成本管理研究论文--建筑施工企业的战略成本管理.docVIP

摘要 随着市场经济的不断发展和我国基建管理体制改革的不断深化，我国建筑施工企业面临的社会环境发生了巨大的变化，竞争愈加激烈。面对急剧变化的生存环境，企业如何在激烈的竞争中寻求成本优势，谋求发展，成为摆在建筑施工企业面前的函待解决的问题。战略成本管理是企业面对日益剧烈的市场竞争环境，为了适应战略管理的需要而产生和发展的。其实质是寻求企业长期的竞争优势。我国建筑施工企业要想根据外部环境及其变化趋势，结合自身内部资源条件，正确制定企业竞争战略，从而获得持续竞争优势，就必须实行战略成本管理。同时，在现代市场经济环境下很多建筑施工企业是一种建筑综合服务的提供者，除了生产活动之外，还有大量的设计、咨询等服务活动。我国建筑企业的成本管理只有符合产业特点才能起到积极作用，因此寻找符合建筑业特点的企业成本管理方法具有重要的现实意义。 本文正是结合了建筑施工企业的特点，探讨了建筑施工企业的战略成本管理。认为我国建筑施工企业实行战略成本管理是大势所趋;我国建筑施工企业应当向设计、咨询等相关领域整合，走工程总承包;成本企划和作业成本法相结合的成本管理模式更加适合建筑施工企 关键词:建筑施工企业;战略成本管理;竞争优势;价值链; Abstract With the continuous development of market economy and our country capital construction management system reforms is ceaseless deepen, the construction enterprises of our country face social environment has undergone tremendous changes, more competitive. The face of a rapidly changing environment, how the enterprise in the fierce competition for the cost advantage, seek develops, be placed before building construction company the issue to be resolved. Strategic cost management is the enterprise in the face of increasingly fierce market competition environment, in order to adapt to the need of strategic management of production and development. Its essence is to seek long-term competitive advantage. Chinas construction enterprises want to according to the external environment and its change trend, combined with their own internal resources, the correct development of enterprise competition strategy, so as to gain sustainable competitive advantage, must execute strategic cost management. At the same time, in the modern market economy environment many construction enterprises is a comprehensive building services providers, in addition to production activities, there are a large number of design, consulting and other service activities. Chinas construction enterprises cost management only in line with industry characteristics can play a positive role, so in accordance with the construction characteristics of the enterprise cost management method has important pr