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战略成本管理的特征主要是外向延展的成本管理,开放竞争的成本管理,动态有机的成本管理,信息全面的成本管理。战略成本管理对传统成本管理产生深刻影响,由传统的只提供量化的财务信息到财务信息与非财务信息并重,量化信息与非量化信息并重,由主要是对企业的生产经营过程进行静态分析转变为强调对企业的生产经营过程和内外部环境进行动态分析,由传统目标转变为培植企业核心竞争能力,由关注结果的分析和评价向关注企业运行的动因分析转变,会计人员应将决策支持职能和决策职能融于一身。
The characteristics of strategic cost management are mainly outward-oriented cost management, open competitive cost management, dynamic and organic cost management, and comprehensive information cost management. Strategic cost management has a profound impact on the traditional cost management. From the traditional financial information only to provide quantitative and financial information and non-financial information, both quantitative information and non-quantitative information, mainly from the static analysis of the process of production and management business transformation In order to emphasize the dynamic analysis of the production and operation process and the internal and external environment of the enterprise, the traditional target should be transformed into cultivating the core competitiveness of the enterprise, from the analysis and evaluation of the concerned result to the analysis of the motivations for the operation of the enterprise concerned. The accountant should change the decision support function And decision-making functions in one.