战略成本管理在中小型企业的应用研究.doc

战略成本管理在中小型企业的应用研究 ——以上海雕美建筑装饰工程有限公司为例 目 录 中文摘要 4 Abstract 4 正 文 5 一、战略成本管理的相关理论 5 （一）战略成本管理基本概念 5 （二）战略成本管理的基本原理 6 （三）战略成本管理分析方法 8 二、上海雕美建筑装饰工程有限公司上海雕美建筑装饰工程有限公司上海雕美建筑装饰工程有限上海雕美建筑装饰工程有限当今全球竞争的加剧，使得企业在经营的各个方面都面临着巨大的挑战。企业要想在全球范围内取得竞争优势，必须从各个部分来寻求竞争优势。我国的小企业已经成为国民经济的重要组成部分，它们的快速健康发展将直接促进我国经济的发展。当前，小企业的战略管理尚处在起步状态，成本管理中也存在不少问题 关键词： 战略成本管理；中小企业；应用 Abstract ith world competition become more and more fiercely，enterprises have faced huge challenge in every aspects of operation. If enterprises want to obtain competitive advantages all over the world，they have to purse competitive advantages from every aspect.In this paper, at first the strategic cost management for a brief elaboration, at the same time on the content of strategic cost management, the principle and the method to do a simple introduction, then discuss the strategic cost management in small and medium-sized enterprise application ,The small and medium-sized enterprise has become an important part of the national economy, they will directly promote rapid and healthy development of Chinas economic development. At present, small and medium-sized enterprise strategic management is still at the beginning state ，but they also have various problems especially in their cost management. Based on this fact, the thesis explains the necessity and feasibility of small and medium-sized enterprises strategic cost management and explores further into its real application. key words: Strategic cost management ；small and medium-sized enterprises；Apply 一、战略成本管理的相关理论 （一）战略成本管理基本概念 1、战略成本管理的内涵 对于战略成本管