基于集团化、国际化战略中企业责任成本管理应用研究——以安琪酵母股份有限公司为例

Corporate responsibility cost management application research based on the collectivization and internationalization background an example of Angel Yeast Co.,Ltd

时处经济全球化发展进程,我国企业蓬勃发展,纷纷朝着集团化、国际化方向迈进。为从激烈的市场竞争中脱颖而出,企业需制定与市场环境相匹配的内部成本管理机制。本文以责任成本管理理论为支撑,以安琪酵母股份有限公司为研究对象,对其责任成本管理模式进行剖析,探究责任成本在集团化、国际化背景下对企业成本管理发挥的作用机制。研究发现:责任成本应用助力企业成本管理,相较于传统注重的事前预控、事后反馈,更倾向于事中控制,制定合理的责任成本动态调整机制,注重人的因素。

At the time of economic globalization,enterprises of our country are developing rapidly and moving towards collectivization and internationalization. To stand out from the fierce market competition,the enterprise needs to develop the internal cost management mechanism that matches the market environment. Based on the theory of responsibility cost management,this paper takes Angel yeast Co.,Ltd. as a case study,explores the present situation of responsibility cost management,and probes into the function mechanism of responsibility cost to enterprise cost management under the strategy of collectivization and nationalization. It is found that the application of responsibility cost management to enterprise cost management is different from traditionally forecasting in advance and feedback after the event,which is more inclined to control in the event,as so to establish a reasonable mechanism of dynamic adjustment of responsibility cost and to attach importance to human factors.