战略成本管理下的动因分析

Drover Analysis under the Strategic Cost Management

随着全球化竞争的加剧,信息传递速度的加快,企业之间的竞争更趋于专业化,企业为争夺市场和获得生存空间,必须从全局、前瞻性着眼,于是产生了将成本管理与企业战略相结合形成一种新型的成本管理:战略成本管理。以战略成本管理动因分析为核心,阐述战略成本管理下的动因分析的背景与意义,现状及不足,并分析了战略成本动因分析的内涵,介绍结构性成本动因分析和执行性成本动因分析的分析方法及对战略成本动因的应用,为企业提高竞争优势,降低成本提供参考。

With global competition intensifying,the acceleration of information transmission speeding,the competition among enterprises tends to be more specialized.Firms compete for markets and access to living space from the global and forward-looking aspects.The problem arose to cost management and enterprises combined with a strategy to form a new type of cost management： strategic cost management.The strategic cost driver analysis is a strategic cost management in a branch of theoretical content.It is the basis and the key for strategic cost management.The essay analyzes the core and meaning of strategic cost management,and studies the motives and significance of the background,status and deficiency under the management of strategic cost analysis.It also analyzes the content of the strategic cost driver analysis,and introduces the structural cost driver analysis and implemental of cost driver analysis.For enterprises,it puts forward the analytical methods and the application of strategic cost drivers to improve competitive advantage and lower costs for reference.