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1、山东科技大学泰山科技学院学生毕业设计（论文）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 mod
2、ern cost management system, 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 managemen
3、t accounting personnel 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
4、of the traditional cost 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 manage
5、ment of expression are 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,
6、promote enterprise competitive 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
7、 the theory and method 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
8、in the strategic management 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, thro
9、ugh the overall understanding 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 co
10、mpetitive environment 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 s
11、trategic target, is to 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,
12、and with the change of 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 mus
13、t also consider after-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 ma
14、nagement strategies.3. 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
15、cycle; At the same time, 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
16、of different growth stage 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,
17、 the function and method 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 o
18、f the overall business 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 utilizatio
19、n of fully; And require 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
20、 to realize the cost of 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 advantag
21、e.3. Help the enterprise 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
22、 adapt to changes in the 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
23、of developed countries 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
24、 enterprise also need 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 manage
25、ment. Enterprises to adopt 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
26、realize the necessity 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
27、management method using 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, o
28、nly use advanced information 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
29、 on the basis of effective 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 St
30、rategic cost management 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 enterpr
31、ise must rely on advanced 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 sys
32、tem and international 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 t
33、he change of social economic 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
34、 management implementation plan, the real play to the effectiveness of strategic cost management.附录现代企业战略成本管理的探讨成本管理是一座金矿，蕴藏着巨大的潜力。随着企业经营环境的急剧变化，战略管理已经被提高到日益重要的地位。战略成本管理完善了现代成本管理的体系，为成本管理提供了新的思路与方法，相比传统成本管理具有很强的优越性。一、战略成本管理的内涵和特点（一）战略成本管理的涵义战略成本管理是指管理会计人员提供企业本身及竞争对手的分析资料，帮助管理者形成和评价企业战略，从而创造竞争优势，以达到企
35、业有效地适应外部环境持续变化的目的。它是在传统成本管理系统的基础上，按照战略管理的要求而发展起来的新的成本管理系统。由于不同国家、地区的文化背景不同，经济发展程度不一样，对战略成本管理内涵的表述也不尽相同，但其实质都是将成本管理会计信息贯穿于战略管理循环，通过战略性成本信息的提供、分析和利用，帮助企业管理者形成和评价企业战略，促进企业竞争优势的形成和成本持续降低环境的建立，从而达到有效地适应企业外部环境变化的目的。战略成本管理的提出是基于战略管理的需要，它的理论与方法体系是与战略管理的理论与方法体系相匹配的。当企业管理伴随竞争环境的变化进入战略管理新阶段，传统的成本管理也应该向战略成本管理转变
36、，将成本管理置于战略管理的广阔空间，从战略高度对企业及其关联企业的成本行为和成本结构进行分析，为战略管理服务。战略成本管理的首要任务就是关注成本战略空间、过程、业绩，通过对企业成本结构、成本行为的全面了解、控制与改善，寻求长久的竞争优势。可以说，战略成本管理的核心是成本优势。（二）战略成本管理的特点适应竞争环境的变化和战略管理的需要而发展起来的战略成本管理，主要有以下几方面特征。1.长期性战略成本管理以企业长期发展战略作为管理基础，它立足于企业长远的战略目标，是为取得长期、持久的竞争优势而实施的。所以，战略成本管理超过了一个会计期间的界限，分析了较长时期竞争地位的变化，争取到较长时期的竞争优势
37、，并随着企业长期发展战略的改变而改变。2.外延性战略成本管理将注意力更多地投向于企业的外部环境，将成本管理外延向前延伸到采购环节，乃至研究开发与设计环节，向后还必须考虑售后服务环节，把企业成本管理纳入整个市场环境中予以全面考察，通过正确分析和判断企业所处的环境，根据企业自身的特点确定和实施正确适当的管理战略。3.全局性战略成本管理是全方位的成本管理方式。它需要对企业经营活动进行全面的价值链分析，不仅注重产品生产阶段，同时也关注产品生命周期中的其他阶段；同时，它也将供应商、顾客方面的成本纳入管理视野，做到人尽其责、物尽其力、才尽其用。4.动态性战略成本管理服务于企业竞争战略，重视企业生命周期的阶
38、段变化。由于不同成长阶段的企业，其成本管理必然有差异，需要根据内外环境变化作出战略调整，那么成本管理工作必然也要作出相应改变，即保持了动态变化特征。二、实施战略成本管理的作用和方法（一）实施战略成本管理的作用1.有助于突破传统成本管理理念传统的成本管理观念只是一味重视降低成本费用的数额，忽略了和企业整体经营目标的结合。战略成本管理要求管理者更新观念，通过提高资源的利用率，在成本最小化的前提下，获得尽可能多的使用价值，使有限的经济资源得到合理充分的开发和利用；而且要求管理者要将成本管理工作服务于企业经营的整体，服务于企业整体战略发展，为经营者服务。2.有助于企业保持长期竞争优势战略成本管理是从企
39、业发展战略的高度去认识企业的成本管理控制决策，它从战略实施的开始就将成本控制纳入到战略规划之中，从源头上控制成本的发生，最终实现低成本、高效率的运营，始终保持企业的竞争优势。3.有助于企业适应外部环境的变化战略成本管理十分注重对企业外部环境的研究，重视掌握竞争对手（包括成本信息）的一切信息，从而使企业可以能动地适应环境的变化，采取有力措施以尽量减少不利环境对企业的影响，努力实现企业经营和发展的战略目标。 （二）战略成本管理的分析方法1.价值链分析价值链分析是战略成本管理的逻辑起点。企业的利润则是整条价值链列示的总价值与企业由于从事各项价值活动所投入的总成本的差额。价值链分析就是通过对企业经营由
40、设计、生产、营销、交货等基本活动以及对产品起辅助作用的辅助活动等等分析，了解企业内部和竞争对手的价值链，洞察全局，评判现行战略成本的竞争状况，决定是否在某一行业的某一段价值链中进行经营活动，以及确定从事经营活动时战略成本管理的方向。2.战略定位分析战略定位是指企业在赖以生存的市场上如何选择竞争武器以对抗竞争者。在战略管理中，首先应分析企业的产品所处的生命周期和市场份额等，然后再确定其应采取的战略。企业产品或服务处于不同的生命周期时，其所采用的成本管理方式也不同。波特就企业的竞争提出了三种基本战略，已成为竞争战略的经典理论：成本领先战略；差异化战略；目标集聚战略。3.成本动因分析成本动因是指引起
41、产品成本发生的原因。战略成本动因对成本的影响比重比较大，可塑性也大，从战略成本动因来考虑成本管理，可以控制企业日常经营中大量潜在的成本问题。战略成本管理所强调的成本动因可以分为结构性成本动因和执行性成本动因两大类。结构性成本动因是指与组织企业基础经济结构和影响战略成本优势相关的成本驱动因素，结构性成本动因分析就是分析以上成本驱动因素对价值链活动成本的直接影响以及它们之间的相互作用对价值链活动成本的影响；执行性成本动因是指与企业执行作业程序相关的成本驱动因素，执行性成本动因分析要求从战略成本管理的视野来强化企业的劳动力参与全面质量管理、生产能力利用、工厂布局的效率性、产品外观和联系等方面的作业程
42、序安排，为战略成本管理目标的实现提供效率保证。三、现代企业实施战略成本管理的途径近年来，在英美日等发达国家，战略成本管理已成为企业加强成本管理、取得竞争优势的有效管理模式。但是，目前我国运用战略成本管理的企业还比较少。我国企业还需要在以下方面进一步完善。（一）正确认识战略成本管理观念从企业管理层到基层全体员工都要认识到战略成本管理的重要性，这是实施战略成本管理的前提。企业要采取适当的方法与途径，对企业的全体人员特别是经营管理人培训战略成本管理理念，让他们理解接受多动因理论观念、成本的系统管理观念等新的观念，真正意识到战略成本管理的必要性和优越性，积极参与实施，从而使战略成本管理在实践中得到广泛
43、应用。（二）引进信息技术，改进企业组织结构，获得信息技术和组织保证信息技术一方面使战略成本管理的方法运用得更充分、更有效，如由于信息技术的使用，可使价值链分析法的各种活动之间的联系突破地域、人员和信息的限制而得到充分挖掘和运用；另一方面只有利用先进的信息技术才能对战略成本管理所需的大量信息随时进行分析和处理。另外，企业应顺应组织形式扁平化的趋势，注重沟通和合作，并以有效的激励机制为基础来进行学习型组织设计，组建动态的项目团队，以使涉及到各部门和人员的战略成本管理得以协调、有效地进行。（三）完善战略成本管理的信息技术支持系统战略成本管理所需要的信息不同于现行的财务会计和现有的管理会计信息。战略成本管理涉及面广、所需信息的数量较大，而且需要随时随地进行分析处理，这就要求企业必须依靠先进的信息科学技术，建立起超越企业范围的会计信息系统。在战略成本管理中，企业必须拓展信息来源渠道，运用先进的信息技术，通过高效的计算机管理系统及国际互联网及时准确地收集战略成本管理所需要的供应商信息、客户与同行企业需求信息、资源信息等。战略成本管理思想的内涵相当丰富，随着时代的发展和社会经济环境的变化，实施战略成本管理是必然趋势，也是一项复杂的工作。因此，现代企业应该以市场需求为导向，深入研究战略成本管理系统，制定适合本企业的战略成本管理实施计划，真正发挥战略成本管理的效用。13
