基于DEMATEL法的煤炭企业战略成本动因分析

摘要

In strategic cost management, cost driver analysis uses cost drivers to analyze the management and control of strategic cost. Strategic cost drivers are divided into structural cost drivers and execution cost drivers. Starting from the production features analysis of coal enterprise, this paper applies strategic cost driver analysis to production cost research of coal enterprises. The DEMATEL method is introduced to study the internal relevancy of the cost drivers. The synthetic influencing coefficient of the cost drivers are calculated, and the reason-result drawing of cost drivers is drawn. The key strategic cost driver affecting enterprise core competency is found by ordering. Then the key strategic cost driver is optimized to improve enterprises' core competency.%在战略成本管理中,成本动因分析将成本的驱动因素用于分析战略成本的管理与控制,战略成本动因分为结构性成本动因和执行性成本动因两大类.本文从煤炭企业的生产特征分析入手,将战略成本动因分析应用于煤炭企业生产成本研究,引入DE-MATEL法定量研究各项成本动因内部的关联度,计算各成本动因的综合影响系数绘制成本动因的原因—成果图,排序发现影响企业核心竞争力的关键战略成本动因,通过对关键战略成本动因优化进而提升企业核心竞争力.