战略成本驱动因素的管控研究

摘要

Could Chinese enterprises keep the competitive advantage of low-cost? This is a complex issue. Firstly, based on this issue, this paper creates a“resource consumption-cost advantages” chart to identify the strategic cost drivers in Strategic Cost Management and Control (SC-M&C). Secondly, it combines five strategic cost drivers, objective setting, internal report with optimization of resources allocation, person responsible incentive and strategic cost advantage recreation to establish an innovative theoretical framework for SC-M&C. Thirdly, based on this framework, it establishes a mathematical model of SC-M&C to solve the integration issue of optimal strategic cost drivers tactics implementation, goal achievement of SC-M&C mechanism and person responsible incentive. Finally, employing the mathematical model, it theoretically solves the issue of consistency between the SC-M&C objective for person responsible and the goal of strategic cost advantages recreation.%我国企业能否继续保持低成本的竞争优势？这是一个复杂的热点问题。首先，本文围绕这一问题，创立了“资源耗用—成本优势提升”辨识方法来分析战略成本驱动因素。其次，将五项战略成本驱动因素、目标设定、内部报告与资源配置优化、责任人激励优化、再创战略成本优势相融合，建立了战略成本管控的创新理论框架。再次，以此理论框架为基础建立成本管控数学模型，旨在解决最优五项战略成本驱动因素策略的执行、战略成本管控机制目标的实现和责任人激励融合的难题。最后，借助已建立的数学模型从理论上探讨了责任人的战略成本管控目标和再创战略成本优势的一致性的问题。