中小企業(yè)戰(zhàn)略成本管理研究 財(cái)務(wù)管理專業(yè)畢業(yè)設(shè)計(jì) 畢業(yè)論-全文預(yù)覽
【正文】 mall and medium enterprises to explore the application of strategic cost management strategy for SMEs strategic cost management puts forward proposals and measures, looking to build a relatively systematic, standardized strategic cost management model to guide the strategic cost management to better serve the business management services to promote SME overall development strategy, implementation and petitive advantage to determine improve the cost of management of SMEs, making the pany petitive in the industry to maintain sustainable petitive advantage and achieve superior business performance of SMEs. key words ： Strategic Cost Management, Information, Value Chain Analysis, Sustainable petitive advantages,key word 5 華僑大學(xué) 2021 屆本科畢業(yè)論文 中小型企業(yè)戰(zhàn)略成本管理的研究 III 目 錄 1 前 言 ..............................................................1 研究意義 .................................................................................................. 1 研究目的、范圍 ...................................................................................... 1 解決的主要問題 ...................................................................................... 2 2 當(dāng)前我國(guó)中小型企業(yè)成本管理中存在的問題 ............................3 戰(zhàn)略成本管理缺乏科學(xué)理論指導(dǎo)，理論研究與實(shí)際應(yīng)用脫節(jié) ........ 3 成本管理缺乏市場(chǎng)意識(shí)，無法將其與市場(chǎng)需求聯(lián)系 起來 ................ 4 成本信息體系滯后 ................................................................................ 4 價(jià)值鏈分析不完全 ................................................................................ 5 企業(yè)經(jīng)營(yíng)目標(biāo)有偏差 ............................................................................ 5 3 我國(guó)中小型企業(yè)成本管理現(xiàn)狀的成因分析 .............................6 成本管理不能與持續(xù)變化的外部經(jīng)濟(jì)環(huán)境相適應(yīng) .............................. 6 一些中小型企業(yè)管理者素質(zhì)不高，觀念落 后 ...................................... 6 成本理念之后，成本信息體系不完善 .................................................. 7 價(jià)值鏈分析過程存在困難 ...................................................................... 7 戰(zhàn)略定位脫離實(shí)際 .................................................................................. 8 4 加強(qiáng)中小型企業(yè)戰(zhàn)略管理的對(duì)策 ......................................9 緊密聯(lián)系實(shí)際進(jìn)行戰(zhàn)略成本管理 .......................................................... 9 樹立完整的戰(zhàn)略成本管理意識(shí) .............................................................. 9 建立戰(zhàn)略成本管理的信息支持系統(tǒng) ...................................................... 9 運(yùn)用價(jià)值鏈分析實(shí)現(xiàn)企業(yè)價(jià)值 ............................................................ 10 結(jié)合實(shí)際進(jìn)行戰(zhàn)略定位分析 ................................................................ 11 運(yùn)用作業(yè)成本法進(jìn)行成本核算 ............................................................ 11 5 結(jié)論 .............................................................12 參考文獻(xiàn) ...........................................................14 致 謝 .............................................................15 華僑大學(xué) 2021 屆本科畢業(yè)論文
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