企业战略成本管理研究-柴清乐--修改稿.docVIP

毕业设计（论文） 题 目 企业战略成本管理研究 系 （院） 经济与管理系 专 业 公共事务管理 班 级 2008级1班 学生姓名 柴清乐 学 号 2008061901 指导教师 乔宇 职 称 助教 二〇一零一年六月三十日 企业战略成本管理研究 摘要 21世纪以来，信息技术突飞猛进，新兴产业层出不穷，顾客需求个性化、多变化、多样化和企业国际化趋势的加快，使得全球性竞争愈演愈烈，企业竞争环境的不确定性程度加深。如果企业仍然把目光停留在内部，着眼于内部寻求发展机会，势必会因此失去外部的机遇。所以，为了争夺市场和生存发展的空间，企业的目光更应该放在战略的高度，重视战略管理及其观念和技术，培育企业长期的竞争优势，适应不断变化的竞争环境，来谋求企业的长远发展。作为企业管理重要组成部分的成本管理也应该与企业的发展战略相配合，将成本管理活动提高到战略层次，实施战略成本管理。 20世纪90年代以来，战略成本管理在发达国家的企业管理实践中已经成为企业加强成本管理、取得竞争优势的有力武器。而我国在企业的管理实践中，也在积极的探索成本管理方法的科学性和有效性，并积累了许多成本管理的宝贵经验。作为企业管理的能够大大提高企业的管理水平和管理效率它在我国的应用和推广无疑对推动现代企业制度的建立具有重要意义Strategic cost management Abstract The 21st century, information technology advances, industries emerging, customerdemand personalized,varied,diverse and enterprises to accelerate the trend of internationalization, making global competition intensified, competitive environment to enhance the degree of uncertainty. If the business still remain in the house to look, seek development opportunities focused on internal, external bound to lose the opportunity. Therefore, in order to compete for markets and for survival and development, more attention should be on corporate strategic perspective, adapt to the changing competitive environment. As an important part of business management cost management should also be compatible with the business development strategy, the cost of management activities to a strategic level, the implementation of strategic cost management. Since the 90s of the 20th century, strategic cost management companies in developed countries has become a business management practice to enhance cost management, a powerful weapon to achieve competitive advantage. In China, the practice in enterprise management. Its application and promotion in China will no doubt promote the establishment of modern enterprise system is important. With the deepening of reform and opening up, Chinas enterprises will further exposure to strategic management as the leading e