策略性成本管理论文.doc

策略性成本管理探析 院 系：经济管理学院 专 业 班： 姓 名： 学 号： 指导教师： 20xx年x月 策略性成本管理探析 Strategic Cost Management Analysis 摘 要 策略性成本管理是根据市场需求状况，对企业的实际经营情况，以市场竞争价格为导向，一定的目标利润为中心，运用量、本、利分析原理，反算企业各项目标成本或控制指标，通过一系列卓有成效的管理，最终将各项指标控制在目标范围内，将市场竞争的外部压力转化为企业的内在动力，从而赢得企业长期竞争优势和发展良策的一种管理方法。当我们面对市场环境中激烈的竞争这一严峻现实时，我们紧紧围绕确保交货期、降低成本、改善品质和服务这个中心主题，从确立策略性成本管理法(SCM)入手，展开一系列的大胆改革和管理创新活动。随着全球经济竞争的日趋白炽化，企业经营的策略规划与管理也愈来愈受到重视，如何制定企业未来发展最佳策略并付诸实施，无疑是企业决策者必须面对的最重要问题，尤其是外向型企业受到外界的干扰和冲击更大。正因如此，针对企业的现状和特点，以适应市场经济的要求为出发点，应该在经营管理的实践中积极探索出一套行之有效的“策略性成本管理”方法。策略性成本管理理念在企业战略管理中占据重要地位。为了取得竞争优势,企业必须首先关注长期因素，在管理现代化方面积极探索，只有通过不断改革和创新发展所建立起的策略性成本管理模式才能适应了市场经济的要求，符合生产力的发展，具有广泛的适用性、较强的可操作性和较好的收益性。 关键词；策略性 成本管理 市场经济  Abstract Strategic cost management is according to the market demand, to enterprises actual business situation, price competition in the market oriented, certain target profit as the center, using the principle of quantity, and the analysis to reverse or to calculate the target cost control target, through a series of effective management, and finally to control within the scope of the target, the indicators will be the external pressure of market competition into enterprises intrinsic motivation, so as to win the enterprise long-term competitive advantage and good development of a management method. When we are faced with fierce competition market environment this grim reality, we closely around to ensure that the delivery time, reduce costs, improve quality and service to the central theme, from the establishment of strategic cost management (SCM), launched a series of bold reform and management innovation. Incandescent, as the global economic competition has become increasingly enterprise management strategy planning and management is also more and more attention, how to make best business future development strategy and put them into practice, is undoubtedly the most important corporate decision makers have to face the problem, espec