战略成本管理系统的设计

Design of the Strategic Cost Management System

阐明了成本管理系统设计应考虑的影响因素、设计原则以及设计步骤,重点对两种成本管理系统(成本领先战略型成本管理系统和差异化战略型成本管理系统)进行了比较,指出在设计成本管理系统时要有一定的弹性,以保证当企业竞争战略调整时,能用最小的代价完成成本管理系统的转变。

This paper expounds the influencing factors, design principles and design procedures that should be taken into the consideration in the design of the cost management system, makes emphatically the comparison of two kinds of the cost management systems （the cost-leading strategy-type cost management system and the differential strategy-type cost management system）, and points out the necessity of leaving certain elasticity in the design of the cost management system for the purpose of guaranteeing the accomplishment of the transformation of the cost management system with the minimum cost in the case that the enterprise makes the adjustment of the competitive strategy.