战略成本管理目标定位及实施策略

战略成本管理是指管理会计人员提供企业本身及竞争对手的分析资料,帮助管理者形成和评价企业战略,从而创造竞争优势,以达到企业有效地适应外部持续变化的环境的目的。首先,战略成本管理立足于持续降低成本,取得长期竞争优势的战略目标;其次,战略成本管理从企业所处的竞争环境出发,其成本管理不仅包括企业内部价值链分析,而且包括竞争对手价值链分析;     

基亏价值链成本管理的目标成本法

随着经济全球化、多元化、信息化的迅速发展及分工协作的进一步深化，企业所面临的竞争更加激烈。企业间的竞争，已转变为对整个价值链的竞争，成本领先战略只有通过管理整个价值链来实现，这是企业之间竞争环境改变的结果。企业要获得竞争优势，就必须理解、管理整个价值链，只有使价值链整体增值，才能保证价值链长期竞争优势并最终形成企业的核心竞争力。     

浅议企业成本管理理念和模式

成本管理是通过对成本的规划和控制,帮助企业取得竞争优势。本文从现代企业市场竞争环境出发,探讨了成本管理理念和模式的转换问题,目的是引导树立生命周期成本管理理念,采用战略成本管理模式,通过价值链成本管理,帮助企业取得竞争优势。     

基于价值链成本管理的目标成本法

<正>随着经济全球化、多元化、信息化的迅速发展及分工协作的进一步深化,企业所面临的竞争更加激烈。企业间的竞争,已转变为对整个价值链的竞争,成本领先战略只有通过管理整个价值链来实现,这是企业之间竞争环境改变的结果。企业要获得竞争优势,就必须理解、     

价值链分析在战略成本管理中应用的理论研究

价值链分析应用于战略成本管理中,将会促进企业竞争优势的形成和相对成本持续降低环境的建立。文章首先探讨了价值链分析和战略成本管理的关系,然后分别从内部价值链分析、行业价值链分析以及竞争对手价值链分析三个方面对价值链分析在战略成本管理中的应用作了系统的研究。     

价值链分析在战略成本管理中的应用研究

价值链分析是战略成本管理的首要步骤,但目前对价值链的研究仅限于理论探讨。如何具体展开价值链分析,仍是一个难题。本文从价值链分析出发,探讨了企业寻求成本竞争优势的战略途径,提出了价值链的分解与整合,有利于提高企业的战略成本竞争优势,形成企业的核心竞争力。     

论集群背景下的企业战略成本管理模式

运用战略管理思想,通过价值链和成本动因分析,建立企业价值链和整个产品生命周期的成本优势,是现代企业战略成本管理的核心。本文从集群环境出发,通过分析集群对企业成本管理的影响,构建了集群企业的战略成本管理模式。     

论集群背景下的企业战略成本管理模式

运用战略管理思想,通过价值链和成本动因分析,建立企业价值链和整个产品生命周期的成本优势,是现代企业战略成本管理的核心。本文从集群环境出发,通过分析集群对企业成本管理的影响,构建了集群企业的战略成本管理模式。     

SCM的分析视角与分析工具

战略成本管理(SCM)的精髓在于成本领先和竞争优势的"双赢"。本文通过对战略成本管理的内涵和特点概括,从战略成本管理的基本框架——价值链分析、成本动因分析和战略定位分析的角度进行了论证和探讨。最后在战略成本管理与企业竞争优势之间的动态关系的分析基础上,本文认为战略成本管理是企业获得竞争优势的真正源泉。     

基于顾客价值的成本管理——价值链成本分析

在当今竞争激烈的市场环境中,企业要获得竞争优势,就要面向顾客价值,本文论述了企业可以通过核算产品性质成本从而将成本分配到价值链,为成本降低开拓了空间,而价值链分析有助于企业的战略决策,从而获得竞争优势。     

Training as a generator of employee capabilities

In the current global economic environment, companies aiming to obtain lasting competitive advantages must be aware of those abilities that differentiate the company from its competitors. In this sense, personnel training may stimulate the development of certain capabilities related to the company's human resources, which could support this differentiation and hence the desired competitive advantage. For this reason, we have considered as an aim of this work to analyse personnel training as a policy for the development of the organisation's human capital, and its influence on the impulse of three differentiating capabilities, namely the employees' knowledge or know-how, the generation of a collective mind and the organisational commitment of personnel. In this article, we shall first analyse from a theoretical point of view the influence of the company's training policies on the development of certain differentiating capabilities. Then, we shall empirically prove this theoretical relation within the framework of the different business units of a financial institution.     

中国中小化妆品企业营销渠道分析

步入二十一世纪,激烈的市场竞争和强大的技术变革使得越来越多的公司发现依靠营销组合中的产品、价格、促销这些策略来获得竞争优势已经相当困难,而营销组合中的第四个"P",即营销渠道,由于其战略性的特点,使得竞争对手难于在短期内模仿,对获得竞争优势来说,它比其它要素更能提供潜在力量,因而更多的公司开始转而研究如何利用营销渠道争取竞争优势。本文正是基于对营销渠道在培养企业长期竞争优势中重要性的认识,分析中小化妆品企业营销渠道现状,指出调整对策。     

Creating a culture of change

The objective of this presentation is to assist companies in creating a culture of change. In the 1970s our manufacturing companies pursued planning as the answer to competitive strength. Throughout the 1980s, we networked with suppliers and customers and smoothed the product flow. Now, in the 1990s, we are focused on the end customer to drive our programs to simplify the process to gain a competitive edge! Each of these answers was correct for its time. Stepping back from it all, however, we can see that the only lasting advantage is the underlying ability to adapt and change; to reinvent our companies again and again amid a rapidly changing, increasingly competitive environment.     

Competitive Advantage and Internal Organization: Nucor Revisited

Why does the cost of organizing particular activities differ across competitors? This article explores in detail the organization of Nucor, a steel minimill that has sustained a significant cost advantage over its competitors. Nucor's past success highlights the complementarities among organizational policies and competitive advantage as well as barriers to the imitation of apparently superior organizational arrangements. The case study also suggests avenues for additional empirical and theoretical research.     

战略性人力资源动态能力培育研究

由于当今组织环境的不确定性,企业必须培育战略性人力资源动态能力,以增强组织动态适应性,建立持久竞争优势。战略性人力资源动态能力的提升是通过人力资源管理实践创新实现的。     

Organizational knowledge and the manufacturing strategy process: A resource-based view analysis

The current competitive environment is characterized by new sources of information, new technologies, new management practices, new competitors, and shorter product life cycles, which highlights the importance of organizational knowledge in manufacturing companies. We integrate some of those knowledge-based approaches seeking to understand how aspects related to cross-functional orientation, new technologies, and increasing access to information affect manufacturing strategy. In this paper, “know-what” (where to find the needed information) and “know-how” (how to run operations smoothly) are considered key components of organizational knowledge in the process of manufacturing strategy formulation. Assuming that knowledge accumulation may lead to competitive advantage, we propose a model of manufacturing strategy process from a resource-based view perspective. We used a survey to collect field data from 104 companies. The results indicate that cross-functional activities integrate manufacturing knowledge and contribute to the creation of valuable and rare product characteristics.     

跨国企业采购中心业务研究——以A公司为例

跨国企业面对不断变化的经济环境,一直在探讨如何深入优化供应链以应对市场变化。研究的目的是希望通过调研的方法,对跨国企业的采购中心的产生历程和现状发展进行深入分析,识别出采购中心业务模型存在的问题,并给出如何实施相适应的战略采购策略来实现优化供应链的战略目标。通过A跨国企业采购中心的案例分析,得到结论:对于跨国企业实现优化供应链的目标,核心任务是采购部门一方面要投资正确的技术和资源来实现战略采购,另一方面需要从业务角度和商业模型角度寻求降低成本、提高企业价值的方法。     

提升企业人力资源价值途径的探析

在知识经济时代,人力资源在经济发展和企业保持竞争优势中具有重要作用。将价值工程原理运用到企业人力资源管理中,以最低的寿命周期成本实现人力资源使用者所需功能,提升人力资源价值,从而使企业获取最佳的经济效益,促进企业良好发展。     

基于电子商务生态系统的中小企业发展策略研究

时代的变迁,要求各商业竞争对手结合各自的贡献,共创技术标准,形成新的竞争与合作原则,并生存在一个丰富而协调的动态系统中。同线下企业相比,电子商务企业具有明显的竞争优势,企业在电子商务生态环境下的发展状况对我国中小企业的整体发展具有重要的意义。目前,大多数中小企业处于生态系统的扩展阶段,拥有自己的核心产品和合作伙伴,并初步建立了自己的小生态,下一步要面临的主要是如何在现有的基础上进行系统扩展的问题。     

Eliminate (don't automate) inventory tracking

Being competitive in today's global markets is not easy. As a result, most companies are investing heavily in upgrading their competitive posture through the implementation of advanced methodologies, which are now becoming affordable to even the smallest of companies. It is also true that technology is advancing too rapidly for most organizations to absorb and effectively implement new developments. We've learned that technology alone is insufficient to improve competitiveness... and when implemented improperly it adds cost, with very little advantage. We've further learned that the effective implementation of technology must be rooted in common sense, accompanied by fundamental shifts in thinking. A change in how we manage and track inventory is one of those fundamental shifts that must take place if we are to benefit from much of the new technology. This article discusses changing the inventory management and tracking mindset.