我国企业实施战略成本管理的问题与对策

战略成本管理是适应企业战略管理的需要,以及改革传统成本管理缺陷而产生的一种新的成本管理方法。通过实证研究分析,总结出我国企业在实施战略成本管理过程中存在诸如对战略成本管理的内涵理解不到位,价值链分析和SWOT分析不充分,信息有效性不足,战略成本管理方法和人力资源管理落后等问题。针对问题实际,从更新观念提高素质,组建战略成本管理部门,搭建企业信息化平台,实施战略人力资源管理等方面入手,提出了改进企业战略成本管理的措施。

The Issue of the Implementation of Strategic Cost Management and Counte~ures Analysis of Chinas Enterprises

Strategic cost management is a new method of managing for cost, the rise of which is to adapt to the needs of enterprises＇ strategic management, as well as the reform of deficiencies of the traditional cost management. Through the analysis of empirical researeh, we may sum up that several problems have been existing in the implementation process of cost management of the enterprises, such as, partly misunderstanding the deep meaning of the strategic cost management, the insufficient analysis of value chain and SWOT, short of effective information, as well as the lagging behind of the method of strategic cost management and human resources and so on. With regard to the reality of these problems, we should begin to update our concept and improve the quality of entrepreneurs, organize the department of strategic cost management, put up the structures of the enterprise information platform, and carry out the management of strategic human resource and so forth in order to propose the countermeasures to improve cost management.