战略成本管理（兼论作业成本法）在营销成本管理中的应用研究论文 上海交通大学.docVIP

THE RESEARCH ON APPLYING STRATEGIC COST MANAGEMENT (AS WELL AS ACTIVITY-BASED COST MANAGEMENT) TO THE MANAGEMENT OF MARKETING COST ABSTRACT With the deepening of the world economic integration, the operating risk which all the corporations face is aggrandizing. In such circumstances, the traditional cost management method, which is empirical and rational, can’t fix in with the requirement of the developing economic. Meanwhile, a whole new cost management method that is called strategic cost management is noticed with each passing day. It is the strategic cost management that emphasizes not only brings down the cost but also enhance the strategic position of a company in the cost management process. The purpose of applying strategic cost management is to help corporations to derive advantage from competition and to enhance the strategic position of them. So that they may gain remuneration surpassed the average level. From the beginning, the administrators were attentive to the strategic cost management. Nowadays, both the theory and practice of this method has been adequately developed in western countries. Compared with the traditional method, strategic cost management has much advantage. In this article, we carry out some research on applying strategic cost management in modern Shipping Corporation to control marketing cost based on the analysis of two method of cost management mentioned before. In order to analyze the difference in calculation of the two methods and their influence on the strategy of the corporation, we use the marketing cost of container joint transportation corporation of Nanchang in 2001 as subject matter. Our study manifest that marketing cost among different customers can be transferred and it can be transferred from small consignor to large consignor. Adopting strategic cost management, such problem can be avoided. Strategic cost management method can get precise information of cost thus enable the administrators to integrate cost, bring d