CAJ | 학술논문

企业竞争环境瞬息万变，新的需求、理念及组织形式不断出现，对传统成本管理造成巨大冲击，也对战略成本管理提出了新的要求。本文对战略成本管理的思想突破与实践特征进行了归纳分析，总结得出：就思想突破而言，传统成本管理更加注重局部环节、低位成本、生产者成本及资金运动，具有成本管理与战略管理相分离、成本与资本相分离的特点；战略成本管理更加注重整体环节、高位成本、消费者成本及商业模式，具有成本管理与战略管理相结合、成本与资本相融合的特点。就实践特征而言，传统成本管理更加注重企业内部及实体运作，具有以成本定价格、追求单体企业成本最低、降低成本不可持续的特点。战略成本管理更加注重企业外部及虚拟运作，具有以价格定成本、追求价值网络总体成本最低、降低成本可持续性的特点。战略成本管理的“整体性”、“外部性”、“无形性”、“不可计量性”、“长远性”、“和谐性”及“无限性”理念，克服了传统成本管理“局部性”、“内部性”、“有形性”、“可计量性”、“短视性”、“矛盾性”及“有限性”等缺陷。以此构筑了战略成本管理的基本框架，以期更好地指导企业实践。
기업경쟁배경순식만변，신적수구、이념급조직형식불단출현，대전통성본관리조성거대충격，야대전략성본관리제출료신적요구。본문대전략성본관리적사상돌파여실천특정진행료귀납분석，총결득출：취사상돌파이언，전통성본관리경가주중국부배절、저위성본、생산자성본급자금운동，구유성본관리여전략관리상분리、성본여자본상분리적특점；전략성본관리경가주중정체배절、고위성본、소비자성본급상업모식，구유성본관리여전략관리상결합、성본여자본상융합적특점。취실천특정이언，전통성본관리경가주중기업내부급실체운작，구유이성본정개격、추구단체기업성본최저、강저성본불가지속적특점。전략성본관리경가주중기업외부급허의운작，구유이개격정성본、추구개치망락총체성본최저、강저성본가지속성적특점。전략성본관리적“정체성”、“외부성”、“무형성”、“불가계량성”、“장원성”、“화해성”급“무한성”이념，극복료전통성본관리“국부성”、“내부성”、“유형성”、“가계량성”、“단시성”、“모순성”급“유한성”등결함。이차구축료전략성본관리적기본광가，이기경호지지도기업실천。
The enterprise competition environment has changed rapidly, the new requirements, concepts and organization forms appear constantly, this causes great impact on the traditional cost management, and also puts forward new requirements to the strategic cost management. This paper makes an inductive analysis about the thoughts breakthrough and practical characteristics of the strategic cost management, and sums up： from the thoughts breakthrough side, the traditional cost management pay more attention to local, low-level cost, cost of producer and cash flow movement, has the characteristics： cost management and strategic phase separated, cost and capital phase separation;In contrast, the strategic cost management pay more attention to the whole, high-level cost, consumer cost and business model, has the characteristics： cost management and strategic phase combined, cost and capital phase combined. From the practical characteristics side, the traditional cost management pay more attention to the internal and physical operation, has the characteristics： pricing according to the cost, pursue the individual enterprise cost lowest, the cost reduction cannot be continued; The strategic cost management pay more attention to the external and virtual operation, has the characteristics： costing according to the price, pursue the value network overall cost minimum, the cost reduction can be continued. The concepts of ＂integral＂, ＂external＂, ＂intangible＂, ＂Immeasurable insufficient＂, ＂harmonious＂ and ＂limitless＂ which the strategic cost management holds, overcomes the defects of traditional cost management, such as ＂local＂, ＂internal＂, ＂tangible＂, ＂measurable＂, ＂myopic＂, ＂paradoxical＂ and ＂limited＂. This makes the research route of strategic cost management become clearer, and gives a better guide to the practice of enterprises.