CAJ | 학술논문

本文首先分析了我国发电企业成本管理的现状,在此基础上说明了在发电行业推行战略成本管理的必要性;接着介绍了战略成本管理的定义、特点及主要的分析方法;进而从战略成本管理的角度,对企业的内外部环境和成本结构进行研究,并运用战略成本规划、控制和业绩评价,使企业在电力市场中寻求并保持长久的竞争优势.
본문수선분석료아국발전기업성본관리적현상,재차기출상설명료재발전행업추행전략성본관리적필요성;접착개소료전략성본관리적정의、특점급주요적분석방법;진이종전략성본관리적각도,대기업적내외부배경화성본결구진행연구,병운용전략성본규화、공제화업적평개,사기업재전력시장중심구병보지장구적경쟁우세.
The thesis firstly analyzes the cost present condition of generation enterprises in China. In the foundation of that, the point narrated is the necessity to propel strategic cost management in generation enterprises. Secondly, it introduces the connotation, characteristics and analysis methods about strategic cost management. Moreover, from the perspective of strategic cost management, it studies the internal and external circumstances and its cost structure. Finally, strategic cost layout, controlling and estimating are applied in order that generation enterprises can seek and maintain longtime competitive advantages in electric power market.