煤炭企业战略成本管理应用研究-会计学专业毕业论文.docx

PAGE PAGE IV 摘要 战略成本管理是战略管理与成本管理相结合的产物，战略成本管理的产生， 一方面是为了适应企业战略管理的需要，另一方面则是企业传统成本管理体系 自身变革的需要。战略成本管理，是尚须研究解决的理论问题和现实问题。我 国煤炭企业目前所处的复杂环境和面临的成本压力迫切需要企业注入战略成本 管理理论的新理念，而同时煤炭企业成本管理的特点决定了战略成本管理理论 在我国煤炭企业应用的可行性。本文的写作目的在于尝试给我国煤炭企业提供 一种新的成本管理方法，使煤炭企业在成本持续降低的同时提高竞争优势。本 文主要运用了规范分析，比较分析和案例分析的研究方法。笔者创新提出了实 施战略成本管理的具体程序，进一步丰富和完善了现有的战略成本管理理论框 架。并重点论述了战略定位分析、价值链分析和成本动因分析三个工具以及战 略业绩评价体系在我国煤炭企业中如何进行应用，最后在此基础上，进行了具 体的案例分析。 【关键词】战略成本管理 战略定位分析 价值链分析 成本动因分析 Abstract The strategic cost management is the product which the strategic management and the cost management is unified. The birth of the strategic cost management, on one hand is to meet the need for the enterprise’s strategic management, on the other hand, is to meet the need for the transformation of the enterprise’s traditional cost management system. The strategic cost management is still a theoretic problem and a realistic problem which should be solved. Now the Coal mining enterprises of China are under complex conditions and face the cost pressure. It urgently needs them to adsorb the new idea of the strategic cost management theory, and at the same time, there is application feasibility for the strategic cost management theory in China because of the cost management’s characteristic of the coal mining enterprise. The purpose of this article lies in attempting to provide one new cost management to the Coal mining enterprises of China and making them reduce cost consistently and enhance the competitive advantage. This article has mainly used the standard analysis, the comparative analysis and the case study analysis. The author innovatively proposed the concrete procedure of the strategic cost management and made present strategic cost management theory’s framework further rich and perfect. The author elaborated how the strategic localization analysis tool, the value chain analysis tool, the cost driver tool as well as the strategic achievements appraisal system are applied in the Coal mining enterprises. At the end, the aut