西安顶益食品有限公司的战略成本管理研究-西安理工大学经管系系会计专业毕业论文精选.doc

西安顶益食品有限公司的战略成本管理研究-西安理工大学经管系系会计专业毕业论文 Science and engineering university in Xian manage to fasten an accountancy profession 2010 class Xian China 710048 Abstract Natural selection ,survival of the fittest .With the establishment and developing of modern enterprises system, people are paying more and more attention to the study of input-output relationship, the cost holds the very important status in the enterprise competition. As the latest stage in the development of cost management, strategic cost management make the ideas of strategic management applied to the cost of management and combine them with their own characteristics to form a new model of cost management. This paper describes the current research on strategic cost management of the status quo, including international and domestic; The characteristics, procedures, objectives and content of strategic cost management ; the basic analytical methods of strategic cost management: including value chain analysis, cost driver analysis and so on ; the status of XTY Company ’s cost management ,a brief introduction of XTY Company ;The analysis of performance indicators and cost management of the status quo. Through the analysis, we want to reveal the issue of the XTY Company cost management, At the same time, make a conclusion that in order to make the information of the cost management help business managers, we should pay attention to the changing from the traditional model cost management that reduce the cost to the new cost management which combine the cost management to the strategic objectives of the firm. In order to improve the lever of cost management in XTY Company, we must combine all kinds of new techniques of cost management and unfolding the strategic cost management. Finally, the paper is brought forward the strategic cost management theory of XTY Company, also is indicated emphases. Key words: strategic cost management Cost Driver value chain XTY Company 目录 摘 要 1 1 绪论