基于SWOT模型的战略成本管理分析

传统的成本管理方法从研究企业内部的生产过程出发,寻求降低成本的突破点,而没有从外部市场环境和竞争对手的角度出发对成本进行管理,在成本管理的过程中也没有考虑到与企业战略相适应的问题。战略成本管理是成本管理与战略管理结合的产物,是传统成本管理对竞争环境变化所做出的一种适应性变革。通过运用专门方法得到企业本身及竞争对手的分析资料,帮助管理者形成和评价企业战略,从而创造竞争优势,使企业有效地适应外部持续变化的环境。

Analysis on the Strategic Cost Management Based on SWOT Model

The traditional cost management method seeks the breakthrough points of reducing the cost starting from the research on the production procedures within the enterprise,and doesn't make cost management from the angles of the external market environment and the competitors,and doesn't take the problems of adapting to enterprise's strategies into the consideration in the course of the cost management.The strategic cost management is the integration of the cost management and the strategy management.It is an adaptability transformation made by the traditional cost management to the variation of the competitive environment.Through applying special methods,the enterprise obtains the analyzing materials of the competitor and the enterprise itself,helps the managers to form and estimate the strategies of the enterprise,thus to create the competitive advantages and make the enterprise be able to fit in with the external environment in continuous variation.