财务研究
財務研究
재무연구
Finance Research
2015年
4期
3-13
,共11页
成本优势%战略成本驱动因素%战略成本管控
成本優勢%戰略成本驅動因素%戰略成本管控
성본우세%전략성본구동인소%전략성본관공
cost advantages%strategic cost drivers%strategic cost management and control
我国企业能否继续保持低成本的竞争优势？这是一个复杂的热点问题。首先，本文围绕这一问题，创立了“资源耗用—成本优势提升”辨识方法来分析战略成本驱动因素。其次，将五项战略成本驱动因素、目标设定、内部报告与资源配置优化、责任人激励优化、再创战略成本优势相融合，建立了战略成本管控的创新理论框架。再次，以此理论框架为基础建立成本管控数学模型，旨在解决最优五项战略成本驱动因素策略的执行、战略成本管控机制目标的实现和责任人激励融合的难题。最后，借助已建立的数学模型从理论上探讨了责任人的战略成本管控目标和再创战略成本优势的一致性的问题。
我國企業能否繼續保持低成本的競爭優勢？這是一箇複雜的熱點問題。首先，本文圍繞這一問題，創立瞭“資源耗用—成本優勢提升”辨識方法來分析戰略成本驅動因素。其次，將五項戰略成本驅動因素、目標設定、內部報告與資源配置優化、責任人激勵優化、再創戰略成本優勢相融閤，建立瞭戰略成本管控的創新理論框架。再次，以此理論框架為基礎建立成本管控數學模型，旨在解決最優五項戰略成本驅動因素策略的執行、戰略成本管控機製目標的實現和責任人激勵融閤的難題。最後，藉助已建立的數學模型從理論上探討瞭責任人的戰略成本管控目標和再創戰略成本優勢的一緻性的問題。
아국기업능부계속보지저성본적경쟁우세？저시일개복잡적열점문제。수선，본문위요저일문제，창립료“자원모용—성본우세제승”변식방법래분석전략성본구동인소。기차，장오항전략성본구동인소、목표설정、내부보고여자원배치우화、책임인격려우화、재창전략성본우세상융합，건립료전략성본관공적창신이론광가。재차，이차이론광가위기출건립성본관공수학모형，지재해결최우오항전략성본구동인소책략적집행、전략성본관공궤제목표적실현화책임인격려융합적난제。최후，차조이건립적수학모형종이론상탐토료책임인적전략성본관공목표화재창전략성본우세적일치성적문제。
Could Chinese enterprises keep the competitive advantage of low-cost? This is a complex issue. Firstly, based on this issue, this paper creates a“resource consumption-cost advantages” chart to identify the strategic cost drivers in Strategic Cost Management and Control (SC-M&C). Secondly, it combines five strategic cost drivers, objective setting, internal report with optimization of resources allocation, person responsible incentive and strategic cost advantage recreation to establish an innovative theoretical framework for SC-M&C. Thirdly, based on this framework, it establishes a mathematical model of SC-M&C to solve the integration issue of optimal strategic cost drivers tactics implementation, goal achievement of SC-M&C mechanism and person responsible incentive. Finally, employing the mathematical model, it theoretically solves the issue of consistency between the SC-M&C objective for person responsible and the goal of strategic cost advantages recreation.
