如今,企業(yè)想要在經(jīng)濟(jì)全球化的大潮中立于不敗之地,如何提高企業(yè)核心競爭力成為企業(yè)關(guān)注的焦點,而成本管理越來越成為企業(yè)經(jīng)營和發(fā)展的重中之重.本文在介紹市場競爭的大背景下,著重強(qiáng)調(diào)企業(yè)發(fā)展需要考慮的問題,突出企業(yè)核心競爭力的重要性及獲取核心競爭力的重要途徑和方法,著重介紹戰(zhàn)略成本管理及控制.通過案例分析,在借鑒國內(nèi)外優(yōu)秀企業(yè)成本控制經(jīng)驗的基礎(chǔ)上,簡要分析了構(gòu)成戰(zhàn)略成本管理的價值鏈、戰(zhàn)略定位、成本動因等理論.希望通過本文的分析,能夠為企業(yè)長期發(fā)展提供有益的思路.
Today, the enterprise wants to in the economic globalization tide in an invincible position, how to improve the core competitiveness of enterprises become the focus of attention, and enterprise cost management in enterprise management and development more and more become the most important. This paper introduces the background of market competition, stressing enterprise development issue to consider, outstanding enterprise core competitive ability and the importance of access the core competitiveness of the important way and the method, introduces emphatically the strategic cost management and control. Through the case analysis, in referring to the excellent enterprise cost control experience, the paper analyses the value chain constitutes a strategic cost management, strategic orientation, cost drivers theory. Hope that through this paper analysis for the long-term development of the enterprise, can provide useful ideas.