浅析基于作业成本法的战略成本管理（Analysis of strategic cost management based on activity based costing）.docVIP

浅析基于作业成本法的战略成本管理（Analysis of strategic cost management based on activity based costing） Analysis of strategic cost management based on activity based costing Analysis of strategic cost management based on activity based costing 2008-12-20 15:10:56 The strategic cost management method is to overcome the traditional cost management of one-sided pursuit of profit maximization, production orientated, tactical decision-making and other defects are formed on the basis of customer satisfaction as the goal, guided by the market, focusing on strategic decision-making methods of modern cost management. This paper first introduces several basic methods of strategic cost management, and will focus on the optimization of strategic cost management methods, the basic idea of combining existing cost management methods put forward the strategic cost management based on ABC, the last of its management and supplier relationship management in customer relationship are illustrated. Summarizes the practical significance of this method. I. basic strategic cost management methods (1) value chain analysis. The method is taught by Michael, a professor at Harvard Business School Potter first proposed. The value chain theory believes that the enterprise value added process according to the relative independence of economy and technology, can be divided into a plurality of value activities of both independent and interrelated, these value activities form a unique value chain. A value chain is a collection of interdependent values that are linked together by a variety of bonds. That is to say, the value chain is not a collection of independent activities, but interdependent activities. The connection between the activities of the system, cost and efficiency affect other activity is an activity of the way. According to the scope of enterprise activities, the value chain is divided into the internal value chain and the external value chain. It can be seen that the value chain analysis takes the st