战略成本管理在中国企业有用武之地吗

Is Strategic Cost Management Working Among Chinese Firms

以国内134家制造企业为样本,对管理会计创新方法在我国企业的应用进行调查分析,以期展示我国制造企业的战略成本管理现状,为提升企业的管理水平提供有针对性的建议。调查结果表明,战略成本管理在我国已经有了一定的运用,但企业对外部竞争环境以及竞争对手的认识参差不齐,成本信息在战略制定过程中发挥的作用还有待提升。

This paper reports the results of a survey of 134 Chinese manufacturers on the implementation of strategic cost management. The survey results show that many Chinese firms have used strategic cost management concepts, but many firms do not have clearly understanding of their competitors as well as outside competitive environment. This survey intends to improve the understanding of the pros and cons of strategic cost management when apphed in Chinese firms.