战略联盟视角的成本管理创新

Cost Management Innovation from the Angle of Strategic Alliance

在成本管理中,引入战略联盟思维理念,打破企业之间,企业内部成本与技术、管理等部门之间的界限,在不同的价值链范围之内,寻求资源优化组合与动态配置,构建具有战略联盟思维特点的现代成本管理思路。其中,开展内部成本协作联盟体以求成本协同效应,实施虚拟生产以减少投资和节约费用,组建基于管理信息系统的信息共享联盟以降低交易成本,以此来启示现代企业成本管理创新。

Cost management should draw on the thoughts and ideas of strategic alliance to break the restrictions between enterprises as well as those among cost department, technical and managerial departments. In this way can enterprises seek the optimum composition and dynamic disposition in resources in the different value chain and on this basis, form the pattern according to the strategic alliance characteristics of modern cost management. Cost management innovation demand enterprises should build interior cost collaboration alliance in order to obtain cost synergy effect, implement virtual manufacturing so as to cut down investment and expenses and establish information sharing alliance based on management information system to reduce transaction cost.