如今,企业想要在经济全球化的大潮中立于不败之地,如何提高企业核心竞争力成为企业关注的焦点,而成本管理越来越成为企业经营和发展的重中之重.本文在介绍市场竞争的大背景下,着重强调企业发展需要考虑的问题,突出企业核心竞争力的重要性及获取核心竞争力的重要途径和方法,着重介绍战略成本管理及控制.通过案例分析,在借鉴国内外优秀企业成本控制经验的基础上,简要分析了构成战略成本管理的价值链、战略定位、成本动因等理论.希望通过本文的分析,能够为企业长期发展提供有益的思路.
Today, the enterprise wants to in the economic globalization tide in an invincible position, how to improve the core competitiveness of enterprises become the focus of attention, and enterprise cost management in enterprise management and development more and more become the most important. This paper introduces the background of market competition, stressing enterprise development issue to consider, outstanding enterprise core competitive ability and the importance of access the core competitiveness of the important way and the method, introduces emphatically the strategic cost management and control. Through the case analysis, in referring to the excellent enterprise cost control experience, the paper analyses the value chain constitutes a strategic cost management, strategic orientation, cost drivers theory. Hope that through this paper analysis for the long-term development of the enterprise, can provide useful ideas.