企业成本动因剖析（国外英文资料）.doc

企业成本动因分析（国外英文资料） [abstract] the cost of enterprise is the result of the combination of multiple cost drivers. All related cost drivers are combined It is possible to determine the cost of a given activity, so control costs control the cost and change The reason. The cost driver analysis can reveal the factors that affect the cost of the enterprise, and point out what the enterprise should take Methods to control these factors to better manage the strategic cost management system and realize the strategic cost management The goal of the D Cost drivers are the driving factors that lead to the cost of the enterprise, and also the decisive factor in the cost structure Factors. At the level and field involved, cost motivation analysis includes tactical operational cost dynamics Analytical and strategic cost drivers analysis. The strategic cost drivers can be further classified as structural Cost drivers and execution cost drivers. First, the analysis of structural cost drivers Most of the cost of the business is identified before its specific production and operation activities The influential factor is the structural cost drivers. Structural cost drivers refer to the basic economic knot with the organization The structural cost of influencing the activities of enterprise value is influenced by the cost driving factors which affect the overall cost of strategic cost The driving factors are: economies of scale, learning, production capacity utilization patterns, contacts, relationships, and whole The combination, timing, autonomy, geographic location and institutional factors. The structural cost drivers are deeply affecting the cost of the business. If industrial policy, scale is not Moderate, site selection, market positioning, process technology and product portfolio decisions will be made for a long time Determine its cost status. The structural cost driver analysis is the analysis of the above cost drivers to the value chain activities The direct impact of costs and