企业战略成本管理探索与应用

Exploration and Application of Enterprise Strategic Cost Management

面对复杂多变的市场竞争环境和不确定性因素,企业创新成本管理模式十分必要。成本管理应与生产经营特点和目标相适应,与发展战略或竞争战略相契合。文章深入分析研究战略成本管理概念、成本管理现状,探索弹性成本、作业成本和标准成本应用实施路径,旨在通过创新战略成本管理,优化企业管理运营模式,提升运营质量,以期为今后的成本管理积累经验和提供借鉴。

Facing the complex and ever-changing market competition environment and other uncertain factors,it is necessary for enterprises to innovate cost management models.Cost management should be adapted to the characteristics and objectives of production and operation,and aligned with development or competitive strategies.This article conducts in-depth analysis on the concept and current status of strategic cost management,explore the implementation paths of flexible cost,activity-based cost,and standard cost applications.The aim is to innovate strategic cost management,optimize enterprise management models,improve operational quality,and accumulate experience and provide reference for future cost management.