战略成本管理.2013.docVIP

江苏省农村试验区自学考试毕业论文 学生姓名： 专业名称： 企 业 管 理准考证号： 05831指导老师： 提交日期： 201年月日近年来,随着经济的和竞争压力的增强，企业面临日益激烈的市场竞争，为了提高自身的竞争实力，确立竞争优势，引入了成本战略管理的理念。在经济全球化的今天，企业的成本管理越来越成为企业经营和发展的重中之重。成本管理是对传统成本管理的改进，其优点在于将成本管理的技术与方法与管理思想相结合，注重企业整体的规划。但是，在具体实施成本管理思想的过程中，必须注意与企业的实际相结合，树立成本管理的观念，成本动因分析加强知识资本、人力资本、企业文化、非生产成本等多方面的管理，是成本管理达到良好的效果，为企业长期发展增添实力成本 管理成本管理意识 知识资本 人力资本bstract In an increasingly competitive market circumstances, the strategic cost management has got more and more companies. Cost has been considered is the enterprise impregnable in the fierce market competition and one of the driving force for the development of the enterprise long-term strategic resources. Cost is the foundation of enterprise production and management, cost management directly affects the economic benefits of enterprises, the strength of the relationship with the enterprise market competitiveness, determine the enterprises survival and development. In recent years, with the development of the economy and the enhancement of the competitive pressures, the enterprises face increasingly fierce market competition, in order to raise the competitive power of itself, establish the competitive advantage, the idea of strategic cost management is introduced. In todays economic globalization, enterprises cost management is becoming the top priority in the enterprise operation and development. Strategic cost management is the improvement of traditional cost management, its advantage is that the cost management of the technology and method combined with strategic management thinking, pay attention to the enterprises overall planning. But, in the process of specific implementation of strategic cost management thought, must pay attention to combine with enterprises actual, sets up the concept of cost management, analysis of cost drivers, strengthen knowledge capital, human capital, enterprise culture, non-production cost management, strategic cost management is to achieve a good effect, increase strength for the enterpri