本文選題：戰(zhàn)略成本管理　切入點(diǎn)：供電企業(yè)　出處：《華北電力大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著世界經(jīng)濟(jì)的發(fā)展,企業(yè)間競(jìng)爭(zhēng)日趨激烈,以戰(zhàn)略為中心的成本管理模式逐步成為企業(yè)生存發(fā)展并取得競(jìng)爭(zhēng)優(yōu)勢(shì)的關(guān)鍵。作為整個(gè)成本管理過程的評(píng)價(jià)工具,戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系伴隨著成本管理模式的革新應(yīng)運(yùn)而生。戰(zhàn)略成本管理績(jī)效評(píng)價(jià)是對(duì)企業(yè)成本管理成果的分析、考核與總結(jié),它體現(xiàn)了企業(yè)一定時(shí)期內(nèi)成本計(jì)劃與成本控制的有效程度；并且通過對(duì)競(jìng)爭(zhēng)市場(chǎng)整體狀況和競(jìng)爭(zhēng)對(duì)手業(yè)績(jī)的分析比較,為企業(yè)最終取得競(jìng)爭(zhēng)優(yōu)勢(shì)指明了方向。 本文從戰(zhàn)略成本管理的基本理論入手,系統(tǒng)分析了戰(zhàn)略成本管理的概念與內(nèi)涵、戰(zhàn)略成本管理的特點(diǎn)和主要模式,介紹了戰(zhàn)略成本管理的方法與工具。在此基礎(chǔ)上,本文分析了電力企業(yè)戰(zhàn)略成本應(yīng)用的必要性,對(duì)臨汾供電公司成本動(dòng)因進(jìn)行了分析,在此基礎(chǔ)上提出了臨汾供電公司戰(zhàn)略成本管理具體框架。 基于臨汾供電公司戰(zhàn)略成本管理的框架,本文分析了績(jī)效評(píng)價(jià)在戰(zhàn)略成本管理中的重要作用,在系統(tǒng)分析了績(jī)效經(jīng)典模型—平衡積分卡(Balanced Score Card, BSC)模型的基礎(chǔ)上,以臨汾供電公司戰(zhàn)略成本管理績(jī)效評(píng)價(jià)指標(biāo)為出發(fā)點(diǎn),層層推進(jìn),應(yīng)用BSC模型,最終構(gòu)建起臨汾供電公司戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系。結(jié)合臨汾供電公司實(shí)際成本管理數(shù)據(jù),進(jìn)行了臨汾供電公司戰(zhàn)略成本管理績(jī)效評(píng)價(jià)的實(shí)證研究。
[Abstract]:With the development of the world economy, the competition among enterprises is becoming more and more fierce. The strategy centered cost management model has gradually become the key for enterprises to survive and develop and gain competitive advantage, which is used as an evaluation tool in the whole process of cost management. The strategic cost management performance evaluation system comes into being with the innovation of the cost management model. The strategic cost management performance evaluation is the analysis, appraisal and summary of the enterprise cost management results. It reflects the effective degree of cost planning and cost control in a certain period of time, and through the analysis and comparison of the overall situation of the competitive market and the performance of the competitors, it points out the direction for the enterprise to obtain the competitive advantage finally. Starting with the basic theory of strategic cost management, this paper systematically analyzes the concept and connotation of strategic cost management, the characteristics and main modes of strategic cost management, and introduces the methods and tools of strategic cost management. This paper analyzes the necessity of the application of strategic cost in power enterprises, analyzes the cost drivers of Linfen Power supply Company, and puts forward the concrete framework of strategic cost management of Linfen Power supply Company. Based on the framework of strategic cost management in Linfen Power supply Company, this paper analyzes the important role of performance evaluation in strategic cost management. Taking Linfen Power supply Company's strategic cost management performance evaluation index as the starting point, and applying the BSC model, the performance evaluation system of Linfen power supply company's strategic cost management is constructed, and the actual cost management data of Linfen power supply company is combined with Linfen power supply company's actual cost management data. Linfen Power supply Company strategic cost management performance evaluation empirical study.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F426.61

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