集群背景下我国造船企业战略成本管理模式

Strategic cost management model of Chinese shipyards in the context of clustering

运用战略成本管理理念,结合我国造船企业的实际情况和集群市场环境的特点,提出了我国造船企业战略成本管理模式的构建原则与基本框架。在对集群背景下造船企业价值链和造船企业战略成本动因分析基础上,提出了集群背景下造船企业的战略成本定位,阐明了造船企业战略成本管理模式实施的保障措施。

With the combination of actual situation of Chinese shipyards and the characteristics of clustering market environment, the principles and basic framework of strategic cost management model for Chinese shipyards are put forward, based on the concept of strategic cost management. On the basis of value chain analysis and strategic cost driver analysis of Chinese shipyards in the context of clustering, the strategic cost-positioning of shipyards are put forward, and the support measures to implementation of strategic cost management model for Chinese shipyards are illustrated.