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本文从战略成本管理的内涵入手,结合港口企业经营管理背景,分析了港口企业战略成本管理的行业价值链、企业内部价值链、竞争对手价值链;展开了成本动因分析、竞争对手成本分析等具体分析。论述了港口企业实施战略成本管理的四个要点。港口企业在保持传统成本管理对企业内部微观控制的同时,运用战略成本管理的理念和分析方法,为企业战略管理决策提供成本信息。
Starting with the connotation of strategic cost management, this paper analyzes the industrial value chain, enterprise internal value chain and competitor value chain of strategic cost management in port enterprises with the background of the operation and management of port enterprises. It also analyzes the cost drivers and competitors’ costs analysis. Discusses the four points of the implementation of strategic cost management in port enterprises. While maintaining the traditional micro-control of internal cost management, port enterprises apply the concept and analysis of strategic cost management to provide cost information for strategic management decision-making.