huán)節(jié)，乃至研究開發(fā)與設(shè)計環(huán)節(jié)，向后還必須考慮售后服務(wù)環(huán)節(jié)，把企業(yè)成本管理納入整個市場環(huán)境中予以全面考察，通過正確分析和判斷企業(yè)所處的環(huán)境，根據(jù)企業(yè)自身的特點確定和實施正確適當?shù)墓芾響?zhàn)略。3.全局性戰(zhàn)略成本管理是全方位的成本管理方式。它需要對企業(yè)經(jīng)營活動進行全面的價值鏈分析，不僅注重產(chǎn)品生產(chǎn)階段，同時也關(guān)注產(chǎn)品生命周期中的其他階段；同時，它也將供應(yīng)商、顧客方面的成本納入管理視野，做到人盡其責、物盡其力、才盡其用。4.動態(tài)性戰(zhàn)略成本管理服務(wù)于企業(yè)競爭戰(zhàn)略，重視企業(yè)生命周期的階段變化。由于不同成長階段的企業(yè)，其成本管理必

38、然有差異，需要根據(jù)內(nèi)外環(huán)境變化作出戰(zhàn)略調(diào)整，那么成本管理工作必然也要作出相應(yīng)改變，即保持了動態(tài)變化特征。二、實施戰(zhàn)略成本管理的作用和方法（一）實施戰(zhàn)略成本管理的作用1.有助于突破傳統(tǒng)成本管理理念傳統(tǒng)的成本管理觀念只是一味重視降低成本費用的數(shù)額，忽略了和企業(yè)整體經(jīng)營目標的結(jié)合。戰(zhàn)略成本管理要求管理者更新觀念，通過提高資源的利用率，在成本最小化的前提下，獲得盡可能多的使用價值，使有限的經(jīng)濟資源得到合理充分的開發(fā)和利用；而且要求管理者要將成本管理工作服務(wù)于企業(yè)經(jīng)營的整體，服務(wù)于企業(yè)整體戰(zhàn)略發(fā)展，為經(jīng)營者服務(wù)。2.有助于企業(yè)保持長期競爭優(yōu)勢戰(zhàn)略成本管理是從企業(yè)發(fā)展戰(zhàn)略的高度去認識企業(yè)的成本管理控制決策

39、，它從戰(zhàn)略實施的開始就將成本控制納入到戰(zhàn)略規(guī)劃之中，從源頭上控制成本的發(fā)生，最終實現(xiàn)低成本、高效率的運營，始終保持企業(yè)的競爭優(yōu)勢。3.有助于企業(yè)適應(yīng)外部環(huán)境的變化戰(zhàn)略成本管理十分注重對企業(yè)外部環(huán)境的研究，重視掌握競爭對手（包括成本信息）的一切信息，從而使企業(yè)可以能動地適應(yīng)環(huán)境的變化，采取有力措施以盡量減少不利環(huán)境對企業(yè)的影響，努力實現(xiàn)企業(yè)經(jīng)營和發(fā)展的戰(zhàn)略目標。 （二）戰(zhàn)略成本管理的分析方法1.價值鏈分析價值鏈分析是戰(zhàn)略成本管理的邏輯起點。企業(yè)的利潤則是整條價值鏈列示的總價值與企業(yè)由于從事各項價值活動所投入的總成本的差額。價值鏈分析就是通過對企業(yè)經(jīng)營由設(shè)計、生產(chǎn)、營銷、交貨等基本活動以及對產(chǎn)品起輔助作用的輔助活動等等分析，了解企業(yè)內(nèi)部和競爭對手的價值鏈，洞察全局，評判現(xiàn)行戰(zhàn)略成本的競爭狀況，決定是否在某一行業(yè)的某一段價值鏈中進行經(jīng)營活動，以及確定從事經(jīng)營活動時戰(zhàn)略成本管理的方向。2.戰(zhàn)略定位分析戰(zhàn)略定位是指企業(yè)在賴以生存的市場上如何選擇競爭武器以對抗競爭者。在戰(zhàn)略管理中，首先應(yīng)分