战略成本动因应用分析

实行成本动因管理是企业成本管理的根本,也是战略成本管理的精髓。由于战略成本动因分析理论是从国外引进的、战略成本动因分析方法的应用不具有强制性、战略成本动因理论的实践应用缺少相关的管理人才等原因,导致中国企业未能有效运用战略成本动因分析理论,使成本管理不能给企业经营战略的实施带来有力的支持。合理选择各项结构性成本动因,强化各项执行性成本动因,以获得竞争优势;认清不同的战略成本动因的重要性,选择核心的战略成本动因进行分析和解剖,以更好地为企业的战略成本管理系统服务。

An analysis of application of strategic cost motivation

The management of cost motivation is the basis of enterprise cost management, and the core of strategic cost management too. But due to the fact that strategic cost motivation theory was introduced from foreign countries, the practice of its application is not mandatory, and there is a lack of relevant administration personnel, strategic cost theory has not been widely applied in China and has not fulfilled its function in supporting the enterprise management. What can be done in China now is to make proper selections of structural cost motivation, to strengthen the implementation of cost motivation so as to increase the competitiveness of Chinese enterprises.