基于供应链和竞争理论的成本核算策略对企业财务绩效影响的研究

The Research on the Impact of Cost Accounting Strategy on Enterprise Performance Based on Supply Chain and Competition Theories

科技的发展和进步在丰富着社会物质供应的同时也加剧着相关行业的竞争,现代企业的运营能力和竞争力借助先进的供应链理论也在不断地提高。通过持续的成本降低而获得的具有竞争性成本的原材料变成了众多企业参与市场竞争的法宝之一,但仍有众多的企业管理人员不断怀疑为什么在具有竞争性的供应链绩效和成本时企业的盈利没有提高呢?文章正是基于这些商业现象和管理疑问,运用了供应链理论和竞争理论,以财务视角分别对原材料市场价格呈“W形”和“M形”变化时企业对单一订单和连续订单的成本核算策略进行了深入地分析和论述,并得出如下结论:虽然优秀的供应链团队基于供应链理论履行现代采购战略获得的具有横向和纵向市场竞争性的采购绩效能大大提高企业竞争力,但不一定能提高企业利润率、也不一定能获得额外利润收益,而基于标准成本、移动平均成本和即期成本的财务核价和定价策略在影响企业市场竞争力的同时也影响着企业的财务收益绩效。

The development of science and technology is not only enriching the market commodities supply but also intensifying related industries competition.With the advanced supply chain theory,the operation ability and competitiveness of modern enterprises are also continuously being improved give the technologically advanced supply chain theory.To obtain the competitive raw material cost through various tools has become the talisman for modern enterprises to compete in market,however,many enterprises managers still concern and challenge why enterprises profit has not been improved when they achieved the competitive supply chain performance?Based on these management and business concerns,the short-term and long-term orders of SK company s were deeply analyzed and discussed respectively with the supply chain and competition theory employed and the different cost accounting strategies when raw material market price presents“type-W”and“type-M”,which figured out the conclusion that with the modern procurement strategy launched,the excellent supply chain team could achieve both competitive horizontal and vertical procurement performance,which can greatly improve the enterprise s competitiveness and may not improve the enterprise s profit margin and also may not achieve additional profit but the cost accounting strategy of the standard cost strategy,the weighted average price strategy and spot-buy price strategy is affecting the market competitiveness of enterprises as well as it s affecting the financial performance.