诸暨路友鞋厂战略成本管理解析研究.docVIP

PAGE / NUMPAGES - 内 容 摘 要 随着产品多元化、组织柔性化、服务理念顾客化、市场竞争全球化等内外部环境的变化，传统的成本管理显然不能满足企业长期稳定发展的战略经营需要，而管理中战略问题日渐增长的重要性，也激发了成本管理对战略的关注。战略成本管理就是为了适应企业竞争环境的变化和战略管理的需要而产生发展起来的，是成本管理与战略管理相融合的产物。近年来，对于战略成本管理的研究讨论较多，本文主要从介绍企业战略成本管理入题，简单介绍了企业战略成本管理在国内外的发展历程，并论述了战略成本的内容及特点。再介绍了诸暨路友鞋厂战略成本管理的现状，并根据此现状做出了相应的对策，对鞋厂的价值链和成本动因做了分析，强调战略成本管理在企业发展中的重要作用。 关键词：战略成本、战略成本管理、价值链 Abstract With product diversification, organizational flexibility, the concept of customer service, and market competition of globalization, such as changes in internal and external environment，traditional cost management obviously does not meet the long-term steady development of corporate strategic business needs，and the importance of the management of strategic issues of growing，also stimulated the concern of the cost management for strategic.Strategic cost management is to adapt to changes in the competitive environment of business and strategic management needs produced and developed,is the produce of cost management and strategic management integration.In recent years,there is more discussion of strategic cost management.In this paper, mainly from the cost management business strategy, introduced into the title. A brief introduction of enterprise strategic cost management in the course of development at home and abroad. And discusses the contents and characteristics of strategic cost. Re-introduced the status of Strategic Cost management of the road-friend shoe factory of zhuji, according to the status quo and make the appropriate response, cost driver of the value chain and analyze of the shoe factory, emphasis on strategic cost management important role of in the enterprise in the development. KEYWORDS：strategic cost, Strategic Cost Management,Value chain 目录 TOC \o 1-3 \h \z \u 第一章绪论1 第一节选题的背景和意义1 一、选题背景1 二、选题意义1 第二节国内外研究现状3 一、国外研究现状3 二、国内研究现状4 第二章中小型企业战略成本管理概述5 第一节战略成本管理的内容及其特点5 一、战略成本管理的定义5 二、战略成本管理的特点5 第二节中小型企业战略成本的构成6 第三节战略成本管理实施内容9 一、价值链分析9 二、战略定位分析9 三、成本动因分析10 第三章诸暨路友鞋厂战略成本管理研究11 第一节诸暨路友鞋厂简介11 第二节诸暨路友鞋厂战略成