基于BSC的临汾供电公司战略成本管理绩效评价研究

发布时间：2018-03-16 10:04

本文选题：战略成本管理　切入点：供电企业　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着世界经济的发展,企业间竞争日趋激烈,以战略为中心的成本管理模式逐步成为企业生存发展并取得竞争优势的关键。作为整个成本管理过程的评价工具,战略成本管理绩效评价体系伴随着成本管理模式的革新应运而生。战略成本管理绩效评价是对企业成本管理成果的分析、考核与总结,它体现了企业一定时期内成本计划与成本控制的有效程度；并且通过对竞争市场整体状况和竞争对手业绩的分析比较,为企业最终取得竞争优势指明了方向。本文从战略成本管理的基本理论入手,系统分析了战略成本管理的概念与内涵、战略成本管理的特点和主要模式,介绍了战略成本管理的方法与工具。在此基础上,本文分析了电力企业战略成本应用的必要性,对临汾供电公司成本动因进行了分析,在此基础上提出了临汾供电公司战略成本管理具体框架。基于临汾供电公司战略成本管理的框架,本文分析了绩效评价在战略成本管理中的重要作用,在系统分析了绩效经典模型—平衡积分卡(Balanced Score Card, BSC)模型的基础上,以临汾供电公司战略成本管理绩效评价指标为出发点,层层推进,应用BSC模型,最终构建起临汾供电公司战略成本管理绩效评价体系。结合临汾供电公司实际成本管理数据,进行了临汾供电公司战略成本管理绩效评价的实证研究。
[Abstract]:With the development of the world economy, the competition among enterprises is becoming more and more fierce. The strategy centered cost management model has gradually become the key for enterprises to survive and develop and gain competitive advantage, which is used as an evaluation tool in the whole process of cost management. The strategic cost management performance evaluation system comes into being with the innovation of the cost management model. The strategic cost management performance evaluation is the analysis, appraisal and summary of the enterprise cost management results. It reflects the effective degree of cost planning and cost control in a certain period of time, and through the analysis and comparison of the overall situation of the competitive market and the performance of the competitors, it points out the direction for the enterprise to obtain the competitive advantage finally. Starting with the basic theory of strategic cost management, this paper systematically analyzes the concept and connotation of strategic cost management, the characteristics and main modes of strategic cost management, and introduces the methods and tools of strategic cost management. This paper analyzes the necessity of the application of strategic cost in power enterprises, analyzes the cost drivers of Linfen Power supply Company, and puts forward the concrete framework of strategic cost management of Linfen Power supply Company. Based on the framework of strategic cost management in Linfen Power supply Company, this paper analyzes the important role of performance evaluation in strategic cost management. Taking Linfen Power supply Company's strategic cost management performance evaluation index as the starting point, and applying the BSC model, the performance evaluation system of Linfen power supply company's strategic cost management is constructed, and the actual cost management data of Linfen power supply company is combined with Linfen power supply company's actual cost management data. Linfen Power supply Company strategic cost management performance evaluation empirical study.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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