本文選題：戰(zhàn)略成本管理 + 績效評價　； 參考：《貴州財經(jīng)大學》2013年碩士論文

【摘要】：隨著經(jīng)濟的增長，企業(yè)間的競爭日趨激烈，企業(yè)的經(jīng)營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確衡量企業(yè)的成本。為了彌補傳統(tǒng)成本管理方法的缺陷，戰(zhàn)略成本管理應運而生，從戰(zhàn)略的高度來研究企業(yè)的成本管理，尋求企業(yè)核心競爭力，提高成本管理水平�？冃гu價作為衡量企業(yè)管理成果的重要手段，應視為戰(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)略成本管理績效評價體系，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)濟效益。 為了正確反映企業(yè)實施戰(zhàn)略成本管理后是否可以帶來良好的經(jīng)濟效益，應該運用相應的方法測量企業(yè)實施戰(zhàn)略成本管理后所獲得的績效。戰(zhàn)略成本管理的績效評價就是為衡量這一經(jīng)濟效益而產(chǎn)生的，首先它根據(jù)企業(yè)的特點設計了相關的評價指標，對企業(yè)運用戰(zhàn)略成本進行管理的步驟與結果，還有戰(zhàn)略成本的計劃執(zhí)行狀況與控制情況進行相關評價，可以使經(jīng)營管理者認識到在企業(yè)在實施戰(zhàn)略成本管理的過程中，企業(yè)的競爭位置是否發(fā)生了相應的改變，各項經(jīng)營管理活動是否達到了預期的標準，是否應該對企業(yè)未來的競爭戰(zhàn)略做出相應的調整。因此戰(zhàn)略成本管理的績效評價是對企業(yè)成本管理成果的分析與總結，為企業(yè)取得最終的競爭優(yōu)勢指明了方向。 本文通過對戰(zhàn)略成本管理績效的相關理論進行表述，在借鑒平衡記分卡和經(jīng)濟增加值的前提下，構建了戰(zhàn)略成本管理績效評價體系的結構框架，在戰(zhàn)略成本管理績效評價體系中，共有三級指標，4個一級指標，12個二級指標，30個三級指標。并提出了戰(zhàn)略成本管理的績效評價方法，即采用模糊綜合評價法來計分，系統(tǒng)介紹了利用該方法進行評價的程序，然后利用“最大隸屬度”原則，，評價企業(yè)經(jīng)營績效的好壞。為驗證該方法的有效性與可行性，本文最后選擇了一個案例對該評價方法的過程進行演算，將本文構建的戰(zhàn)略成本管理績效評價體系與該方法結合起來，并進行相應的研究。
[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.
【學位授予單位】：貴州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3

【參考文獻】

相關期刊論文 前9條

1 劉麗;;芻議EVA企業(yè)績效評價方法[J];科技成果縱橫;2007年03期

2 宋艷;一種新型績效評價方法—平衡計分卡[J];北方經(jīng)貿;2005年09期

3 王化成,劉俊勇;企業(yè)業(yè)績評價研究回顧及卡普蘭和諾頓的理論貢獻[J];財會通訊;2003年12期

4 陳雪松,韓秀華;平衡計分卡和關鍵成功要素在戰(zhàn)略管理中的運用與整合[J];西安交通大學學報(社會科學版);2003年03期

5 趙健梅,邢穎;對企業(yè)經(jīng)營業(yè)績評價的探討——建立EVA綜合平衡計分卡[J];北方交通大學學報(社會科學版);2003年03期

6 李建設;平衡計分卡:工商企業(yè)戰(zhàn)略管理的新手段[J];商業(yè)研究;2002年03期

7 霍佳震,隋明剛,劉仲英;企業(yè)績效及供應鏈績效評價研究現(xiàn)狀[J];同濟大學學報(自然科學版);2001年08期

8 李蘋莉,寧超;關于經(jīng)營者業(yè)績評價的思考[J];會計研究;2000年05期

9 林萬祥;;我國成本管理面臨的挑戰(zhàn)與對策[J];會計研究;1992年02期

相關博士學位論文 前1條

1 馬璐;企業(yè)戰(zhàn)略性績效評價系統(tǒng)研究[D];華中科技大學;2004年

相關碩士學位論文 前2條

1 武美林;戰(zhàn)略成本管理研究[D];西安建筑科技大學;2008年

2 張仁萍;基于EVA綜合計分卡的公司經(jīng)營績效評價研究[D];吉林大學;2007年

本文編號：2114374