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毕业论文附录3

毕业论文附录3

山东科技大学泰山科技学院学生毕业设计（论文）

Appendix

Modernenterprisestrategiccostmanagement

Costmanagementisagoldmine,thereisahugepotential.Asthebusinessenvironmentofdramaticchange,strategicmanagementhasbeenraisedtoanincreasinglyimportantposition.Strategiccostmanagementtoperfectthemoderncostmanagementsystem,providesanewideaandmethodforcostmanagement,comparedwiththetraditionalcostmanagementhasastrongadvantage.

A,theconnotationandfeaturesofstrategiccost

management

（a）themeaningofstrategiccostmanagement

Strategiccostmanagementreferstomanagementaccountingpersonneltoprovideenterpriseitselfandcompetitors'analysisdata,formationandevaluationofenterprisestrategy,helpmanagerstocreatecompetitiveadvantage,toachievetheenterprisetoadapttochangesinexternalenvironmentforthepurposeofeffectively.Itisonthebasisofthetraditionalcostmanagementsystem,developedinaccordancewiththerequirementsofthestrategicmanagementandthenewcostmanagementsystem.Duetothedifferentnational,regional,culturalbackground,economicdevelopmentlevelisdifferent,theconnotationofthestrategiccostmanagementofexpressionarealsodifferent,butitsessenceistocostmanagementaccountinginformationthroughoutthecycle,strategicmanagementthroughtheanalysisofthestrategiccostinformationprovided,andtheuseof,helpenterpriseformationandevaluationofenterprisestrategy

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山东科技大学泰山科技学院学生毕业设计（论文）

management,promoteenterprisecompetitiveadvantageandsustainedcostreductionoftheestablishmentoftheenvironment,soastoachievethepurposeofeffectivelytoadapttotheenterpriseexternalenvironmentchange.

Strategiccostmanagementisputforwardbasedontheneedofstrategicmanagement,itisthetheoryandmethodsystemofmatchthestrategicmanagementtheoryandmethodsystem.Whenenterprisemanagementalongwiththechangeofcompetitiveenvironmentintothenewstageofstrategicmanagement,thetraditionalcostmanagementshouldalsotostrategiccostmanagement,costmanagementinthestrategicmanagementofthevastspace,fromastrategicheightofenterpriseanditsaffiliatedenterprisecostbehaviorandcoststructureisanalyzed,asastrategicmanagementservices.Thefirsttaskofstrategiccostmanagementisfocusoncoststrategyspace,process,performance,throughtheoverallunderstandingoftheenterprisecoststructureandcostbehavior,control,andimprove,toseeklong-termcompetitiveadvantage.Itcanbesaidthatthecoreofstrategiccostmanagementiscostadvantage.

（2）thecharacteristicsofstrategiccostmanagement

Adapttothechangeofcompetitiveenvironmentandtheneedofstrategicmanagementanddevelopmentofstrategiccostmanagement,mainlyhasthefollowingseveralaspects.

1.Thelong-term

Strategiccostmanagementbasedonthemanagementoftheenterpriselong-termdevelopmentstrategy,itisbasedonenterpriselong-termstrategictarget,istoachievelong-term,sustainedcompetitiveadvantageand

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山东科技大学泰山科技学院学生毕业设计（论文）

implementation.So,thestrategiccostmanagementovertheboundariesofanaccountingperiod,analyzingthechangeofthecompetitivepositionforalongperiod,togetacompetitiveadvantageoveralongperiodoftime,andwiththechangeoftheenterpriselong-termdevelopmentstrategy.

2.Theextensionality

Strategiccostmanagementwillbemoreattentiontointheexternalenvironmentofthebusinesswillcostmanagementepitaxialextensionforwardtopurchasing,researchanddevelopmentanddesign,backwardmustalsoconsiderafter-salesservicelink,theenterprisecostmanagementinthewholemarketenvironment,thecomprehensivestudy,throughthecorrectanalysisandjudgmententerpriseenvironment,accordingtothecharacteristicsoftheenterpriseitselftodetermineandimplementtheappropriatemanagementstrategies.

3.Theoverall

Strategiccostmanagementisacomprehensivecostmanagementmode.Itneedstoconductacomprehensiveanalysisofthevaluechainofenterprisemanagementactivities,notonlypayattentiontoproductproductionstage,butalsoonotherstagesintheproductlifecycle;Atthesametime,italsowillincludedinthecostofsupplierandcustomermanagementvision,doonetododuty,doallinitspower,use.

4.Thedynamic

Strategiccostmanagementintheserviceoftheenterprisecompetitionstrategy,takestheenterpriselifecyclestageofchange.Becauseofdifferentgrowthstageofenterprise,itscostmanagementmusthavedifference,needto

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山东科技大学泰山科技学院学生毕业设计（论文）

makestrategicadjustmentaccordingtotheinternalandexternalenvironmentchanges,socostmanagementworkmustalsowanttomakeacorrespondingchange,thatmaintainthedynamicchangecharacteristics.

B,thefunctionandmethodofimplementingstrategiccost

management

（a）theroleofimplementingstrategiccostmanagement

1.Helptobreakthroughthetraditionalcostmanagementconcept

Traditionalcostmanagementconceptjustpayattentiontoreducetheamountofcost,ignoredandthecombinationoftheoverallbusinessobjectives.Strategiccostmanagementrequiresmanagerstorenewtheidea,throughimprovetheutilizationrateofresources,onthepremiseofminimizingcost,getasfaraspossiblemuchusevalue,makethelimitedeconomicresourcesgetreasonabledevelopmentandutilizationoffully;Andrequiremanagerstocostmanagementworkintheservicebusinessasawhole,servetheenterpriseoverallstrategydevelopment,servicefortheoperator.

2.Helptomaintainlong-termcompetitiveadvantage

Strategiccostmanagementfromtheheightoftheenterprisedevelopmentstrategytorealizethecostoftheenterprisemanagementcontroldecision-making,itwillbefromthebeginningofstrategyimplementationintostrategicplanningthecostcontrol,costcontrolfromthesource,andachievelowcost,highefficiencyoperation,enterprisealwaysmaintaincompetitiveadvantage.

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山东科技大学泰山科技学院学生毕业设计（论文）

3.Helptheenterprisetoadapttothechangeofexternalenvironment

Strategiccostmanagementpaysattentiontothestudyoftheexternalenvironmentoftheenterprise,attachesgreatimportancetograspthecompetitor'sinformation（includingallcostinformation）,sothatenterprisescanmovetoadapttochangesintheenvironment,takeeffectivemeasurestominimizeadverseenvironmentalimpactontheenterprise,toachievethestrategictargetofenterprisemanagementanddevelopment.

C,thewayofmodernenterpriseimplementationofstrategic

costmanagement

Inrecentyears,inthedayofdevelopedcountriessuchasBritainandAmerica,thestrategiccostmanagementhasbecometheenterprisestostrengthencostmanagement,effectivemanagementmodelofcompetitiveadvantage.However,theuseofstrategiccostmanagementofenterprisesofourcountryisrelativelyless.Ourcountryenterprisealsoneedtofurtherimproveinthefollowingrespects.

（a）recognizethestrategiccostmanagementconcept

Fromtheenterprisemanagementtothegrass-rootsstafftorealizetheimportanceofstrategiccostmanagement,itisthepreconditionfortheimplementationofstrategiccostmanagement.Enterprisestoadopttheappropriatemethodsandapproaches,especiallyfortheenterprisepersonnelmanagementadministratortrainingstrategycostmanagementidea,letthemunderstandacceptmoremotivationtheoryofthesystemmanagementconceptofconcept,costandsoonnewideas,reallyrealizethenecessityofstrategiccost

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山东科技大学泰山科技学院学生毕业设计（论文）

managementandsuperiority,andactivelyparticipateintheimplementation,soastomakethestrategiccostmanagementiswidelyusedinpractice.

（2）thtintroductionofadvancedinformationtechnology

Informationtechnologyontheonehand,thestrategiccostmanagementmethodusingmorefully,moreeffective,suchasduetotheuseofinformationtechnology,canmakethevaluechainanalysisoftherelationshipbetweenthevariousactivitiesofthebreakthroughthelimitofgeographicalinformation,personnel,andfullydiganduse;Ontheotherhand,onlyuseadvancedinformationtechnologytothelargeamountofinformationneededforthestrategiccostmanagementintheanalysisandprocessingatanytime.Inaddition,theenterprisesshouldcomplyingwiththetrendoforganizationflattening,payattentiontocommunicationandcooperation,andonthebasisofeffectiveincentivemechanismforthelearningorganizationdesign,formadynamicprojectteam,toinvolvealldepartmentsandpersonnelofstrategiccostmanagementtocoordinateandeffectively.

（3）perfecttheinformationtechnologysupportsystemofstrategiccostmanagement

Strategiccostmanagementneedinformationisdifferentfromthecurrentfinancialaccountingandthemanagementoftheexistingaccountinginformation.Strategiccostmanagementisbroad,theamountofinformationneededislarger,andtheyneedanytimeanalysisprocessing,whichrequirestheenterprisemustrelyonadvancedscienceandtechnologyinformation,establishbeyondthescopeofenterpriseaccountinginformationsystem.Inthestrategiccostmanagement,theenterprisemustexpandinformationsources,usingadvanced

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山东科技大学泰山科技学院学生毕业设计（论文）

informationtechnology,throughtheefficientcomputermanagementsystemandinternationalInternettimelyandaccuratelycollectinformationaboutlookingforasupplierofstrategiccostmanagement,customerandpeerenterprisesdemandinformation,resources,information,etc.

Strategiccostmanagementthoughtconnotationisrich,withthedevelopmentoftimesandthechangeofsocialeconomicenvironment,theimplementationofstrategiccostmanagementistheinevita