成本管理在企业战略决策中的作用
摘 要
随着市场竞争的日益激烈和经济环境的复杂多变，企业面临着前所未有的挑战与机遇，成本管理作为企业管理的重要组成部分，在企业战略决策中发挥着不可替代的作用。本研究旨在探讨成本管理在企业战略决策中的作用，以期为企业提供有效的理论指导与实践参考。通过文献研究法梳理成本管理与企业战略决策的相关理论，运用案例分析法深入剖析不同类型企业在不同发展阶段成本管理对企业战略决策的影响路径及机制。研究发现，成本管理不仅能够准确反映企业的经营状况，为战略决策提供数据支持，而且有助于识别成本动因，优化资源配置，提升企业竞争力。
关键词：成本管理 企业战略决策 作业成本法
Abstract
With the increasingly fierce market competition and the complex and changeable economic environment, enterprises are facing unprecedented challenges and opportunities. As an important part of enterprise management, cost management plays an irreplaceable role in the strategic decision-making of enterprises. This study aims to explore the role of cost management in enterprise strategic decision-making, in order to provide effective theoretical guidance and practical reference for enterprises. Through the literature research method, the related theories of cost management and enterprise strategic decision are sorted out, and the case analysis method is used to deeply analyze the path and mechanism of the influence of cost management on the strategic decision of enterprises in different types of enterprises in different development stages. It is found that cost management can not only accurately reflect the operating conditions of enterprises, provide data support for strategic decisions, but also help to identify cost drivers, optimize resource allocation, and enhance the competitiveness of enterprises.
Keyword:Cost Management Enterprise Strategic Decision-Making Activity-Based Costing
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2成本管理对企业战略定位的影响 2
2.1战略成本动因分析 2
2.2成本信息的战略价值 3
2.3成本管理助力企业竞争优势 3
3成本管理在资源配置决策中的作用 4
3.1资源配置的成本考量 4
3.2成本效益分析方法应用 5
3.3优化资源配置的策略 5
4成本管理支持企业风险管理决策 6
4.1成本视角下的风险识别 6
4.2成本控制与风险应对 7
4.3风险成本管理机制构建 7
结论 8
参考文献 9
致谢 10
摘 要
随着市场竞争的日益激烈和经济环境的复杂多变，企业面临着前所未有的挑战与机遇，成本管理作为企业管理的重要组成部分，在企业战略决策中发挥着不可替代的作用。本研究旨在探讨成本管理在企业战略决策中的作用，以期为企业提供有效的理论指导与实践参考。通过文献研究法梳理成本管理与企业战略决策的相关理论，运用案例分析法深入剖析不同类型企业在不同发展阶段成本管理对企业战略决策的影响路径及机制。研究发现，成本管理不仅能够准确反映企业的经营状况，为战略决策提供数据支持，而且有助于识别成本动因，优化资源配置，提升企业竞争力。
关键词：成本管理 企业战略决策 作业成本法
Abstract
With the increasingly fierce market competition and the complex and changeable economic environment, enterprises are facing unprecedented challenges and opportunities. As an important part of enterprise management, cost management plays an irreplaceable role in the strategic decision-making of enterprises. This study aims to explore the role of cost management in enterprise strategic decision-making, in order to provide effective theoretical guidance and practical reference for enterprises. Through the literature research method, the related theories of cost management and enterprise strategic decision are sorted out, and the case analysis method is used to deeply analyze the path and mechanism of the influence of cost management on the strategic decision of enterprises in different types of enterprises in different development stages. It is found that cost management can not only accurately reflect the operating conditions of enterprises, provide data support for strategic decisions, but also help to identify cost drivers, optimize resource allocation, and enhance the competitiveness of enterprises.
Keyword:Cost Management Enterprise Strategic Decision-Making Activity-Based Costing
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2成本管理对企业战略定位的影响 2
2.1战略成本动因分析 2
2.2成本信息的战略价值 3
2.3成本管理助力企业竞争优势 3
3成本管理在资源配置决策中的作用 4
3.1资源配置的成本考量 4
3.2成本效益分析方法应用 5
3.3优化资源配置的策略 5
4成本管理支持企业风险管理决策 6
4.1成本视角下的风险识别 6
4.2成本控制与风险应对 7
4.3风险成本管理机制构建 7
结论 8
参考文献 9
致谢 10
