發(fā)布時(shí)間：2018-07-10 19:01

  本文選題：戰(zhàn)略成本管理 + 績(jī)效評(píng)價(jià)��； 參考：《貴州財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)的增長(zhǎng)，企業(yè)間的競(jìng)爭(zhēng)日趨激烈，企業(yè)的經(jīng)營(yíng)方式與所處的管理環(huán)境發(fā)生了巨大的變化，傳統(tǒng)的成本管理由于自身缺陷已不能準(zhǔn)確衡量企業(yè)的成本。為了彌補(bǔ)傳統(tǒng)成本管理方法的缺陷，戰(zhàn)略成本管理應(yīng)運(yùn)而生，從戰(zhàn)略的高度來研究企業(yè)的成本管理，尋求企業(yè)核心競(jìng)爭(zhēng)力，提高成本管理水平�？�(jī)效評(píng)價(jià)作為衡量企業(yè)管理成果的重要手段，應(yīng)視為戰(zhàn)略成本管理的一部分來研究，那么建立完善的企業(yè)戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系，可以反映出戰(zhàn)略成本管理是否良好地控制了企業(yè)的成本，可以反映出是否為企業(yè)帶來了良好的經(jīng)濟(jì)效益。 為了正確反映企業(yè)實(shí)施戰(zhàn)略成本管理后是否可以帶來良好的經(jīng)濟(jì)效益，應(yīng)該運(yùn)用相應(yīng)的方法測(cè)量企業(yè)實(shí)施戰(zhàn)略成本管理后所獲得的績(jī)效。戰(zhàn)略成本管理的績(jī)效評(píng)價(jià)就是為衡量這一經(jīng)濟(jì)效益而產(chǎn)生的，首先它根據(jù)企業(yè)的特點(diǎn)設(shè)計(jì)了相關(guān)的評(píng)價(jià)指標(biāo)，對(duì)企業(yè)運(yùn)用戰(zhàn)略成本進(jìn)行管理的步驟與結(jié)果，還有戰(zhàn)略成本的計(jì)劃執(zhí)行狀況與控制情況進(jìn)行相關(guān)評(píng)價(jià)，可以使經(jīng)營(yíng)管理者認(rèn)識(shí)到在企業(yè)在實(shí)施戰(zhàn)略成本管理的過程中，企業(yè)的競(jìng)爭(zhēng)位置是否發(fā)生了相應(yīng)的改變，各項(xiàng)經(jīng)營(yíng)管理活動(dòng)是否達(dá)到了預(yù)期的標(biāo)準(zhǔn)，是否應(yīng)該對(duì)企業(yè)未來的競(jìng)爭(zhēng)戰(zhàn)略做出相應(yīng)的調(diào)整。因此戰(zhàn)略成本管理的績(jī)效評(píng)價(jià)是對(duì)企業(yè)成本管理成果的分析與總結(jié)，為企業(yè)取得最終的競(jìng)爭(zhēng)優(yōu)勢(shì)指明了方向。 本文通過對(duì)戰(zhàn)略成本管理績(jī)效的相關(guān)理論進(jìn)行表述，在借鑒平衡記分卡和經(jīng)濟(jì)增加值的前提下，構(gòu)建了戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系的結(jié)構(gòu)框架，在戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系中，共有三級(jí)指標(biāo)，4個(gè)一級(jí)指標(biāo)，12個(gè)二級(jí)指標(biāo)，30個(gè)三級(jí)指標(biāo)。并提出了戰(zhàn)略成本管理的績(jī)效評(píng)價(jià)方法，即采用模糊綜合評(píng)價(jià)法來計(jì)分，系統(tǒng)介紹了利用該方法進(jìn)行評(píng)價(jià)的程序，然后利用“最大隸屬度”原則，，評(píng)價(jià)企業(yè)經(jīng)營(yíng)績(jī)效的好壞。為驗(yàn)證該方法的有效性與可行性，本文最后選擇了一個(gè)案例對(duì)該評(píng)價(jià)方法的過程進(jìn)行演算，將本文構(gòu)建的戰(zhàn)略成本管理績(jī)效評(píng)價(jià)體系與該方法結(jié)合起來，并進(jìn)行相應(yīng)的研究。
[Abstract]:With the growth of economy, the competition among enterprises is becoming more and more fierce. The management mode and management environment of enterprises have changed greatly. Traditional cost management can not accurately measure the cost of enterprises because of its own shortcomings. In order to make up for the defects of traditional cost management, strategic cost management emerges as the times require. From the perspective of strategy, we study the cost management of enterprises, seek the core competitiveness of enterprises, and improve the level of cost management. Performance evaluation, as an important means of measuring enterprise management results, should be considered as a part of strategic cost management to study, so a perfect performance evaluation system of enterprise strategic cost management should be established. It can reflect whether the strategic cost management controls the cost of the enterprise well, and whether it brings good economic benefits to the enterprise. In order to correctly reflect whether the enterprise can bring good economic benefits after the implementation of strategic cost management, we should use the corresponding methods to measure the performance of the enterprise after the implementation of strategic cost management. The performance evaluation of strategic cost management is produced to measure this economic benefit. Firstly, it designs the relevant evaluation index according to the characteristics of the enterprise, and the steps and results of the management of the enterprise using strategic cost. There is also the strategic cost of the plan implementation and control of the relevant evaluation, can make managers realize that in the implementation of strategic cost management process, whether the competitive position of the enterprise has changed, Whether each management activity has reached the expected standard, whether should make the corresponding adjustment to the enterprise's future competition strategy. Therefore, the performance evaluation of strategic cost management is the analysis and summary of the enterprise cost management results, and points out the direction for the enterprise to obtain the final competitive advantage. Based on the theory of strategic cost management performance and the reference of balanced scorecard and economic added value, this paper constructs the framework of strategic cost management performance evaluation system. In the performance evaluation system of strategic cost management, there are three indicators, four first-degree indicators, 12 second-class indicators and 30 third-level indicators. The paper also puts forward the performance evaluation method of strategic cost management, that is, using fuzzy comprehensive evaluation method to score, systematically introduces the evaluation procedure using this method, and then uses the principle of "maximum membership degree" to evaluate the business performance of enterprises. In order to verify the effectiveness and feasibility of this method, this paper selects a case to calculate the process of the evaluation method, and combines the strategic cost management performance evaluation system constructed in this paper with the method, and carries on the corresponding research.
【學(xué)位授予單位】：貴州財(cái)經(jīng)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

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