基于层次分析法的战略成本动因分析

Based on the analytic hierarchy process(ahp) strategy analysis of cost drivers

为使公司在竞争中长期拥有竞争优势,就必须将降低成本与公司的长期战略结合起来,然后在战略成本管理中深入研究以找到战略成本动因。文章将层次分析法用于战略成本动因的研究中,这使得战略成本动因的因素得以量化,然后将各个因素排序并比较各个因素的重要性。通过运用层次分析法来研究成本动因的影响因素,为公司提供可以研究成本动因的模型,为进行战略成本管理指明方向。

In order to having advantage in the competion,the company should combine the reducing its costs with its long-term stratege,then find the strategic drivers after in-depth study of stragegic cost management.this paper applies analytic hierarchy process to the study of strategic cost drivers,which makes the factors of strategic cost drivers possible to quantify,and then each factor will be sorted and compared the importance.Through studying the influence factors of cost drivers form the perspective of analytic hierarchy process,this paper rovides a model of studying cost drivers for the company,and it also indicates the direction for strategic cost management.