战略成本管理的绩效评价研究

发布时间：2018-07-10 19:01

本文选题：战略成本管理 + 绩效评价　；参考：《贵州财经大学》2013年硕士论文

【摘要】：随着经济的增长，企业间的竞争日趋激烈，企业的经营方式与所处的管理环境发生了巨大的变化，传统的成本管理由于自身缺陷已不能准确衡量企业的成本。为了弥补传统成本管理方法的缺陷，战略成本管理应运而生，从战略的高度来研究企业的成本管理，寻求企业核心竞争力，提高成本管理水平。绩效评价作为衡量企业管理成果的重要手段，应视为战略成本管理的一部分来研究，那么建立完善的企业战略成本管理绩效评价体系，可以反映出战略成本管理是否良好地控制了企业的成本，可以反映出是否为企业带来了良好的经济效益。为了正确反映企业实施战略成本管理后是否可以带来良好的经济效益，应该运用相应的方法测量企业实施战略成本管理后所获得的绩效。战略成本管理的绩效评价就是为衡量这一经济效益而产生的，首先它根据企业的特点设计了相关的评价指标，对企业运用战略成本进行管理的步骤与结果，还有战略成本的计划执行状况与控制情况进行相关评价，可以使经营管理者认识到在企业在实施战略成本管理的过程中，企业的竞争位置是否发生了相应的改变，各项经营管理活动是否达到了预期的标准，是否应该对企业未来的竞争战略做出相应的调整。因此战略成本管理的绩效评价是对企业成本管理成果的分析与总结，为企业取得最终的竞争优势指明了方向。本文通过对战略成本管理绩效的相关理论进行表述，在借鉴平衡记分卡和经济增加值的前提下，构建了战略成本管理绩效评价体系的结构框架，在战略成本管理绩效评价体系中，共有三级指标，4个一级指标，12个二级指标，30个三级指标。并提出了战略成本管理的绩效评价方法，即采用模糊综合评价法来计分，系统介绍了利用该方法进行评价的程序，然后利用“最大隶属度”原则，，评价企业经营绩效的好坏。为验证该方法的有效性与可行性，本文最后选择了一个案例对该评价方法的过程进行演算，将本文构建的战略成本管理绩效评价体系与该方法结合起来，并进行相应的研究。
[Abstract]:With the growth of economy, the competition among enterprises is becoming more and more fierce. The management mode and management environment of enterprises have changed greatly. Traditional cost management can not accurately measure the cost of enterprises because of its own shortcomings. In order to make up for the defects of traditional cost management, strategic cost management emerges as the times require. From the perspective of strategy, we study the cost management of enterprises, seek the core competitiveness of enterprises, and improve the level of cost management. Performance evaluation, as an important means of measuring enterprise management results, should be considered as a part of strategic cost management to study, so a perfect performance evaluation system of enterprise strategic cost management should be established. It can reflect whether the strategic cost management controls the cost of the enterprise well, and whether it brings good economic benefits to the enterprise. In order to correctly reflect whether the enterprise can bring good economic benefits after the implementation of strategic cost management, we should use the corresponding methods to measure the performance of the enterprise after the implementation of strategic cost management. The performance evaluation of strategic cost management is produced to measure this economic benefit. Firstly, it designs the relevant evaluation index according to the characteristics of the enterprise, and the steps and results of the management of the enterprise using strategic cost. There is also the strategic cost of the plan implementation and control of the relevant evaluation, can make managers realize that in the implementation of strategic cost management process, whether the competitive position of the enterprise has changed, Whether each management activity has reached the expected standard, whether should make the corresponding adjustment to the enterprise's future competition strategy. Therefore, the performance evaluation of strategic cost management is the analysis and summary of the enterprise cost management results, and points out the direction for the enterprise to obtain the final competitive advantage. Based on the theory of strategic cost management performance and the reference of balanced scorecard and economic added value, this paper constructs the framework of strategic cost management performance evaluation system. In the performance evaluation system of strategic cost management, there are three indicators, four first-degree indicators, 12 second-class indicators and 30 third-level indicators. The paper also puts forward the performance evaluation method of strategic cost management, that is, using fuzzy comprehensive evaluation method to score, systematically introduces the evaluation procedure using this method, and then uses the principle of "maximum membership degree" to evaluate the business performance of enterprises. In order to verify the effectiveness and feasibility of this method, this paper selects a case to calculate the process of the evaluation method, and combines the strategic cost management performance evaluation system constructed in this paper with the method, and carries on the corresponding research.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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