文档介绍：摘要
随着信息时代的到来与现代高新技术的蓬勃发展,传统的企业管理模式由于内在的狭隘性与局限性而愈来愈无法适应新环境的剧变。一种崭新的企业管理理论----战略成本管理理论应运而生。它将企业的战略与成本管理相结合,从战略高度对企业成本行为进行全面了解、控制和改善,从而可以创造企业的长期竞争力。浙江中小企业的成本管理大多还局限于传统的战术成本管理范畴,很少涉及战略意义上的成本管理。面对日趋激烈的市场竞争,为了争夺生存和发展空间,浙江中小企业也必须逐步引进战略成本管理新理念和新技术。
本文在阐述战略成本管理发展、特点及其意义的基础上,介绍战略成本管理的方法,分析总结浙江中小企业企业战略成本管理应用的现状和存在的问题,并提出相应改进对策。
关键词:浙江中小企业;战略成本管理;现状问题;改进对策
Abstract
With the advent of the information age and the development of modern high-tech, the traditional enterprise management model because of its inherent limitations and narrow-mindedness can not adapt to drastic changes in the new environment. A brand new enterprise management theory ---- Strategic cost management theory came into being. bines business strategy with cost management, and from a strategic perspective on the business results of prehensive understanding of cost behavior, control and improvement, which can create long-petitiveness of enterprises. Most of the cost of management of small and medium enterprises in Zhejiang Province is also confined to traditional areas of cost management tactics, little strategic sense, the costs involved in management. Faced with increasingly fierce petition, in order pete for survival and development, Zhejiang SME also has to gradually introduce the new concept of strategic cost management and new technology.
Based on elaborating the strategic cost management development, characteristics and significance of basis, this paper introduces the strategic cost management methods, then analyses and summarizes small and medium-sized enterprises in Zhejiang enterprise strategic cost management application situation and the existing problems, at last puts forward the corresponding improvement countermeasures.
Key words: Zhejiang SME; Strategic cost management; Current problems; Countermeasures
目录
一、引言 2
二、战略成本管理的原则和基本框架 2
(一) 战略成本的含义和发展 2
(二) 战略成本管理的原则 3
(三) 战略成本管理的分析工具和程序 5
(四) 战略成本管理的优越性 7
三、浙江中小企业的发展状况及经营特征 8
(一)浙江中小企业的发展状况 8
(二)浙江中小企业的经营特征 9
四、浙江中小企业运用战略成本管理的现状和存