战略成本动因优化控制模式研究

Research on the Optimization-Controlling Mode of Strategic Cost Drivers

基于战略成本动因控制研究不完善、战略成本动因独立控制应递进到协同管理层次以及在具体企业中存在着多项战略成本动因优化控制问题三方面动机,科学规划战略成本动因优化控制理念、控制环境、控制目标、战略成本动因识别、关键战略成本动因选择、控制策略和控制业绩评价等战略成本动因优化控制模式各构成要素,构建一套目标明确、对象清晰、重点突出、控制策略保障有力、控制业绩评价合理的战略成本动因优化控制模式,便于企业规范和优化其战略成本动因控制活动和控制行为,协力帮助企业达成成本竞争优势之目的。

Based on the three reasons,firstly as the imperfect research on the controlling of the strategic cost drivers,secondly the synergistic management developed from the independent controll of strategic cost drivers and thirdly the optimization-controlling of multiple strategic cost drivers to inevitably exist in a specific enterprise,there should be the control elements of the optimization-controlling mode of strategic cost drivers such as ideas of the controlling,the environment of the controlling,objectives of the controlling,the identifying of strategic cost drivers,the choosing of the key strategic cost drivers,control tactics and control performance evaluation are scientifically planned,the optimization-controlling mode of strategic cost drivers with clear objectives,clear targets,prominent emphasis,forceful control tactics and reasonable control performance evaluation is founded for standardizing and optimizing enterprises controlling activities and controlling behaviors of strategic cost drivers and helping them achieve cost competitive advantages.