on the strategic cost management goal of the enterprise企业

On the Strategic Cost Management Goal of the Enterprise

YahuXu

Abstract:

Strategic cost management goal of the enterprise is a kind of basic element for strategic cost management of the enterprise. It plays an important part in many ways to establish strategic cost management goal. Strategic cost management goal of enterprise can be classified by different multi-standards. Enterprise strategic cost management goal is of characteristic with the basic features such as forward looking, effectiveness, innovation and consistency. Basic principle of establishing enterprise strategic cost management goal includes both principles of comprehensive consideration and optimization.

Key words: strategic cost management goal classification of strategic

cost management goal basic features of strategic cost management goal

1. Conception of Enterprise Strategic Cost Management Goal and its Function

Since the World War II, the great change has happened on the environment of the enterprise, such as economic globalization, rapid enlargement of the enterprise's scope, fierce market competition, the difficulties of the enterprise operation incessantly increasing, the compete of enterprise sic-tech field brought by rapid development of science-technology furious with the day passing by. In order to adapt effectively variable environment, making the enterprise obtain long-term development, the enterprise ought to determine the cost in the environment, make a proper establishment on long-term strategic development planning and organize the implement of strategic. The enterprise only attaches importance to strategic cost management.so as to be able to survive and develop in complex-changeful environment. Enterprise strategic cost management consists of the basic elements including subject, object, goal and method of strategic cost management and so on. In order to promote the development of strategic cost management theory and instruct the activity of strategic cost management, it is necessary to make a special research on the basic element of strategic cost management. What te paper will research one of the basic elements of strategic cost management strategic cost management goal.

1

The enterprise strategic cost management goal is that the enterprise analyzes advantage and disadvantage factor of exterior-interior environment that the enterprise locates in, carrying out cost management result required to reach in more long term and determined by enterprise mission and general strategic goal. The enterprise strategic cost management goal is subordinate to general strategic goal of the enterprise. General goal of the enterprise strategic can reflect the enterprise' perspective and requirement of the mission, crystallize the mission of the enterprise. Strategic cost management goal never stands apart from the mission of the enterprise and strategic general goal to exist independently. Strategic cost goal, which is guided and determined by the basic idea of the enterprise strategic cost management, includes the both goals of strategic cost management that can adapt and drive the exterior environment of the enterprise (especially adapt and drive strategic cost management goal of exterior market environment) as well as training and improving the enterprise core competitiveness. The cost amount determined by strategic cost management goal and required to invest in long term is the best-cost investment amount. The best-cost investment amount is a kind of relatively lower investment that the enterprise can obtain certain economic efficiency and social efficiency, and make the development in continuance and stability. In processing of production and management of the enterprise, the enterprise is in the hope that certain investment can bring more benefit. In relative mode between investment and benefit, once benefit being definitive, if investment amount has somewhat reduced, the enterprise can obtain relatively more benefit. Increasing cost for certain benefit and reducing cost in certain benefit is the basic requirement of strategic cost management. The enterprise strategic cost management goal possesses the following functions:

(1)Oriented function. Strategic cost management goal shows clearly the orientation for the enterprise establishing and implementing cost strategic. It can reduce blindness in long-term cost management work and prevent short-term action happening in cost management work to make clear strategic cost management goal.

(2)Prompting function. Strategic cost management goal is a kind of internal driving force of cost management in the enterprise cost strategic. The enterprise is according as strategic cost management goal, estimating the establishment of cost strategic and implementer condition, evaluating achievements of managers in strategic cost management. The enterprise makes use of strategic cost management goal to prompt managers to go in strategic cost management actively and forwardly so as to improve administrative performance.

2

(3)Constraint function. Managers on strategic cost management in the enterprise various arrangement only can carry out managerial work under fixed circle of strategic cost management goal, not get away from the goal optionally to go in for cost strategic management.

(4)Cohesion function. Strategic cost management goal possesses the both functions of unifying and assorting with enterprise strategic cost management work and gathering management force of the enterprise in every direction.

(5)Regulation function. According to strategic cost management goal, regulate unified manpower, financial resources and material resources and information in the enterprise from long-term consideration, make limited conditions produce the best combination effect meeting strategic cost management goal requirements after regulation. In fact, optimizing relevant conditions are in fact to optimize investment cost.

2. Classification of the Enterprise Strategic Cost Management Goal

The enterprise strategic cost management goal is classified by different standards:

(1)According to strategic cost management goal covering with the time in years, strategic cost management goal is pided into long term, middle term and short term. Long-term strategic cost management goal is the kind goal that can decide cost management result of the enterprise above 3-5 years, short-term strategic cost management goal for cost management result in one year; the time of middle-term strategic cost management goal deciding cost management result of the enterprise is sandwiched with long-term goal and short-term goal, viz. in 3-5 years. That is decided to be short-term goal for in 3-5 years goal. Middle-short term goal is classified in subpision for long-term goal, being the goal required to realize under control of long-term goal. Out of consideration for the both links of establishment and implement of cost strategic management, long-term goal and short-term goal are all goals establishing and implementing strategic; long-term goal for establishment and implement of long-term cost strategic; middle-short term goal for establishment and implement of middle-short term cost strategic. It is improper to only consider short-term goal to be strategic implement goal, but long-term goal not to be strategic implement goal. The realization of long-term goal depends on the realization of some short-term goals. Therefore, in strategic cost management, it is especially important to do the work of strategic cost management goal according to the time decomposition well.

(2)According to the different arrangement of strategic cost managers, strategic

3

cost management goal is pided into four strategic cost management goals of stockholders' conference, directorate, general manager and functional department. Here four strategic cost management goals include the goals of strategic establishment and implement. Strategic cost management goal of stockholders' conference is determined by the function of stockholders' conference, fallen down the enterprise strategic cost management goal relating with deciding the enterprise' important operation-guideline and investment project. Directorate strategic cost management goal is a kind of strategic cost management goal that is determined according to stockholders' conference strategic cost management goal, in the charge of the tiptop management of the enterprise. General strategic cost management goal is a kind of strategic cost management goal which keeps unification with operating strategic management, in te charge of general manager, under overall strategic cost management goal of stockholders' conference and directorate, belonging to concretion of overall strategic cost management goal. Functional department strategic cost management goal is determined under general manager strategic cost management goal, of characteristic with detailed index and practical operationally. In strategic cost management, it should be attached to make good coordination among four-arrangement goals. General considering, summit strategic cot management goal is long-term planning goal, and basic goal is short-term implement goal. In fact, summit strategic management goal also includes long-term goal and short-term goal that just like basic goal. Summit strategic cost management goal is only long-term planning goal, but with short-term implement goal; basic goal is only short-term implement goal, but without long-term planning goal. Fred R. David (2001) considered, "Each level of the enterprise, including company, branch and functional department, should have its own long-term goal. Long-term goal is the important standard evaluating administrative achievements". The difference between summit goal and basic goal in time is te different whole span of time. The whole span of time of summit goal is above 3-5 years. One annual meeting is held by stockholders' conference in a year, checking the realization of annual goal. Span of time of basic goal is in 3-5 years. Basic strategic cost managers check the realization of annual goal annually.

(3)According to economic contents involved in strategic cost management, strategic cost management goal is pided into several kinds of strategic cost management goal that is related with multiple economic activities. Related with basic idea of the enterprise strategic cost management, two kinds of strategic cost management goals classified by economic contents are: ㏒trategic cost management goal adapting and driving exterior

4

environment of the enterprise. Include exactly some strategic cost management goals related with general development direction of the enterprise, the important management policy, the mission of the enterprise, stability of the enterprise and sustainable development, as well as some strategic cost management goals related with overall development strategic, stability strategic and constrictive strategic, related with basic competitive strategic of the enterprise and competitive strategic in new-building enterprise, mature industry or declining property, and related with functional department of the enterprise. Here goals are the kind of extraversion goals determined according to exterior environment of the enterprise. 〤ultivate and improve strategic cost management goal of enterprise core competition. Core competition of the enterprise is core capability of the enterprise, which is formed in the enterprise interior, can make the enterprise obtain long-term competitive advantage, and exceeds the scale of basic capability. Include in detail some strategic cost management goals related with production management, enterprise management, arrangement of enterprise resource (no including enterprise culture), propulsion of enterprise culture, cultivation and improvement on the proprietor and the operator and so on. It is the kind of introversion strategic cost management goal according to interior environment of the enterprise to cultivate and improve core competition of the enterprise.

3. Basic Features of Enterprise Strategic Cost Management Goal

Basic Feature of enterprise strategic cost management goal is of characteristic with forward looking, effectiveness, innovation and consistency.

3.1 Forward Looking

Strategic cost management goal of the enterprise is a kind of advance design that is made by strategic cost managers according to analyzing deeply and completely interior and exterior environment of the enterprise, estimating in advance cost management results in future period, and sketching and revelation in future cost level and developing trend from strategic cost managers in abstractor.

3.2 Effectiveness

Strategic cost management goal is a kind of cost management goal in certain scale of the time, not permanent goal. The goal possibly changes with the time processing. In future for long time, interior-exterior environment of the enterprise changing, strategic cost management goal will also change naturally. Effectiveness of strategic cost management goal is limited by final accomplishment of strategic cost management goal.

5

The effectiveness of the goal is different according to the different strategic cost management levels. The effectiveness of summit strategic cost management goal is longer than that of basic strategic cost management goal. "The span of the time is longer, the more indistinct strategic management level is". Once the effectiveness of goal is determined, the managers will have the sense of impendence for accomplishing their duty. Determination on the goal with effectiveness can also decide relevant stability for the goal in certain the scope of the time. But then, when strategic cost management is carried out, the management of strategic cost goal should be put apart certain flexibility to adapt the changeable environment.

3.3 Innovation

As a whole, strategic cost management goal is new-brand with higher requirements and innovation for the enterprise. What strategic cost management goal reflects is the expectation and the new result of the enterprise future cost level and developing trend, which is a kind of foregone conclusion for innovative thought method application. The goal with innovation will be propitious to inspire cost managers to strive for new goal. 3.4 Consistency

The enterprise strategic cost management goal and the general strategic goal of the enterprise are consistent in management direction. This consistency decides that strategic cost management goal is subordinate to general strategic goal of the enterprise. The enterprise strategic cost management goal is consistent in management direction of each arrangement, which decides uniformity managers in all arrangement strategic cost management.

4. Basic Principle of Establishing Enterprise Strategic Cost Management Goal

Establishment of enterprise strategic cost management goal should fall into step by the following basic principles:

(1)T he principle of comprehensive consideration. All relevant factors should be integrated during establishment of enterprise strategic cost management goal. Looking upon the time, Connection between cost level and developing trend should be considered in past, present and future, determining strategic cost management goal that is possible to be realized. Looking upon the special scope, the matter of the arrangement and the entirety on different level strategic cost management goal should be considered, determining to form an integrated goal system from above to below. Otherwise, when determining strategic cost management goal, these

6

factors such as subjective-objective factor, active-passive factor, interior-exterior factor and advantaged- disadvantaged factor that can affect the cost of the enterprise in longer time should be considered comprehensively.

(2)T he principle of optimization. The optimization principle is also the most favorable principle. The requirement on the enterprise establishing strategic goal is not too high, and over-high goal is difficult to be realized in fact; but requirement on establishing goal is not over-low, and it is hard for over-low goal to make due prompting effect.

References:

1.Min Luo, Yongqiang Li, Jian Rao. Strategic Management Theory and Practice for Corporation, Chengdu: Publishing House

of Southwest Finance & Economy University, 2003

2.Q inyuan Liu, Baohong Liu. Strategic Management: Analysis, Formulation and Implementation, Dalian: Publishing House of

Northeast Finance & Economy University, 2001

3.F red R. David. Strategic Management, Beijing: Publishing House of the

Economic Science, 2001

(Edited by Bingsong Wu, Susan and Guiping Wang)

7

文章出处：中美经济评论，英文版Journal of China-USA Business Review, Volume 3, No.9, Sep. 2004, ISSN: 1537-1514

f88c7218f56527d3240c844769eae009581ba29f/qk/88595x/200409/23348190

企业的战略成本管理目标

摘要

企业的战略成本管理目标是企业的战略成本管理的基本元素,它可以用许多方式建立，战略成本管理目标起到了重要作用。企业的战略成本管理目标可能由不同的多标准来分类。企业战略管理成本目标基本特点是期望、效率、创新和一贯性。建立企业战略成本管理目标的基本原则包括全面考虑和最优化。

关键词：战略成本管理目标；分类战略成本管理；战略管理的基础特点

1．企业战略成本管理目标和作用的概念

从第二次世界大战，企业的环境发生巨大的改变，譬如经济全球化、企业范围的迅速扩大，激烈的市场竞争、企业操作困难持续增加、企业技术领域竞争以及科学的迅速发展。为了有效地适应易变的环境，让企业获得长期发展，企业应该确定在环境里的成本，制定长远的战略发展计划和组织执行战略。企业只把重视战略成本管理。以便能在复杂和多变的环境中生存和发展。企业战略成本管理基本的元素包括主题，对象，战略费用管理目标和方法等等。为了促进战略成本经营管理理论的发展和指示战略成本管理的活动，对战略成本管理的基本的元素有必要做特别研究。因此本文将针对战略成本管理的当中一个基本元素——战略费用管理目标做个研究调查。

企业战略成本管理目标是企业分析内部环境和外部环境的优势和劣势,企业位于执行的成本管理结果由企业使命和将军战略目标必须在更加长期和坚定。企业战略成本管理目标是企业对下一级的一般战略目标。企业的一般战略目标能反射企业使命的透视和要求，结晶企业的使命。战略成本管理目标从未立场除企业和战略一般目标之外的使命独立地存在。战略成本目标。哪些由企业战略成本管理的基本思想引导和确定，包括可能适应和驾驶企业的外部环境战略费用管理的两个目标（特别是适应外部市场环境的驱动战略成本管理目标）并且训练和改进企业成本竞争性。费用数额由战略成本管理目标确定和要求去长期投资是最好成本投资数额。最佳成本投资数额是一个相对更低的投资，企业可能获得某一经济效率和社会效率,并且在连续和稳定的发展。在企业的生产管理和处理上，企业是希望某一投资可能带来更多的好处。在相对方式下的投资和利益之间，一次利

8

益是明确的，如果投资数额有些减少了，公司可能获得相对更多的利益。增长成本获得利益和减少成本获得利益是战略成本管理的基本要求。

企业战略成本管理目标具有以下作用：

(1)导向的作用。战略成本管理目标清楚地显示企业建立取向和实施成本战略。它能减少在长期成本管理工作的盲目性和防止短期偶然行动发生做清楚战略花费管理目标的成本管理工作。

(2)激励的作用。战略成本管理目标是在企业的成本战略的一个成本管理的内部驱动力。企业是根据战略成本管理目标，估计成本战略的创立和实施情况，在战略成本管理的经理评估成就。企业利用战略成本管理目标激励经理积极主动的实施战略费用管理以便改进行政表现。

(3)限制的作用。经理在战略成本管理中的各项安排只能在固定的战略成本管理的目标范围内进行管理工作，不能脱离成本战略管理目标随意地进行。

(4)凝聚的作用。战略成本管理目标在企业战略成本管理工作和集中管理企业其他部门中具有统一和协调的作用。

(5)调节的作用。根据战略成本管理目标，调控统一的人力，资金来源和原材料和在企业中长期考虑的信息，在调节以后在有限的条件下产出在战略成本管理目标中最有效的物质。事实上，相关条件最优化也相等于投资费用最优化。2．企业战略成本管理目标的分类

企业战略成本管理目标在不同标准下的分类：

(1)根据战略成本管理目标的时间长短，战略成本管理目标是划分为长期，中期和短期。长期战略成本管理的目标就是那种能确定3-5年以上目标的企业成本管理,短期成本战略成本管理的结果在一年的经营目标;中期战略成本管理的目标决定成本管理是在企业的长期目标和短期目标之间。那被决定是短期目标在3-5年目标。中短期目标被分类在长期目标的细分，是目标要求体会在控制长期目标的期限下。出于考虑为成本战略管理的创立和贯彻两个链接，长期目标和短期目标是所有目标建立和实施战略；长期目标为长期成本的创立和贯彻战略；中短期目标为中部的创立和贯彻—短期成本战略。它是不正当只认为战略贯彻目标的短期目标但长期期限目标不是战略贯彻目标。长期目标的认识取决于一些短期目标的认识。所以，在战略成本管理。它特别重要完成战略费用管理目标工作根据时间分解。

(2)根据战略成本管理的不同安排，战略成本管理目标被划分成股东的四个战略成本管理目标是股东的会议，董事会，总经理和功能部门。这里四个战略成本管理目标包括战略创立和贯彻的目标。股东的战略成本管理目标会议由股东的作用确定会议，跌倒企业战略成本管理目标关系以决定企业重要操作指南和投资

9

方案。董事会战略成本管理目标是确定根据股东的会议战略费用管理目标，在企业的顶尖管理的充电。一般的战略成本管理目标是战略成本管理目标的一种，它保留统一以操作战略管理，总经理在充电，在股东之下的整体战略成本管理目标会议和董事会，属于整体战略成本管理目标的凝固物。功能部门战略成本管理目标是坚定的在总经理战略费用管理目标之下，特征在详细的索引和实用操作上。在战略成本管理上，它应该附上做好协调在四个安排目标之中。一般考虑，顶端战略成本管理目标是长期计划目标，和基础目标是短期贯彻目标。事实上，顶端战略管理目标也包括长期目标和短期目标也及基础目标。顶端战略成本管理目标只是长期计划目标，但短期贯彻目标，基础目标只是短期贯彻目标。但没有长期计划目标。福蓝德.大卫（2001）考虑。各个企业的水平，包括公司分支和功能部门，要有它自己的长期目标。长期目标是重要标准评估行政成就。区别在顶端目标和基本目标之间按时是时间另外整体间距。顶端目标时期整体间距在3-5年之上。在一年一次年会由股东举行会议，检查认识每年的目标。基本目标的时期间距在在3-5年。基础战略成本管理检查认识每年目标。关系以企业战略成本管理的基本思想，二战略成本管理目标由经济内容分类是：1.战略成本管理目标适应和驾驶企业的外部环境。确切地包括一些战略费用管理目标被关系以企业的一般发展方向，重要管理方针,企业的使命，企业稳定和可持续发展，并且某些战略成本管理目标关系整体发展战略，稳定战略和收缩性战略，关系企业基本竞争战略和在新大厦企业的竞争战略，成熟产业或下降的物产,并且关系到企业的功能部门。这里目标是浪费的，目标被确定根据企业的外部环境。培养和改进企业成本竞争的战略成本管理目标。企业的核心竞争是企业的核心能力，哪个被形成在企业内部,可能做企业获得长期竞争优势，并且超出基本的能力标度，详细包括一些战略成本管理目标被关系以生产管理，企业管理，企业资源安排（不包括企业文化）推进企业文化，耕种和改善东主和操作员等等。这是这内向战略成本管理目标根据企业的内部环境培养和改进企业的核心竞争。

3．企业战略成本管理目标基本的特点

企业战略成本管理目标基本的特点是期望、效率、创新和一贯性。

3.1展望

企业的战略成本管理目标是一个先行设计它是根据战略成本管理的深层分析和完全企业内部和外部的环境，事先估计成本管理导致未来期间。并且速写和揭示在未来成本水平和从战略费用经理在制作摘录者的发展趋向。

3.2效率

战略成本管理目标是一种成本管理目标在时间的某一标度,不是永久目标。时间处理目标可能改变。今后很长时间，企业内部外部环境改变，战略成本管理

10

目标也会自然的改变。战略成本管理目标的有效率由战略成本管理目标的最后的成就限制。目标的有效率是不同的根据不同的战略成本管理级别。顶端战略成本管理目标比那长的基本的战略成本管理目标有效率．时间的间距是更长的,更加隐含的战略管理级别是：一旦目标的有效率是坚定的,经理将有迫切的感觉为完成他们的义务。决心在目标以有效率可能并且决定相关的稳定为目标在确定时间的范围。但另一方面,当战略成本管理被执行，战略成本目标的管理应该是被投入的单独的某一灵活性适应多变的环境。

3.3创新

整体上，战略成本管理目标是为企业新品牌以更高的要求进行创新。战略成本管理目标反射是企业未来成本管理水平期望值和显现出的方向的结果,哪些是一被抛弃的结论为创新想法方法应用。目标创新将是吉祥的启发花费经理力争新目标。

3.4一贯性

企业战略成本管理目标和企业的一般战略目标是在管理方向一致。这一贯性决定,战略成本管理目标是下级对企业的一般战略目标。企业战略成本管理目标是在各个安排的管理方向一致，哪些决定经理在所有安排战略费用管理均一。4．建立企业战略费用管理目标的基本原则

企业战略成本管理目标的创立应该分成步由以下基本原则：

(1)全面考虑的原则。所有相关的因素应该是联合在企业战略成本管理目标的创立期间。视为时间，连接在成本水平之间和显现出的趋向应该被考虑过去和将来，确定是可能体会的战略成本管理目标。视为特别范围，安排的问题和全部在另外平实战略费用管理目标应该被考虑，确定形成一个从上述对下面的联合目标系统。否则，当确定战略成本管理目标，这些因素譬如主观客观因素,活跃被动因素，内部外部因素和有利不利因素，那在更久的时间可能影响企业的成本应该全面地被考虑。

(2)最优化的原则。优化原则并且是最有利的原则。要求在企业建立战略目标不是太高的，并且实际上在高的目标难体会；但要求在建立目标不是在降低，并且它是困难在低目标做适当提示的作用。

11

本文来源：https://www.bwwdw.com/article/zz4q.html