毕业论文附录3.doc

Appendix Modern enterprise strategic cost management Cost 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 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 management 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 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 management 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, 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 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 managemen