战略成本管理研究综述

战略成本管理最早于20世纪80年代由英国学者肯尼斯·西蒙兹(Kenneth Simmonds)提出,其产生有深刻的社会经济根源,从宏观方面来说,它是为了适应企业经营环境的变化和信息技术快速发展的需要。从微观方面来说,它一方面是为了适应企业战略管理的需要,另一方面是企业传统成本管理系统为了弥补自身缺陷、自身变革的需要。本文通过对国外战略成本管理研究的兴起和发展进行综述,指出21世纪中国战略成本管理的研究应该坚持理论研究与实证研究相结合、定性研究与定量研究相结合的原则,从而帮助企业确立竞争战略,并采取与企业竞争战略相配合的成本管理制度,使企业能在激烈的市场竞争中获胜。

Summary of the Research on Strategic Cost Management

Strategic Cost Management was originally advocated by British Scholar Kenneth Simmonds in the 1980' s. Its emergence has profound social and economic roots. From the macroscopic perspective, Strategic Cost Management is to meet the needs of adapting to the changes of business management situation and the rapid development of information technology. From the microscopic perspective, on the one hand, Strategic Cost Management is to meet the needs of implementing strategic management. On the other hand, Strategic Cost Management is for the self - transformation of the traditional cost management system which needs remedying due to its own defect. By way of outlining the research on the flourish and development of Strategic Cost Management in foreign countries, this article points out that the research on Strategic Cost Management in China in the 21" century should stick to the principle of combining theoretical with empirical study, qualitative with quantitative study. Thereby it can help business set up the competitive strategy and implement cost management system which matches the competitive strategy of the business in order to win in the keen market competition.