毕业设计论文-谈我国企业如何实施战略成本管理—金融危机下出口企业的战略成本管理.doc

中 文 摘 要 近年爆发的美国金融危机蔓延全球，各国经济严重受挫。面对如此大的经济压力，政府在寻求令经济复苏的政策同时，企业也应为自身的竞争求存谋求道路。成本作为企业长久以来一直关注的问题，在现紧张的阶段更显得重要。过去成本管理系统主要是进行财务报告与成本分析，普遍强调标准化成本，较多地注重成本核算和财务报告。随着经济环境发生了剧烈的变化，也迫使企业利润最大化的成本管理的目标做出适应性的调整，成本管理的实践方法也大量涌现。本文将讨论我国受金融危机影响比较大的出口企业应该如何实施战略成本管理。 关键字：成本；战略管理；金融危机；出口企业 Abstract The American financial crisis of recent years spread to the global economy, every country was deeply hurt. Face to the big pressure make by the financial crisis, the enterprise also must to seeking the development road for itself at the same time of the governmental policies are seeking to resolve the problem. Cost as a main factor of enterprise which have been concerned chronically, it will be more and more important because of the present crisis. In the past, cost management system was mostly to make the financial report and cost analysis, which was generally emphasize the standard costs and pay more attention to the cost accounting and financial reporting. But the tremendous changes of the economic environment had forced the enterprise adjusting their cost management which was used to maximize the enterprise profit mostly, and also had resulted a great deal of practical method of cost management. This article will discuss how should the export enterprises which is further infected by the financial crisis carry out the Strategic Cost Management successfully. Key words： cost；strategic management；financial crisis；export enterprise 目 录 一、战略成本管理的概述……………………………………………………1 （一）战略成本管理的概论和基本框架……………………………………1 1．战略成本管理的概论……………………………………………………1 2．战略成本管理的基本框架………………………………………………1 （二）战略成本管理产生的原因及其必要性………………………………2 1．战略成本管理产生的原因………………………………………………2 2．实施战略成本管理的必要性……………………………………………2 二、金融危机对我国的出口企业的影响……………………………………3 (一)当前金融危机的概况………………………………………………… 3 1．金融危机产生的原因……………………………………………………3 2．当前金融危机的状况……………………………………………………3 （二）我国出口企业所处环境及其影响……………………………………3 1．我国的经济现状…………………………………………………………3 2.金融危机对我国出口企业的影响……………………………………… 4 三、我国出口企业如何实施战略成本管理…………………………………5 （一）金融危机下我国出口企业的战略成本管理方向…………………