战略成本动因

战略成本动因分析的应用模式研究

Research on the Application Mode of Strategic Cost Driver Analysis

随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。

The theory of cost is going further because of strategic cost driver .

依据我国钻井公司战略成本动因分析提供的战略性信息，采用改进的模糊综合评价SWOT法，对我国钻井公司进行国际化经营的战略定位，并据此进行相应的实证研究。

Using the strategic information offered by strategic cost-driver analysis , the fuzzy comprehensive evaluation method was adopted to improve SWOT ( strength , weakness , opportunity and threat ) method for internal drilling companies ' strategic positioning in international operations . And the relevant positive research was done .

战略成本动因分析可以为企业的战略定位提供战略性信息。

Strategic cost-driver analysis can provide strategic information for enterprise 's strategic positioning .

战略成本动因应用分析

An analysis of application of strategic cost motivation

这是一种从战略成本动因出发来管理成本的逻辑思路。

This is a logic thinking to control cost from the angle of strategic cost drivers .

战略成本动因优化控制必须同时运用独立控制和协同控制两种控制方式，才能取得最佳控制效果。

Only implementing simultaneously the independent controlling and the synergistic controlling , could the controlling of strategic cost drivers achieve the optimum effect .

首先，阐述了成本动因尤其是战略成本动因的定义、特征和分类等基本理论；

Firstly , the theory of cost driver , especially strategic cost driver , is expatiated , including the definition , characteristics and classification .

本文选择西安市装备制造业作为研究对象，结合其行业特性特点，寻找其战略成本动因，以战略成本动因为契机，对该行业企业实施战略成本管理问题进行了研究。

This paper chooses Xi ' an equipment manufacturing industry as the research objects . This paper is combined with the industry characteristics to find the strategic cost driver .

总体而言，本文的研究对我国运用战略成本动因分析加强企业战略成本管理提出了管理思路，具有一定的借鉴意义。

Overall , the study on strengthening business strategy cost management by using strategic cost driver analysis gives some tips on the management research , has certain referential significance .

设计单项战略成本动因独立控制策略。在不考虑战略成本动之间相互作用和相互影响的条件下，依据战略成本动因作用机理分析，单独设计某一项战略成本动因的控制策略。

Designing independent control tactics of single strategic cost driver based on the full analysis of influence mechanism of strategic cost drivers regardless of the influences among strategic cost drivers .

由于战略成本动因分析是战略成本管理的基础，因此，研究电子商务环境对战略成本动因分析的影响程度成为一个必要的问题。

Furthermore , Strategic Cost Drivers Analysis is the basis of Strategic Cost Management . Discussing the tools of management & the analysis of value chain , strategic making and cost drivers .

而从战略成本动因分析入手，从整体上规划和控制成本，培育企业的长期竞争优势，正是战略成本管理的精髓所在。

At the core of the strategic cost management lie analyzing strategic cost driver in the first place , regulating and controlling cost in a whole way , thus forging enterprises ' long-term competitiveness .

本文的研究就此展开，力图解决的问题是电子商务环境对战略成本动因分析产生了何种影响，以及影响的程度。

So how to study the impact of E-commerce environment on Strategic Cost Drivers Analysis is a big problem , which demands prompt solution . The research of this paper is launched at this point .

然后，紧紧围绕战略成本动因分析与控制，构建涵盖战略成本动因控制目标、思想及价值链分析与再造的分析与控制体系；

Then , around strategic cost driver tightly , the principal framework is structured , involved in goals and ideas of analysis and control on strategic cost driver , as well as in analysis and reconstruction of value chain .

这就意味战略成本动因控制必须协同好战略成本动因之间的各种关系以及战略成本动因与其他系统的关系，以避免战略成本动因控制中的各种冲突和无效率行为。

This means that it is necessary for the controlling of strategic cost drivers to harmonize relations among strategic cost drivers and between the strategic cost driver and the other systems in order to avoid the conflicts and ineffective actions .

研究表明，采用战略成本动因分析和价值链分析是实施战略成本管理的有效途径，能够为企业改变成本地位、获取竞争优势提供契机。

Studying result shows that it is effective ways of implementing strategic cost management to adopt strategic cost driver analysis and value chain analysis , because they can offer the opportunites for changing the cost position and obtaining the competition advantage .

文章着重分析了战略成本动因的内涵和特点、战略成本动因分析的现实意义、成本动因的选择原则和战略成本动因分析在战略成本管理中的应用模式等问题。

This paper focuses on examining the connotation and characteristics of strategic cost driver , the practical significance of strategic cost driver analysis , the principles for choosing strategic cost driver and the application mode of strategic cost driver analysis in strategic cost management .

分析并提出商业银行价值链、影响商业银行成本的战略动因（成本动因分析）、如何进行战略定位分析；

The author analyze the value-chain of commercial bank , the cost driver of commercial bank , and how to positing bank 's strategy .

将战略成本的成本动因分析引入到产品采购、解决方案设计和销售管理中，改变了传统成本的核算方式，对公司战略和经营也具有借鉴价值。

The introduction of cost causation analysis to product purchasing , solution designing and sales management changes the traditional accounting method for cost and most importantly , guides the development of corporate strategy as well as its operation .

文中通过理论与实践的结合，从实施成本领先战略、做好成本动因分析、前移成本控制重心等方面阐述了黄金矿山企业经营观念的转变与创新。

Based on theoretical analysis and practice , the paper discusses the change and renewal management concept of gold mines in order to carry out cost control management strategy , conduct cost influencing factor analysis and forward cost control emphasis .

文中着重运用价值链分析、战略定位分析、成本动因分析这三个战略成本管理分析工具对我国航空公司进行分析并提出了相应改进措施。

In this paper analyses the airlines in China focus on utilizing three analysis tools of strategic cost management : value chain ; strategic posting ; cost driver .

在第三部分中，将建立企业的价值链模型，在此基础上对企业进行战略意义上的成本动因分析，找出成本控制的关键因素；

In the third part , I intend to build the value chain model of this corporation and plan to find the crucial points on the base of SCM .

最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。

Lastly , from different perspectives of strategic application and practical application , strategic cost driver is studied .

第二章研究了三种主要的战略成本分析工具，即价值链分析、战略定位分析和成本动因分析。

Chapter Two , it explains three kinds of main analysis tools : value chain analysis , formulating strategies and cost driver analysis .

群内企业战略成本管理除了应进行集群价值链分析、战略定位分析、战略成本动因分析与控制外，还应当将成本风险管理融入进来，四者一起构成其基本框架。

The strategic cost management mode for them should not only include the value chain analysis , strategic positioning analysis , strategic cost driver analysis and controlling , the cost risk management should be integrated in . The four together form the basic framework .

随后本论文详细介绍了实施媒介战略成本管理的具体步骤，即价值链分析、战略定位分析、战略成本动因分析，并具体探讨了如何通过价值链的重构来实施媒介战略成本管理。

Secondly , this article introduces the steps about SCM implementation precisely , including value chain analysis , strategic positioning analysis , and cost driving analysis . And the way how to realize MSCM through restructuring value chain is also explored .

第二部分，针对战略成本管理的方法理论层面，重点论述了价值链分析、战略定位分析、成本动因分析三个代表性的分析工具的应用程序或方法。

Play a role in touching briefly on the essentials after arriving to the following argumentation . The second part , based on the methodology , mainly discussed the application program or method of fact value chain analysis , strategy orient analysis , cost reason analysis .

提出战略成本管理的四个工具思想，在传统认为的价值链分析、战略定位分析、成本动因分析外，需要加上成本管理的绩效评价，形成闭环。

Proposed four tools of the strategic cost management thought , reveals that traditional " the value chain analysis ", " the strategic Orientation analysis ", " the cost driver analysis ", should be added by " the performance appraisal of cost management ", to form the closed loop .

战略成本管理的主要模式是桑克模式，其内容主要包括价值链分析、战略定位和成本动因分析几个方面。

SCM includes the analysis of value chain , strategic , position and cost drive .