CAJ | 학술논문

企业要有效实施战略成本管理,就要有量化的战略成本具体数据用于监控。战略成本管理战线较长,成本动因也多种多样,企业难以形成一个整体意义上的单位产品战略成本数据。应基于战略成本管理细分化理论来确定价值链上各责任部门的战略成本具体数据,将战略成本化整为零后进行管理和控制。各部门可按照自己的责任范围,应用信息化管理手段和数据分析技术以及相应成本计算方法来得出各自的战略成本数据。
기업요유효실시전략성본관리,취요유양화적전략성본구체수거용우감공。전략성본관리전선교장,성본동인야다충다양,기업난이형성일개정체의의상적단위산품전략성본수거。응기우전략성본관리세분화이론래학정개치련상각책임부문적전략성본구체수거,장전략성본화정위령후진행관리화공제。각부문가안조자기적책임범위,응용신식화관리수단화수거분석기술이급상응성본계산방법래득출각자적전략성본수거。
Enterprises must take strategic cost management effectively and have to take quantitative strategic cost detailed data for monitoring. The strategic cost management has a longer battle line, and the cost agents are various, so it is difficult for enterprise to form a whole unit product strategic cost data. The strategic cost specified data from each responsibility division should be determined by management specification theory of strategic cost, and the strategic cost is divided to be managed and controlled. Each department can obtain each strategic cost data by using information management method, data analysis and relevant cost calculation method.