金融危机下陶瓷企业的战略成本管理

STRATEGIC COST MANAGEMENT STRENGTHENING APPROACHES FOR CERAMIC ENTERPRISES FACING THE GLOBAL FINANCIAL CRISIS

美国次贷问题引发的国际金融危机使全球经济陷于衰退,劳动密集型企业如中国陶瓷企业正面临经济不景气,原材料价格上涨,产品滞销,融资困难等问题,其中成本问题仍然是陶瓷企业需要克服和解决的首要问题。在管理的实践中,陶瓷企业对成本管理方法的科学性和有效性进行了有益的探索,也积累了很多成本管理经验,但这些成本管理经验基本上局限于传统的战术成本管理的范畴,很少涉及战略意义上的成本管理。要改变这一状况,就需要加强陶瓷企业战略成本管理方面的理论研究和实践探索。

The global economic slowdown caused by the US subprime crisis-induced world financial turmoil has left labor-intensive enterprises including those specialized in ceramics in deep recession. With higher cost of raw materials, stagnant market and financing difficulties, the primary concern for ceramic enterprises is still cost control. Experience obtained from the past exploration for the scientific and effective management cost is basically intended for traditional tactical cost reduction projects thus having little strategic significance needed in the current economic situation. This paper probes into the theodes of strategic cost management and the ways of their practical employment in ceramic enterprises.