战略成本管理应用研究

The Application of Strategic Cost Management

本文介绍了战略成本管理的涵义:战略成本管理包括两个层面的内容:从成本角度分析、选择和优化企业战略;对成本实施控制的战略。对战略成本管理在时间和空间上的发展过程作了简要评析。并以电信运营商的战略成本管理为例,分别介绍了战略成本管理应用的手段——价值链分析、战略定位和成本动因企业中的应用,以期为企业成本管理提供借鉴。

This paper began with introduction of strategic cost management.Strategic cost analysis includes two directions:one is to select and optimise corporate strategies from cost perspective;the other is cost control strategy.In this paper we focus on the latter direction.We summarized the development of strategic analysis from different perspectives.And then we use the telecom operator as an example,introduced three major applications of strategic cost management,which includes value chain analysis,strategy targeting,and cost motive analysis。This paper will provide information for strategic cost management theory development and real world application.