题目 高新技术企业战略成理现状策研究
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承诺毕业文（设计）活动中遵守学校关规定恪守学术规范毕业文中剽窃抄袭学术观点思想成果篡改研究数违规行发生愿承担切责接受学校处理
学生（签名）：
年 月 日
毕业文题目
高新技术企业战略成理现状策研究
毕业文容求：
容：文阐明战略成理理基础通较战略成理传统成理优缺点分析战略成理国高新技术企业应现状存问题针性提出战略成理应高新技术企业成理中策建议进步结合战略成理理体系尝试性构建国高新技术企业战略成理般性应系统框架希理实践相结合效提升国高新技术企业战略成理水减少实际营程中遇见种风险促进国高新技术企业更快更发展
求：文撰写求思路清晰容充实点明确充分证严密语言通撰写文前应首先阅读相关研究资料掌握学术前动态相关理著作握提高理水思想深度根开题报告老师提出意见文提纲进行修改确定纲认真撰写毕业文撰写文结束根老师修改意见认真反复修改文求参加毕业文答辩严格文进度安排进行文写作文格式字数等撰写方面求参中国质学长城学院毕业文（设计）撰写规范
毕业文参考资料：
[1]王瑞华朱文军马进宇新形势国企业战略成理探究[J]中国理信息化2013（14）：6768
[2]马燕基价值链分析企业成控制理研究[J]财界：学术版2014（1）：5050
[3]张继德赵亚楠企业战略成理国应现状问题策[J]会计友2014（26）122125
[4]王轲浅析战略成理应[J]港澳济2015（Z2）：8788
[5]余野青基核心竞争力企业战略成理研究[J]财会通讯2013（7）：101102
[6] 陈轲 企业战略成理研究2001
[7] 周长生 战略成理国企业应研究2009
[8]邹玲战略成理高新技术企业中应探讨[J]代济201503810
[9]姜巧云战略成理高新技术企业中应研究[J]财界(学术版)201522101102
[10]吕文栋刘鲁梅北京市高新技术企业全面风险理现状策——电子信息技术产业例[J]科学决策2010061130
[11]龚丹丹孟庆军高新技术企业提高战略成理水策[J]营理者2013222021
[12]陈彩虹基战略视角高新技术企业成理问题探究[J]济师201609153154
[13]张峰分析高新技术企业战略成理应问题[J]财界(学术版)201510186
[14]李丽碧高新技术企业成理探讨[J]财界(学术版)201512147148
[15]李贵玲高新技术企业战略成理应问题[D]集美学2012
[16] KenneSimmondsStrategie Management AccountingSecond EditionCower Pubing1988
[17] Edward Blocher Cost Management：A Strategic Emphasis2000
[18]SophiaAlukJonathanMayhallMelanieWauquiezAlanVercioStrategicCostManagement[J]Financial Management2010(2)3435
毕业文应完成工作：
1． 利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2． 实相关选题注意实程中观察收集相关数做实证方面文方面搜集相关区国家发布统计数
3． 认真撰写开题报告开题报告中指导教师提出意见进行修改
4． 认真撰写文根指导教师意见进行修改
5． 文定稿求进行毕业文答辩
毕业文进度安排：
序号
毕业文阶段容
时间安排
备注
1
确定毕业文选题收集资料整理资料完成文务书
2016101520161031
2
编写文提纲撰写开题报告进行开题
201611120161120
3
实期间进行步查找资料作社会调查
2016112120161130
4
撰写文完成第稿交指导教师
20161212017115
5
指导教师阅改文
20171162017131
6
修改文完成第2稿交指导教师
2017212017229
7
指导教师阅改文完成中期检查表
2017312017315
8
修改文完成第3稿交指导教师
20173162017410
9
指导教师阅改文返学生修改立交指导教师
20174112017430
10
专家评阅
2017512017510
11
毕业文答辩
20175112017524
12
评定学生终文成绩评出院优秀文
20175252017531
课题信息：
课题性质： 设计□ 文√
课题源： 教学√ 科研□ 生产□ □
发出务书日期：
指导教师签名：
年 月 日
教研室意见：
教研室签名：
年 月 日
学生签名：
毕业文题目
高新技术企业战略成理现状策研究
开题报告（阐述课题目意义研究现状研究容研究方案进度安排预期结果参考文献等）
文研究目意义
1研究目：
市场竞争日趋激烈处身企业身感触企业取生存发展空间必须进行企业策划源头控制成发生战略高度认识企业项营决策文针战略成理国高新技术企业中应现状分析实际应中存问题结合较战略成理传统成理优缺点战略成理高新技术企业应问题进行深入研究针性提出战略成理应高新技术企业成理中策建议目希通鉴国外战略成理模式研究成果充分考虑种成理方法高新技术企业成理目标吻合程度尝试战略视角构建高新技术企业成理模式高新技术企业培养核心竞争力重实践价值增强高新技术企业发展促进国济转型升级具重现实意义
2研究意义：
（1）理意义：谓战略成理战略眼光成源头识成驱动素价值链进行成理运成数信息战略理关键步骤提供战略性成信息企业通分析外部环境竞争手成数信息帮助理者评价制定企业整体战略实现企业获取长期竞争优势目
（2）现实意义：文通分析战略成理国高新技术企业应现状希够企业长期发展战略角度高新技术企业成理进行分析研究根问题提出建议希找更适合高新技术企业成理办法战略成理实施利企业更新成理观念增强高新技术企业市场中核心竞争力减少实际营程中遇见种营风险进行正确成预测决策正确选择企业营战略助提高企业整体济效益
二研究现状
1国外研究现状：
国外学者战略成理研究20世纪80年代末开始90年代快速发展1988年布朗维奇撰写理会计定义范围：理角度认识认战略成理仅仅需搜集竞争手关信息更应该研究竞争手相企业身竞争优势进步推进战略成理研究2000 年Blocher 等发表成理：战略重心书进步战略成理理念融合成理方法体系中20世纪90年代日成理理界企业界开始加强战略成理竞争情报应等研究提出具代表意义战略成理模式成企划
2国研究现状：
国成理方面研究取定成果陈轲（2001）年出版专著企业战略成理研究成理环境变化研究逻辑起点基理应理两层面战略成理理方法展开系统研究王瑞华等（2013）新形势国企业战略成理探究中简述战略成理基理塑造企业成理文化提高会计员位两方面着手阐述企业应该真正会计员参企业战略成理决策中张继德赵亚楠（2014）企业战略成理国应现状问题策文中通较企业战略成理传统成理突出战略成理企业理中优势提出点措施应国企业应战略成理程中尚存足许学者结合西方理会计出现新思维新方法中国企业成理现状进行分析探讨环境变革应采取策
三研究容
1前言
2战略成理21战略成理理
211含义特点
212分析工具
22分析较战略成理传统成理
221传统成理
222战略成理传统成理区
3国高新技术企业实施战略成理必性分析
31高新技术企业特点
32高新技术企业中成理特点
33传统成理高新技术企业发展制约
34战略成理高新技术企业中实施优势应现状
341实施战略成理优势
342实施战略成理应现状
4国高新技术企业实施战略成理存问题
41基础条件薄弱
411利宏观环境
412国战略成理匮乏
42企业部基础条件完善
421企业没合理设置组织结构没完善信息系统
422相关工作员素质够高绩效考核办法够严格
5高新技术企业实施战略成理应策
51政府方面
511优化竞争环境提倡良性竞争
512加强相关工作员教育培养实施战略成理
52企业层面
521合理设置组织结构完善企业信息系统
522提高相关工作员综合素质完善相关制度体系
6结
参考文献
致谢
四研究方案
1利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2文研究中采文献资料法通文献阅读综合运成会计学理学等理知识找够解决问题策文提供
五进度安排
1确定毕业文选题收集资料整理资料完成文务书2016101520161031
2编写文提纲撰写开题报告进行开题201611120161120
3实期间进行步查找资料作社会调查2016112120161130
4撰写文完成第稿交指导教师20161212017115
5指导教师阅改文20171162017131
6修改文完成第2稿交指导教师2017212017229
7指导教师阅改文完成中期检查表2017312017315
8修改文完成第3稿交指导教师20173162017410
9指导教师阅改文返学生修改立交指导教师20174112017430
10专家评阅2017512017510
11毕业文答辩20175112017524
12评定学生终文成绩评出院优秀文20175252017531
六预期结果
通分析研究解决国现代企业应战略成理存问题政策建议达更应战略成理目
七参考文献
[1]王瑞华朱文军马进宇新形势国企业战略成理探究[J]中国理信息化2013（14）：6768
[2]马燕基价值链分析企业成控制理研究[J]财界：学术版2014（1）：5050
[3]张继德赵亚楠企业战略成理国应现状问题策[J]会计友2014（26）122125
[4]王轲浅析战略成理应[J]港澳济2015（Z2）：8788
[5]余野青基核心竞争力企业战略成理研究[J]财会通讯2013（7）：101102
[6] 陈轲 企业战略成理研究2001
[7] 周长生 战略成理国企业应研究2009
[8]邹玲战略成理高新技术企业中应探讨[J]代济201503810
[9]姜巧云战略成理高新技术企业中应研究[J]财界(学术版)201522101102
[10]吕文栋刘鲁梅北京市高新技术企业全面风险理现状策——电子信息技术产业例[J]科学决策2010061130
[11]龚丹丹孟庆军高新技术企业提高战略成理水策[J]营理者2013222021
[12]陈彩虹基战略视角高新技术企业成理问题探究[J]济师201609153154
[13]张峰分析高新技术企业战略成理应问题[J]财界(学术版)201510186
[14]李丽碧高新技术企业成理探讨[J]财界(学术版)201512147148
[15]李贵玲高新技术企业战略成理应问题[D]集美学2012
[16] KenneSimmondsStrategie Management AccountingSecond EditionCower Pubing1988
[17] Edward Blocher Cost Management：A Strategic Emphasis2000
[18]Sophia AlukJonathanMayhallMelanieWauquiezAlan VercioStrategic Cost Management[J]Financial Management2010(2)3435
指导教师意见：
指导教师签名：
年 月 日
国外学者战略成理研究20世纪80年代末开始90年代快速发展1988年布朗维奇撰写理会计定义范围：理角度认识认战略成理仅仅需搜集竞争手关信息更应该研究竞争手相企业身竞争优势进步推进战略成理研究2000 年Blocher等发表成理：战略重心书进步战略成理理念融合成理方法体系中20世纪90年代日成理理界企业界开始加强战略成理竞争情报应等研究提出具代表意义战略成理模式成企划
国成理方面研究取定成果
陈轲（2001）年出版专著企业战略成理研究成理环境变化研究逻辑起点基理应理两层面战略成理理方法展开系统研究成预测决策计划控制考核评价等环节入手战略成理程序方法进行深入研究提出运战略成理理提升国企业成竞争力建议
李贵玲（2012）高新技术企业战略成理应问题文中提出高新技术企业作现代企业重组成部分生产销售营理等方面传统企业高新技术企业想济化浪潮中占席发展必须拥优成理方法高新技术企业必须破传统理理念限制结合身特点需求选择适合理方式降低成时提高企业核心竞争力终实现企业利益化
王瑞华等（2013）新形势国企业战略成理探究中简述战略成理基理塑造企业成理文化提高会计员位两方面着手阐述企业应该真正会计员参企业战略成理决策中
张继德赵亚楠（2014）企业战略成理国应现状问题策文中通较企业战略成理传统成理突出战略成理企业理中优势提出点措施应国企业应战略成理程中尚存足许学者结合西方理会计出现新思维新方法中国企业成理现状进行分析探讨环境变革应采取策
王轲（2015）浅析战略成理应文中通分析战略成理国应现状存问题根出现该问题原出相应建议应措施战略成理企业应中断完善
姜巧云（2015）战略成理高新技术企业中应研究通分析高新技术企业涵特点指出战略成理应中导致出现问题外素企业外环境进行深入分析找出原根存问题提出相应建议改正方案
张峰（2015）分析高新技术企业战略成理应问题文中进步针高新技术企业特点分析传统成理高新技术企业运中局限性表现出高新技术企业中实施战略成理模式必性企业生命周期角度述高新技术企业特性战略成理思想高度耦合强调战略理成前瞻性全面性
综述战略成理致系统认识解战略成理企业运行程中重性公司战略非正式成形机常言道果知道目道路带里—正强调企业运战略成理思想技术重性 战略成理企业未发展方提供种科学系统化客观方法企业产业竞争中应采取动动态度应努力影响预测发起事件仅仅事件做出反应 战略成理更重贡献企业全体成员解企业加强企业责感战略制定程种学教育支持活动仅仅企业高级领导间文书活动种企业门面战略制定程中职员参企业职员支持必变革关键
高新技术企业战略成理现状策研究
摘
济活动全球化形势企业碰顾客需求独特产品更新换代速度化问题导致公司力物力资源等竞争前未激烈企业国民济进程中竞争策略更注重客户带价值中国创新导竞争素高新技术企业表现尤明显竞争激烈全球化市场中企业成领先需实施战略成理实现高新技术企业保持持续发展文探索战略成理纳应阶段存问题引入相关信息资料出意见企图结合类数高新技术公司特点构建战略信息理机制总体框架希合理理现实相贯通通实施战略成理真正帮助中国拥高新技 术公司提 高成 理水促进更快更发展
关键词：高新技术企业成费核算成理体系战略成
ABSTRACT
Under the situation of globalization of market competition enterprises are faced with the problem of customer demand individuation and product life cycle shortening which leads to fierce competition of human resources material resources and market Competitive strategy of enterprises in the national economic development pay more attention to the value of customers China＇s innovation as the core competitiveness of hightech enterprises is particularly evident In the highly competitive global market the cost of the enterprise needs to rely on the implementation of strategic cost management to achieve hightech enterprises to maintain sustainable development is also true This paper discusses is the application of strategic cost management in hightech enterprises in our country the introduction of strategic cost management theory and puts forward some suggestions for further theory attempts to establish the strategic cost management system framework in order to combine theory with practice hope that through the implementation of the strategic cost management can really help hightech enterprises improve the cost management level promote the development of China＇s hightech enterprises faster and better
Key words：Hightech enterprises Cost accounting Cost management system Strategic cost
目 录
1前言……………………………………………………………………………………………………………1
2战略成理…………………………………………………………………………………………………1
21战略成理理………………………………………………………………………………………1
211含义特点………………………………………………………………………………………………1
212分析工具…………………………………………………………………………………………………1
22分析较战略成理传统成理…………………………………………………………………2
221传统成理……………………………………………………………………………………………2
222战略成理传统成理区…………………………………………………………………2
3国高新技术企业实施战略成理必性分析………………………………………………………2
31高新技术企业特点………………………………………………………………………………………2
32高新技术企业中成理特点…………………………………………………………………………3
33传统成理高新技术企业发展制约………………………………………………………………3
34战略成理高新技术企业中实施优势应现状……………………………………………4
341实施战略成理优势………………………………………………………………………………4
342实施战略成理应现状…………………………………………………………………………5
4国高新技术企业实施战略成理存问题…………………………………………………………5
41基础条件薄弱………………………………………………………………………………………………5
411利宏观环境…………………………………………………………………………………………5
412国战略成理匮乏……………………………………………………………………………5
42企业部基础条件完善…………………………………………………………………………………6
421企业没合理设置组织结构没完善信息系统……………………………………………………6
422相关工作员素质够高绩效考核办法够严格………………………………………………6
5高新技术企业实施战略成理应策………………………………………………………………7
51政府方面……………………………………………………………………………………………………7
511优化竞争环境提倡良性竞争…………………………………………………………………………7
512加强相关工作员教育培养实施战略成理…………………………………………7
52企业层面……………………………………………………………………………………………………7
521合理设置组织结构完善企业信息系统………………………………………………………………7
522提高相关工作员综合素质完善相关制度体系………………………………………………8
6结……………………………………………………………………………………………………………8
参考文献………………………………………………………………………………………………………9
致谢…………………………………………………………………………………………………………10
1前言
进入21世纪济全球化步伐加快科技发展迅速特信息技术正改变着传统生活方式表现出巨发展机会仅仅满足做世界工厂样永远会赶全球济步伐需科技创新国创新实施体高新技术企业改革开放许高新技术企业腾讯华联想阿里巴巴等断发展壮已成长全球性企业许高新技术企业处创业起步阶段数拥科技专利具定盈利力缺乏持续力认识尤成理问题高新技术企业困惑找门道文注意问题想优化高新技术企业成理方面企业找改善理水切入点保证高新技术企业健康快速发展
2战略成理
21战略成理理
211含义特点
企业战略成理保证企业行中领先 达理想中目标部分实施选择方式确定发生成控制实现时间低成提高战略位目开展成控制理策略
快适应新环境战略成理应具备特征：第外性非常重视外环境费理问题项目背景分析影响问题放置项目理公司策略需考虑市场环境应外界环境波动第二战略性涉时间该理模式努力会计期间范围外继续保持长久竞争优势空间角度理象包括整产业价值链容方面全面理企业营成第三竞争性该模式重点加强企业持续竞争优势模型旨帮助企业制定竞争策略提高竞争力第四动态性着外部环境变动应该相应修改成理实施办法动态性战略成理模式中显著特点
212分析工具
战略成理三种类型分析工具价值链分析战略定位分析成动分析价值链分析：价值链分析基战略成素分析通相关外国济评价分析实现基金战略目标减少整项目成提供详细项目成策略帮助企业降低成提高成竞争力战略定位分析：样方式剖析企业外部环境挑出适合身竞争策略成动分析：指影响成发生素分成两类：生产费企业微观层面确定驱动程序劳动消费量二策略层面项目范围质量理等
22分析较战略成理传统成理
221传统成理
传统成理开始时分析相关成信息运历程持续时间长改革前企业通记录项目发生构成成信息改革已具备批量生产外观减少成果消耗量关注种费信息产生种费结合计入总成 产生记录方法新型会计二费信息公司部门工作员表现开展考核评价接着事中控制成
222战略成理传统成理区
战略成理种新型成理技术传统成理优点战略理相结合相传统成理言区 第目标差异：前者降低产品成目追求利润化者长期营观念目找适合公司实施该模式佳状态目标做出更具战略性拓展公司处市场环境考虑分析制定新型信息理策略够公司角逐中取长期发展领先位第二象：前者劳动力信息原材料耗费等作信息 理 象缺少应急力 考虑风险理中信息作者讨象会计期间支出费信息包含开发成果费设计费成果买卖程费重视竞 争环 境开放式重点分析方面价值链根竞争环境助分析工具考察信息理第三方式：总结传统成法理会计然集中配公司费已法满足企业战略理需仅会计传统方法费理会计成会计控制方法控制产前产扩张第四思想观念差异：前者重点减少费支出求短时间效益仅限简单概念种固定费理者跨越时间限制活动状态角度理解静止状态重点兼顾公司短时间发展长久济效益通新模式环境融合追求更发展方式
3国高新技术企业实施战略成理必性分析
31 高新技术企业特点
高新技术企业种国家相关部门批准少中国境注册年居民企业类型公司通常政府扶持高新技术方面进行科研成果转化核心知识产权相独立基样条件进行济活动高新技术企业特点：第投入高：高新技术公司高投入性开发升级营销成果专门机械等方面消耗量第二高技术精英集中：高新技术公司知识技术较集中公司智力进行发展精英脑力成果传统模式相基脑力成果进步集种等生产引素体高新技术公司力军理者智力成果创造者第三创新速度快：创新高新技术公司重特征新成果技术销售额中例高新技术公司入门时关键素实际信息更新产品更新市场理创新高新技术公司中非常重第四成长快：高 新技 术公司新成果利进入市场专利技 术非专 利技术技 术领先特许权等素公司带非常处利败手新成果独特优势济领域起领导作投 资回报率般收益高短时间会取收益高收益特征高增长基础第五风险高：高新技术公司高风险性技术济环境稳定高新技术新成果开发阶段着种样稳定素研发活动特容易成功第六收益高：拥高新技术公司高收益性源产品快速更新种创新特定会计期间会垄断市场市场需求量新成果垄断价钱高需会意价钱样公司会获意想收益
32高新技术企业中成理特点
高科技企业生产高科技产品更新速度快更重视创新素决定成控制方法必须新发展突破着科技日新月异变化传统成理方法受击项目理监控逐步探索建立零库存模式战略成理已规模应拥高新技术公司费理中高新技术公司中收益风险正关系求实施成监控时长远战略眼光相关活动部分实施风险预测仔细评价监控碰危机
33传统成理高新技术企业发展制约
传统成理理念监控运标准定额费预测等手段测量控制产品生产程消耗时分析影响定额等然采取相应措施目监控项实际耗费预算范围样减少费支出确保公司利达预想盈利目标部分没太操意义拥高新技术公司理模式特征生产费监控理关键种模式适应战略理需求拥高新技术公司制约作层面体现
第传统成理模式表现执行功种功利拥高新技术公司迅速采取响应适应时常波动环境拥高新技术公司理模式必须表现出执行控制更需具决策功提升竞争位通战略分析公司费组织实施控制执行控制关键传统理模式公司战略联系够密切样会市场出现减少支出离开战略迹象样利公司策略动态调整然公司竞争位提高没帮助
第二传统成理出相关信息没考虑生产费销售费注重生产费计量分配传统核算方法成果费生产总耗费项目配核算象原材料根核算项目象配研究阶段费动计入期损益分配投入产出成果费信息失真成果定价成果获利等相关联监控决策造成利素角度应会计期间利润受损较提供信息没真实性甚利引进资金
第三传统成理供应链带价值供应链理公司低层高层相互关系调整确保较低供应链总费客户带更吸引目供应链联合行动中公司通提供方协作调整供应链提高设计力提高工作质量降低支出果公司提供方立关系公司间相互作机制法形成零部件层面费控制更容易样费控制成品卖出终止忽视顾客服务等费想准确成果相关信息困难
第四传统成理没产品成进行计量监控拥高新技术公司生产成品更新速度快研究开发时成耗费费相关容全导致传统方式计量方式计算出产品费信息失真利失真费信息客观评价产品会计计算时间带市场利益利公司提升竞争优势
综传统成理已严重阻碍拥高新技术公司发展拥高新技术公司必须通实施战略费理模式增强公司竞争中位
34战略成理高新技术企业中实施优势应现状
341实施战略成理优势
第高新技术公司身特征战略费理指导观念相吻合战略费理引导思想公司处环境位进行解析超越时间限制努力公司够长段时间够济发展中处领先位第二满足国公司营理目标需拥高新技术公司定走科技前段做信息时代领头持续生存发展高新技术公司求增加资金投入增加科研费继续创造新品类确保产品成行业中佼佼者获高新技术成果带价值第三公司选择竞争策略提高帮助种模式需收集取成功活动时策划信息果没方面资料公司理员想办法开拓更获取相关资料途径样必然会导致公司理没秩序公司想某领域领先位想办法高科技成果销售价格似类售价均水 第四战略成影响环境外部环境存着样样波动公司角色会着发生波动
342高新技术企业实施战略成理应现状
战略成理部外部机结合方面取成中国战略成理研究尚处探索阶段然济全球化背景传统成理显然满足数机构长期稳定运行需电子信息技术应越越广泛战略成理已广重视国公司应断改变环境部理需求引入具优势战略成理模式深入目前情况分析已获重突破出现值鉴模范企业邯郸钢材低低耗型低碳绿色作企业发展战略目标定年度节务分解指标建立健全节工作责制问责制节指标完成情况纳入二级单位综合评价体系形成级抓级层层落实工作格局长虹集团着市场走根市场需求托身庞物流资源形成规模优势时积极拓展社会物流市场成集团利润新增长点专业化物流企业更服务长虹业促进长虹集团良性发展美菱集团科技领先立足增强企业核心竞争力先做强冰箱业做专业化然条件情况元化营发展青岛啤酒苏宁等知名企业中石化中石油等应战略成理模式理取成效错
4国高新技术企业实施战略成理存问题
41基础条件薄弱
411利宏观环境
现阶段中国企业竞争环境相薄弱公司想实施战略费进行理热情折扣改革导已中国济快速发展市场中取保证中国济良环境维护公司间公相反行政力量进入市场竞争特国企业垄断位济生态环境说非常严重阻碍中国位特殊情况然国企业市场垄断竞争获竞争优势垄断国企业说种竞争绝优点两种类型企业竞争公竞争严重损坏公环境项目极困难竞争环境生存发展公司知道甚公司路循希花较少时间精力提高理技技术优势通政治投资加盟国企业垄断位企业身发展获竞争优势会公司实施战略成理想法快速消失严重阻碍战略成理应
412国战略成理匮乏
中国口密集国家目前止数继续增长国国特济理领域精英十分缺乏培训制度完善战略成理国刚刚起步解战略成理相关方面精英寥寥技术引进培训机构非常先进加落理思想原培养战略成理意识仅考虑短期济利益重视项目长期演进者费理简单想成减少支出通减少开支等减少支出方面精英十分匮乏战略成理实施方面障碍发展衡
42企业部基础条件完善
421企业没合理设置组织结构没完善信息系统
效实施战略成理公司应该呈半水组织结构种类型组织结构助企业部沟通合作效激励机制基础成理组织设计非常果建立动态项目团队员工效协调相互沟通进步深化效实施战略成理中国高科技公司中部分修改调整组织结构导致高科技企业中国实施战略成理产生障碍企业信息传递反馈受合理组织结构影响会降低机构运行效率开展绩效评估利等连效实施战略成理会严重影响
需执行量信息基础战略成理合理利需效信息系统支持然中国高科技企业目前信息系统理想缺乏企业信息系统重性认识系统注重更新缺乏诚信信息系统提供成信息全面性低非常严重妨碍市场工程项目理企业信息系统快速反应更严重阻碍战略成理实施
422相关工作员素质够高绩效考核办法够严格
阶段许高新技术企业没意识进行全员进行成理思想教育重性成核算方法理想没完善战略成理体系缺乏相关监督体制注重形成理形成理认识够积极线生产工作员进行沟通然线工作员原材料认识充分意见没时采纳相关工作员职业道德职业素养够高没较强责意识样容易导致原材料购进程浪费进步影响企业相关工作利开展运行
众周知高新技术产业竞争核心技术力然现许高新技术产业没严格考核办法考核理该技术企业研究成果导致花量时间精力研发产品没效保护研究成果快分享样程度降低高新技术产业包括战略成理工作员工作员工作积极性高新技术企业然相关绩效考核办法执行力度够强导致高新技术企业战略成理工作工作效率工作质量降
5高新技术企业实施战略成理应策
51政府方面
511优化竞争环境提倡良性竞争
国垄断性国企业垄断破生态环境良性竞争通击公司实施战略成理热情获竞争优势加强战略成理国高新技术项目中应提高企业整体竞争力断提高竞争环境更需国家放开垄断权提倡公司通身特征取领先位提高项目理力水加强战略成理执行机构热情参考许机构尤发达国家高科技企业知国家政策支持项目高新技术发展生存帮助根国实际情况中型企业国需政府提供政策支持加快高新技术企业发展前恶劣宏观环境战略成理高科技公司带负面影响政府必须予足够监督职首先政府应改善企业竞争环境促进高科技公司良性竞争
具体言国家加强高新技术企业政策扶持国增加高技术项目投入调整公司进入条件国家财政政策予帮助次国家完善中型企业融资制度济力限制高科技企业中国发展基础减少企业理成重素提高成理需增加投资政府提高宏观层面机构融资制度次需加强区域济合作扩高科技企业区域
512加强相关工作员教育培养实施战略成理
战略成理传统成理现代高科技成理风格组合相关员决策者素质求非常高战略成理实施需加强相关工作员决策者培养相关员工必须进行整体技培训咨询熟悉公司领域业务互联间综合性学科做融会贯通种方式真正满足需求决策者实施战略成理
52企业层面
521合理设置组织结构完善企业信息系统
改进组织结构非常重战略成理范围进行企业组织结构修改明智应该保留相关效益原组织结构影响战略成理实施文建议企业应该考虑种素时包括该机构战略成理组织结构情况根战略成理调整战略提出组织结构实现
战略成理必条件企业信息化系统建设企业信息化注意应基机构科学理性选择模型遵循整体性原实际情况重必须考虑该机构账户外部环境注意系统中信息间联系避免信息孤岛注意全面准确健康信息影响重信息系统安全性信息系统必须注意保持系统动态特性快速方法根实际情况调整断提高战略成理服务实施
522提高相关工作员综合素质完善相关制度体系
想提高相关工作员工作热情带动起工作想办法提升相关工作员整体素质进步提升战略成理高新技术行业中效率质量需建立合适标准监督体系促进企业间公竞争完善相关知识产权制度创造良外部环境激励工作员树立活老学老意识提高身职业道德综合素养基础提升身专业知识技减少素造成损失降低风险增强高新技术企业核心竞争力
完善相关规章制度够根减少高新技术企业必济损失提高战略成理工作工作效率工作质量相关工作员根社会发展变化企业战略目标完善相关制度完善相关监体系建立专门监部门提高相关工作员责意识促进部门合作样够减少素者客观素造成必济损失提高战略成理力时保持着企业长久发展
6结
战略成理核心公司站战略角度进行成控制削减成现代企业理模式特点适合高科技公司长远发展竞争环境中方式战略成理实施通分析战略成理模式建立三工具高新技术企业选择什样理方法指明方高新技术企业带领领域济起发展文通战略成理模式实施进行分析总结 实施战略成理必提高高新技术企业竞争优势选项现代成理发展趋势破传统成理限制宏观角度着眼整体战略机构该机构准确提供成信息确保项目理者做出正确决策增强企业竞争力
参考文献
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外文原文
Strategic cost management
1 Summarize
Along with socialist market economy and the modern enterprise system gradually establishment and the consummation the cost manages in to the modern enterprise extreme matter of concern The research modern cost management is both has the certain significance and has the certain practical significance the question This article draws up makes some simple analyses regarding this
2 Cost benefit idea
The traditional cost management is by the enterprise whether saves for the basis onesidedly from reduces the cost and even makes every effort to avoid certain expenses the occurrence obtaining The emphasis saves and saves The traditional cost management goal may simply induce into the reduced disbursement reduces the cost This is the cost discusses the cost the narrow idea Under the traditional planned economy the product implementation state monopoly for purchase and marketing the enterprise delivers is equal to the enterprise the income Therefore reduces the product cost to mean the increase enterprise the income the enterprise inevitably with emphasis puts the cost management in reduces in the product cost but falls into purely is reduces the cost to manage the cost the lag condition cannot provide the correct information for the decision making which needs
Along with the market economy development the seller market gradually transforms to the buyer market the enterprise cannot simply equate again the cost management to reduces the cost Because the enterprise not only needs to pay attention to the product the production cost more over must pay attention to its product to be able the benefit which realizes in the market In under the market economy environment adapts the fast changing environment obtains the economic efficiency to have the longenduring competitive advantage throughout is the most important question which the modern business management must consider In the enterprise cost supervisory work also should set up the cost benefit idea realizes saves by the tradition is economical the idea to the modern benefit idea transformation Specially today which gradually consummates in our country market economy system the enterprise manages should take the market demand as the guidance through provides the quality to the market to be as far as possible high the product and the service which the function consummates as far as possible makes every effort enable the enterprise to gain as far as possible many profits Adapts with business management this basic request the enterprise cost management also should directly relate with enterprise＇s overall economic efficiency regards the cost and it’s the control question by one kind of new understanding view cost benefit idea Enterprise＇s all cost management should by the cost benefit idea take the control thought and delivers the contrast analyzes regards the investment(cost) the necessity the rationality from the investment namely diligently pays by as far as possible the few costs the creation many use value is as far as possible the enterprise gains the more economic efficiency Here the worth noting is The few costs pay and the reduced disbursement as far as possible reduces the cost the concept has the difference The few costs pay as far as possible not saves or the reduced cost disbursement It is the operating cost benefit idea instructs the new product the design and the old product improvement work If in carries on the diagnosis to the market demand in the foundation realized to like increases some function in the product original function foundation can cause the product the market share large scale enhancement then although for realizes the product creational function to be able correspondingly to increase part of costs So long as this part of cost increase can enhance the enterprise product in the market competitive ability finally brings the bigger economic efficiency for the enterprise this kind of cost increases conforms to the cost benefit idea
In brief under in the modern market economy environment enterprise daily cost management should contrast delivers looks at the investment The research cost fluctuation and the income fluctuation relations determined is most advantageous to enhances the benefit the cost forecast and the policymaking plan
3 Strategic cost idea
The strategic cost management formation and the development are the modern market economy and the competition inevitable result The near for 20 year enterprise environment had the sudden change the global competition has been day by day intense in order to meet this kind of competition need the strategic cost arose at the historic moment It goes without saying the cost is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect but affects the competition cost the core is enterprise＇s strategic cost but non traditional cost of operation
The implementation strategy cost management is advantageous to the renewal cost management idea In the traditional cost management the cost management goal is summed up for reduces the cost saves is reduces the cost the essential method In the cost management saves the achievement one method is undeniable but it is not the only method the modern cost management goal should be by as far as possible the few costs disbursement obtains as far as possible many use value thus for earns the profit to provide as far as possible the good foundation thus enhances the cost benefit Embarks from the strategic cost management angle of view analyzes the cost management this goal is not difficult to discover cost reduction has the condition and the limit controls the cost expense in certain situations possibly can cause the product quality and the enterprise benefit drop If enterprise by lower cost rate of increment but obtains the higher use value thus greatly enhances the enterprise the economic efficiency the enterprise why not The enterprise has the competitive advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use value by the comparatively low cost The enterprise uses what kind of cost strategy is decided to the enterprise entire management strategy and the competition strategy the cost management must serve for the enterprise entire management
In the modern cost management the strategic cost management holds the extremely important status it broke through the traditional cost management the cost limitation in the microscopic stratification plan ere search area changes the center of gravity the enterprise overall strategy this broader research area such as the production connection the purchase connection the technical connection in the competitor connection cost analysis and so on is advantageous to the enterprise correctly carries on the cost forecast the decision making thus correctly chooses the enterprise the management strategy correctly processes the enterprise to develop with strengthens the cost management the relations enhances the enterprise overall economic efficiency Ort ant status does not need doubt The traditional cost finding includes compiles the form computation manufacture product cost which the assignment compiles again also includes take the standard cost carries on the cost budget as the core method However in the modern cost management all had the rapid development from the form to the content Western developed country many years research and the practice proposed some new cost finding methods cost of operation law (ActivityBased Costing ABC) already obtained a more universal application in Europe and America ABC has been precisely providing precisely the real cost information aspect has lasting achievements The cost of operation concept proposed deepened the people to the cost understanding The traditional cost theory thought that The cost is the object expense produces the fund sum total which in the management process consumes The traditional cost theory cost concept has promulgated the cost economical essence (value consumption) and the economic form (monetary fund) but had not reflected the cost forms dynamic process The ABC law effectively has made up this insufficiency It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design Among them the work passes the process also is the value gradually accumulates the shift in the enterprise interior until finally forms shifts for customer＇s total value (namely final product cost) the process ABC Fathom work this intermediary has the expense with the product cost forms relates vividly has promulgated the dynamic process which the cost forms completely causes the cost the concept to be concrete
Compares with the traditional cost system the cost of operation computation uses is the quite reasonable method assignment indirect expense This method first collects various works center consumption each kind of resources again assigns various works center cost according to respective work agent to various products In the final analysis it uses the many kinds of standards assignment indirect expense is uses the different work agent to the different work center to assign the indirect expense But the traditional cost finding only uses the sole standard to carry on the factory expense the assignment is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense The ABC law all regards as the direct cost and the indirect expense the price equal treatment which the product consumption work pays Directly meets the expense the confirmation and the assignment has not been certainly different with the tradition cost finding method Rests on the cost of operation agent to the indirect expense assignment uses diverse the assignment standard thus causes the cost to be possible the ownership greatly to enhance Therefore said from the factory expense assignment accuracy the cost of operation law computation cost information quite objective real is accurate Says from the cost management angle the cost of operation management puts the objective point in the cause and effect which the cost occurs through carries on the track dynamic reflection to all works activity may display the decisionmaking the plan and the control action well promotes the modern cost management unceasing enhancement
In brief must adapt the market economy big environment the enterprise must improve the cost finding method provides the more accurate cost information causes the enterprise to obtain more benefits enhances the enterprise the market competition strength
4 Cost agent idea
The traditional cost management has only taken the visible cost agent but has neglected the invisible cost agent In the traditional cost management idea project and so on raw material manpower factory expense is constitutes the cost the primary factor but the product research development the market development the enterprise internal structure adjustment and so on all does not have how many connections with the cost management But in fact some visible cost projects often certainly are not affect the cost the most primary factor but some traditional cost management has not been able to consider factor like enterprise scale geographical position product complexity even likes the workshop the plan layout goods in stock internal transmission and enterprise＇s factor and so on control system can have the very tremendous influence to the product cost These agents need the longterm accumulation to be able to form also as soon as passes through forms with difficulty changes therefore must emphasize synthesizes the consideration from the strategy According to the overseas research indicated before the enterprise starts in the production had 85 product cost to become the restraint cost namely some constitutive cost agent and the execution cost agent is in fact affects the enterprise cost the key aspect but the traditional cost management can produce the influence part only accounts for the total cost 15
In in the high automated modern manufacture process the direct artificial cost proportion reduces day by day only accounts for the production cost 5~10 but with the automated close correlation machine amortization fund the power spends and so on to need to assign includes the different product the indirect expense large scale to increase In this kind of situation if still to the direct artificial labor which reduced day by day now and then the direct artificial wages proportion assigns the indirect expense which these proportions unceasingly increased could cause the product cost serious distortion Very obvious in the modern enterprise product technology content increase causes the product the production cost by no means with the product production quantity direct correlation or said at least is not only with the product quantity direct correlation If also defers to the traditional method computation product cost can high underestimate the technology content product cost but underestimates the high tech content product cost The cost finding mistake causes the enterprise to produce policymaking the mistake this said to the enterprise is sufficiently fatal Thus in take computer technology as representative＇s high tech swift and violent development today it is necessary to expand according to the strategic cost management viewpoint the traditional sole quantity agent for a series of costs agent through carries on the analysis to each kind of cost agent and between the correlation cost changes the sole standard assignment according to the cost agent multi standards assignment thus correctly assigns each item of indirect expense correctly calculates the product cost Which products can this clearly promulgate to have the effective profit ability Specially some invisible cost agents which did not consider under the traditional cost management like enterprise＇s scale product development market development enterprise internal structure adjustment even the workshop layout rule and so on can have the very tremendous influence to the product cost should give from the strategy to consider
Through to the cost subjective agent research analysis may further inspire us in modern enterprise cost management some new mentalities the new idea For instance(1) takes the cost control consciousness the enterprise culture apart The elimination thought the cost is unable the wrong thinking which reduces again carries on the training education to the enterprise all staff the request enterprise all levels of administrative personnel and all staff fully realized is not investigates to the enterprise cost reduction potential inexhaustibly everybody should has the enough value to the cost management and the control
(2) forms staff＇s democracy and independent management consciousness in the enterprise interior In the daily cost management positively utilizes the psychology the sociology the social psychology the organization behavior study research results diligently introduces one kind of intrinsic restraint and the drive mechanism in the staff behavior standards The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river humanity＇s need from to is preliminarily highlevel may divide into five levels The physiological needs the safety requirement the public relations need the respect need the selfrealization need Introduces the intrinsic restraint and the drive mechanism is must pay great attention to person＇s topmost story inferior demand namely self development selfrealization demand This kind of mechanismemphasis is the human nature selfencouragement does not need any external factor the restraint The change enterprise commonly used depends on the penalty the reward implementation external restraint and the drive mechanism the realization independent management since one price lowest cost management way also reduces the cost most effective management way
In brief in the modern enterprise cost supervisory work should setup based on the multiagents theory cost management idea Not only must take the visible agent should take the invisible agent Not only must pay great attention to the actuation cost the objective factor moreover must pay great attention to the actuation cost the subjective factor This kind of establishment in the cost agent analysis foundation cost management idea often may induce to have the enterprise cost management brandnew mentality and the effective action
5 Cost system administration idea
The longterm plan economic concept influence the enterprise only is often paid great attention to the production cost in the cost management the management neglects other aspects the cost analysis and the research this kind of cost management idea cannot adapt the market economy environment request by far Under the market economy environment the enterprise should set up the cost the system administration idea regards as enterprise＇s cost supervisory work an item of systems engineering emphasized the whole and the overall situation to the enterprise cost management object the content the method conduct the omnidirectional analysis research
On the one hand for enable the enterprise product to have the formidable competitive ability in the market the cost management cannot again limit to the product production (manufacture) the process but is should extend the field of vision to front to the product market demand analysis the correlation technology development situation analysis as well as product design Extends to after to customer＇s use the service and handling According to the cost entire journey management request can involve to the product information origin cost the technical cost the rear service cost the production cost the stock cost the sales cost as well as to cost category and so on customer＇s service cost handling cost To all these costs content all should by strict the careful scientific method carry on the management strengthens the product in market competitive ability causes the enterprise in the intense market competition neutrality to the invincible position If carries out the value analysis in the product design stage is the cost management method which one kind of technology and the economy unifies
On the other hand along with the market economy development the nonphysical product commercializes day by day Adapts with this the cost management connotation also should expand from the physical product cost to the non physical product cost like human resources cost capital cost service cost property right cost environment cost and so on
Exterior furthermore under the market economy condition the business ssmanagement center of gravity changes by the enterprise interior changes the heavy management decisionmaking management by the heavy production management the research analyzes each kind of policymaking cost also to become the enterprise cost management a very important content like the correlation cost the difference cost the opportunity cost the marginal cost will pay in cash the cost the reset cost may avoid the cost may hand over extends the cost the future cost and so on In the modern enterprise cost management takes and strengthens falls the domain to these management decision making costs the research analysis may avoid the policymaking fault the heavy loss which brings to the enterprise makes the most superior policymaking the gain best economic efficiency for the guarantee enterprise provides the foundation
Conclusion
The modern cost management first must set up the cost management the benefit idea and strengthens the cost management using the multi agents theory the analysis and the research vigorously strengthens the enterprise cost the system administration establishes modernized the cost management pattern thus solves the enterprise the question which exists in the cost management This article through the modern cost management several major characteristics again makes the modern cost management and the traditional management compares manifests the modern business management in the comparison the importance should obtain the enterprise the value
Shank Govindarajan 2015
外文资料翻译译文
战略成理
1 概述
着社会义市场济现代企业制度逐步建立完善战略成理成现代企业非常关注问题研究现代战略成理定意义定现实意义问题文拟作简单分析
2成效益理念
传统成理企业否节约片面降低成力求避免某费发生入手强调节约节省传统成理目简单纳减少支出降低成成成狭隘观念传统计划济产品实行统购统销企业产出等企业收入降低产品成意味着增加企业收益企业必然成理重点放降低产品成陷入单纯降低成理成滞状态决策提供需正确信息
着市场济发展卖方市场逐渐买方市场转变企业成理简单等降低成企业仅关注产品生产成关注产品市场实现效益市场济环境适应瞬息万变环境获济效益取持续性竞争优势始终现代企业理必须考虑首问题企业成理工作中应该树立成效益观念实现传统节约节省观念现代效益观念转变特国市场济体制逐步完善天企业理应市场需求导通市场提供质量高功完善产品服务力求企业获取利润企业理基求相适应企业成理应企业整体济效益直接联系起种新认识观——成效益观念成控制问题企业切成理活动应成效益观念作支配思想投入产出分析投入（成）必性合理性努力少成付出创造价值企业获取更济效益里值注意：少成付出减少支出降低成概念区少成付出节省减少成支出运成效益观念指导新产品设计老产品改进工作市场需求进行调查分析基础认识产品原功基础新增某功会产品市场占率幅度提高实现产品新增功会相应增加部分成部分成增加提高企业产品市场竞争力终企业带更济效益种成增加符合成效益观念
总现代市场济环境企业日常成理中应产出投入研究成增减收益增减关系确定利提高效益成预测决策方案
3 战略成观念
战略成理形成发展现代市场济竞争必然结果二十年企业环境发生急剧变化全球性竞争日益激烈适应种竞争需战略成应运生言喻成决定企业产品劳务竞争中否取份额占少份额关键素影响竞争成核心企业战略成非传统营成
实施战略成理利更新成理观念传统成理中成理目结降低成节约成降低成基手段否认成理中节约作种手段容置疑唯手段现代成理目应该少成支出获价值赚取利润提供基础提高成效益战略成理视角出发分析成理目标难发现成降低条件限度某情况控制成费会导致产品质量企业效益降果企业较低成升幅取更高价值提高企业济效益企业乐企业市场取竞争优势取决样成顾客提供更优价值较低成提供相价值企业采种成战略取决企业整营战略竞争战略成理必须企业整营理服务
现代成理中战略成理占十分重位突破传统成理成局限微观层面研究领域重心转提高企业整体济效益成计算成会计中心成理基础重位庸置疑传统成计算包括汇总分配汇总形式计算制造产品成包括标准成核心手段进行成预算然现代成理中形式容飞速发展西方发达国家年研究实践提出新成计算方法中作业成法（ActivityBased CostingABC）欧美已较普遍应ABC提供更精密真实成信息方面功没作业成概念提出深化成认识传统成理认：成象化费生产营程中耗费资金总传统成理成概念揭示成济实质（价值耗费）济形式（货币资金）没反映出成形成动态程ABC法效弥补足企业生产营程描述满足顾客需设计系列作业集合中作业推移程价值企业部逐步积累转移直形成转移顾客总价值 (终产品成)程ABC法通作业中介费发生产品成形成联系起形象揭示成形成动态程成概念更完整具体
传统成制度相作业成计算采较合理方法分配间接费该方法首先汇集作业中心消耗种资源作业中心成作业动分配产品根底采种标准分配间接费作业中心采作业动分配间接费传统成计算采单标准进行制造费分配法正确反映产品生产中技术素费发生影响ABC法直接费间接费视产品消耗作业付出代价等直接费确认分配传统成计算方法差间接费分配作业成动采样化分配标准成属性提高制造费分配准确性说作业成法计算成信息较客观真实准确成理角度讲作业成理着眼点放成发生前果通作业活动进行踪动态反映更发挥决策计划控制作促进现代成理断提高
总适应市场济环境企业必须改进成计算方法提供更准确成信息企业获更效益提高企业市场竞争力
4 成动观念
传统成理重视形成动忽视形成动传统成理观念中原材料工制造费等项目构成成素产品研究开发市场开拓企业部结构调整等成理少关联事实形成项目影响成素传统成理未考虑素企业规模理位置产品复杂性甚厂房规划布局存货部传递企业理制度等素会产品成产生影响动需长期积累形成形成难改变更强调战略予综合考虑国外研究表明企业生产开始前已85产品成成约束成结构性成动执行性成动实际影响企业成关键素传统成理产生影响部分占总成15
高度动化现代制造程中直接工成重日益降低仅占生产成5~10动化紧密相关机器折旧费动力费等需分配计入产品间接费幅度增加种情况日益减少直接工工时直接工工资例分配例断增间接费会产品成严重失真明显现代企业产品中科技含量增加产品制造成非产品生产数量直接相关者说少产品数量直接相关果传统方法计算产品成会高估低科技含量产品成低估高科技含量产品成成计算错误导致企业生产决策错误企业说足致命计算机技术代表高科技迅猛发展天必战略成理观点传统单数量动扩展系列成动通种成动相关成间进行分析单标准分配改成动标准分配正确分配项间接费正确计算产品成样清晰揭示产品具效盈利力特传统成理未考虑形成动企业规模产品开发市场开拓企业部结构调整甚厂房布局规等会产品成产生影响更应战略予考虑
通成观动研究分析进步启发现代企业成理中新思路新观念：
（1）成控制意识作企业文化部分消认成法降低错误思想企业全体员工进行培训教育求企业级理员全体员工充分认识企业成降低潜力究应成理控制足够重视
（2）企业部形成职工民理意识日常成理中积极运心理学社会学社会心理学组织行学研究成果努力职工行规范中引入种约束激励机制西方心理学家斯洛提出类基需求层次理类需低级高级分五层次：生理需安全需社交需尊重需实现需引入约束激励机制注重高层次需求发展实现需求种机制强调性激励需外素约束改变企业常惩罚奖励实施外约束激励机制实现理种代价低成理方式降低成效理方式
5成体系理理念
现代企业成受长期计划济观念影响企业成理中注重生产成理忽视方面成分析研究种成理观念远远适应市场济环境求市场济环境企业应树立成系统理观念企业成理工作视项系统工程强调整体全局企业成理象容方法进行全方位分析研究
方面企业产品市场具强竞争力成理局限产品生产（制造）程应该视野前延伸产品市场需求分析相关技术发展态势分析产品设计延伸顾客维修处置成全程理求会涉产品信息源成技术成勤成生产成库存成销售成顾客维修成处置成等成范畴成容应严格细致科学手段进行理增强产品市场中竞争力企业激烈市场竞争中立败产品设计阶段推行价值分析种技术济相结合成理手段
方面着市场济发展非物质产品日趋商品化相适应成理涵应物质产品成扩展非物质产品成力资源成资成服务成产权成环境成等等
者市场济条件企业理重心企业部转外部重生产理转重营决策理研究分析种决策成成企业成理项关重容相关成差量成机会成边际成付现成重置成避免成递延成未成等等现代企业成理中重视加强理决策成落畴研究分析避免决策失误企业带巨损失保证企业作出优决策获取佳济效益提供基础
6结
现代成战略理首先树立成理效益观念运动理加强成理分析研究力加强企业成系统理建立现代化成理模式解决企业成理存问题文通现代成理特点现代成理传统理作较较中体现现代企业理重性应该企业重视
沙克 戈文达拉杨 2015
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题目 高新技术企业战略成理现状策研究
诚信承诺
慎重承诺声明：
承诺毕业文（设计）活动中遵守学校关规定恪守学术规范毕业文中剽窃抄袭学术观点思想成果篡改研究数违规行发生愿承担切责接受学校处理
学生（签名）：
年 月 日
毕业文题目
高新技术企业战略成理现状策研究
毕业文容求：
容：文阐明战略成理理基础通较战略成理传统成理优缺点分析战略成理国高新技术企业应现状存问题针性提出战略成理应高新技术企业成理中策建议进步结合战略成理理体系尝试性构建国高新技术企业战略成理般性应系统框架希理实践相结合效提升国高新技术企业战略成理水减少实际营程中遇见种风险促进国高新技术企业更快更发展
求：文撰写求思路清晰容充实点明确充分证严密语言通撰写文前应首先阅读相关研究资料掌握学术前动态相关理著作握提高理水思想深度根开题报告老师提出意见文提纲进行修改确定纲认真撰写毕业文撰写文结束根老师修改意见认真反复修改文求参加毕业文答辩严格文进度安排进行文写作文格式字数等撰写方面求参中国质学长城学院毕业文（设计）撰写规范
毕业文参考资料：
[1]王瑞华朱文军马进宇新形势国企业战略成理探究[J]中国理信息化2013（14）：6768
[2]马燕基价值链分析企业成控制理研究[J]财界：学术版2014（1）：5050
[3]张继德赵亚楠企业战略成理国应现状问题策[J]会计友2014（26）122125
[4]王轲浅析战略成理应[J]港澳济2015（Z2）：8788
[5]余野青基核心竞争力企业战略成理研究[J]财会通讯2013（7）：101102
[6] 陈轲 企业战略成理研究2001
[7] 周长生 战略成理国企业应研究2009
[8]邹玲战略成理高新技术企业中应探讨[J]代济201503810
[9]姜巧云战略成理高新技术企业中应研究[J]财界(学术版)201522101102
[10]吕文栋刘鲁梅北京市高新技术企业全面风险理现状策——电子信息技术产业例[J]科学决策2010061130
[11]龚丹丹孟庆军高新技术企业提高战略成理水策[J]营理者2013222021
[12]陈彩虹基战略视角高新技术企业成理问题探究[J]济师201609153154
[13]张峰分析高新技术企业战略成理应问题[J]财界(学术版)201510186
[14]李丽碧高新技术企业成理探讨[J]财界(学术版)201512147148
[15]李贵玲高新技术企业战略成理应问题[D]集美学2012
[16] KenneSimmondsStrategie Management AccountingSecond EditionCower Pubing1988
[17] Edward Blocher Cost Management：A Strategic Emphasis2000
[18]SophiaAlukJonathanMayhallMelanieWauquiezAlanVercioStrategicCostManagement[J]Financial Management2010(2)3435
毕业文应完成工作：
1． 利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2． 实相关选题注意实程中观察收集相关数做实证方面文方面搜集相关区国家发布统计数
3． 认真撰写开题报告开题报告中指导教师提出意见进行修改
4． 认真撰写文根指导教师意见进行修改
5． 文定稿求进行毕业文答辩
毕业文进度安排：
序号
毕业文阶段容
时间安排
备注
1
确定毕业文选题收集资料整理资料完成文务书
2016101520161031
2
编写文提纲撰写开题报告进行开题
201611120161120
3
实期间进行步查找资料作社会调查
2016112120161130
4
撰写文完成第稿交指导教师
20161212017115
5
指导教师阅改文
20171162017131
6
修改文完成第2稿交指导教师
2017212017229
7
指导教师阅改文完成中期检查表
2017312017315
8
修改文完成第3稿交指导教师
20173162017410
9
指导教师阅改文返学生修改立交指导教师
20174112017430
10
专家评阅
2017512017510
11
毕业文答辩
20175112017524
12
评定学生终文成绩评出院优秀文
20175252017531
课题信息：
课题性质： 设计□ 文√
课题源： 教学√ 科研□ 生产□ □
发出务书日期：
指导教师签名：
年 月 日
教研室意见：
教研室签名：
年 月 日
学生签名：
毕业文题目
高新技术企业战略成理现状策研究
开题报告（阐述课题目意义研究现状研究容研究方案进度安排预期结果参考文献等）
文研究目意义
1研究目：
市场竞争日趋激烈处身企业身感触企业取生存发展空间必须进行企业策划源头控制成发生战略高度认识企业项营决策文针战略成理国高新技术企业中应现状分析实际应中存问题结合较战略成理传统成理优缺点战略成理高新技术企业应问题进行深入研究针性提出战略成理应高新技术企业成理中策建议目希通鉴国外战略成理模式研究成果充分考虑种成理方法高新技术企业成理目标吻合程度尝试战略视角构建高新技术企业成理模式高新技术企业培养核心竞争力重实践价值增强高新技术企业发展促进国济转型升级具重现实意义
2研究意义：
（1）理意义：谓战略成理战略眼光成源头识成驱动素价值链进行成理运成数信息战略理关键步骤提供战略性成信息企业通分析外部环境竞争手成数信息帮助理者评价制定企业整体战略实现企业获取长期竞争优势目
（2）现实意义：文通分析战略成理国高新技术企业应现状希够企业长期发展战略角度高新技术企业成理进行分析研究根问题提出建议希找更适合高新技术企业成理办法战略成理实施利企业更新成理观念增强高新技术企业市场中核心竞争力减少实际营程中遇见种营风险进行正确成预测决策正确选择企业营战略助提高企业整体济效益
二研究现状
1国外研究现状：
国外学者战略成理研究20世纪80年代末开始90年代快速发展1988年布朗维奇撰写理会计定义范围：理角度认识认战略成理仅仅需搜集竞争手关信息更应该研究竞争手相企业身竞争优势进步推进战略成理研究2000 年Blocher 等发表成理：战略重心书进步战略成理理念融合成理方法体系中20世纪90年代日成理理界企业界开始加强战略成理竞争情报应等研究提出具代表意义战略成理模式成企划
2国研究现状：
国成理方面研究取定成果陈轲（2001）年出版专著企业战略成理研究成理环境变化研究逻辑起点基理应理两层面战略成理理方法展开系统研究王瑞华等（2013）新形势国企业战略成理探究中简述战略成理基理塑造企业成理文化提高会计员位两方面着手阐述企业应该真正会计员参企业战略成理决策中张继德赵亚楠（2014）企业战略成理国应现状问题策文中通较企业战略成理传统成理突出战略成理企业理中优势提出点措施应国企业应战略成理程中尚存足许学者结合西方理会计出现新思维新方法中国企业成理现状进行分析探讨环境变革应采取策
三研究容
1前言
2战略成理21战略成理理
211含义特点
212分析工具
22分析较战略成理传统成理
221传统成理
222战略成理传统成理区
3国高新技术企业实施战略成理必性分析
31高新技术企业特点
32高新技术企业中成理特点
33传统成理高新技术企业发展制约
34战略成理高新技术企业中实施优势应现状
341实施战略成理优势
342实施战略成理应现状
4国高新技术企业实施战略成理存问题
41基础条件薄弱
411利宏观环境
412国战略成理匮乏
42企业部基础条件完善
421企业没合理设置组织结构没完善信息系统
422相关工作员素质够高绩效考核办法够严格
5高新技术企业实施战略成理应策
51政府方面
511优化竞争环境提倡良性竞争
512加强相关工作员教育培养实施战略成理
52企业层面
521合理设置组织结构完善企业信息系统
522提高相关工作员综合素质完善相关制度体系
6结
参考文献
致谢
四研究方案
1利中国知网维普万方等数库完成毕业文相关容文检索利图书馆图书资源查阅相关理容充分利互联网进行资料检索收集
2文研究中采文献资料法通文献阅读综合运成会计学理学等理知识找够解决问题策文提供
五进度安排
1确定毕业文选题收集资料整理资料完成文务书2016101520161031
2编写文提纲撰写开题报告进行开题201611120161120
3实期间进行步查找资料作社会调查2016112120161130
4撰写文完成第稿交指导教师20161212017115
5指导教师阅改文20171162017131
6修改文完成第2稿交指导教师2017212017229
7指导教师阅改文完成中期检查表2017312017315
8修改文完成第3稿交指导教师20173162017410
9指导教师阅改文返学生修改立交指导教师20174112017430
10专家评阅2017512017510
11毕业文答辩20175112017524
12评定学生终文成绩评出院优秀文20175252017531
六预期结果
通分析研究解决国现代企业应战略成理存问题政策建议达更应战略成理目
七参考文献
[1]王瑞华朱文军马进宇新形势国企业战略成理探究[J]中国理信息化2013（14）：6768
[2]马燕基价值链分析企业成控制理研究[J]财界：学术版2014（1）：5050
[3]张继德赵亚楠企业战略成理国应现状问题策[J]会计友2014（26）122125
[4]王轲浅析战略成理应[J]港澳济2015（Z2）：8788
[5]余野青基核心竞争力企业战略成理研究[J]财会通讯2013（7）：101102
[6] 陈轲 企业战略成理研究2001
[7] 周长生 战略成理国企业应研究2009
[8]邹玲战略成理高新技术企业中应探讨[J]代济201503810
[9]姜巧云战略成理高新技术企业中应研究[J]财界(学术版)201522101102
[10]吕文栋刘鲁梅北京市高新技术企业全面风险理现状策——电子信息技术产业例[J]科学决策2010061130
[11]龚丹丹孟庆军高新技术企业提高战略成理水策[J]营理者2013222021
[12]陈彩虹基战略视角高新技术企业成理问题探究[J]济师201609153154
[13]张峰分析高新技术企业战略成理应问题[J]财界(学术版)201510186
[14]李丽碧高新技术企业成理探讨[J]财界(学术版)201512147148
[15]李贵玲高新技术企业战略成理应问题[D]集美学2012
[16] KenneSimmondsStrategie Management AccountingSecond EditionCower Pubing1988
[17] Edward Blocher Cost Management：A Strategic Emphasis2000
[18]Sophia AlukJonathanMayhallMelanieWauquiezAlan VercioStrategic Cost Management[J]Financial Management2010(2)3435
指导教师意见：
指导教师签名：
年 月 日
国外学者战略成理研究20世纪80年代末开始90年代快速发展1988年布朗维奇撰写理会计定义范围：理角度认识认战略成理仅仅需搜集竞争手关信息更应该研究竞争手相企业身竞争优势进步推进战略成理研究2000 年Blocher等发表成理：战略重心书进步战略成理理念融合成理方法体系中20世纪90年代日成理理界企业界开始加强战略成理竞争情报应等研究提出具代表意义战略成理模式成企划
国成理方面研究取定成果
陈轲（2001）年出版专著企业战略成理研究成理环境变化研究逻辑起点基理应理两层面战略成理理方法展开系统研究成预测决策计划控制考核评价等环节入手战略成理程序方法进行深入研究提出运战略成理理提升国企业成竞争力建议
李贵玲（2012）高新技术企业战略成理应问题文中提出高新技术企业作现代企业重组成部分生产销售营理等方面传统企业高新技术企业想济化浪潮中占席发展必须拥优成理方法高新技术企业必须破传统理理念限制结合身特点需求选择适合理方式降低成时提高企业核心竞争力终实现企业利益化
王瑞华等（2013）新形势国企业战略成理探究中简述战略成理基理塑造企业成理文化提高会计员位两方面着手阐述企业应该真正会计员参企业战略成理决策中
张继德赵亚楠（2014）企业战略成理国应现状问题策文中通较企业战略成理传统成理突出战略成理企业理中优势提出点措施应国企业应战略成理程中尚存足许学者结合西方理会计出现新思维新方法中国企业成理现状进行分析探讨环境变革应采取策
王轲（2015）浅析战略成理应文中通分析战略成理国应现状存问题根出现该问题原出相应建议应措施战略成理企业应中断完善
姜巧云（2015）战略成理高新技术企业中应研究通分析高新技术企业涵特点指出战略成理应中导致出现问题外素企业外环境进行深入分析找出原根存问题提出相应建议改正方案
张峰（2015）分析高新技术企业战略成理应问题文中进步针高新技术企业特点分析传统成理高新技术企业运中局限性表现出高新技术企业中实施战略成理模式必性企业生命周期角度述高新技术企业特性战略成理思想高度耦合强调战略理成前瞻性全面性
综述战略成理致系统认识解战略成理企业运行程中重性公司战略非正式成形机常言道果知道目道路带里—正强调企业运战略成理思想技术重性 战略成理企业未发展方提供种科学系统化客观方法企业产业竞争中应采取动动态度应努力影响预测发起事件仅仅事件做出反应 战略成理更重贡献企业全体成员解企业加强企业责感战略制定程种学教育支持活动仅仅企业高级领导间文书活动种企业门面战略制定程中职员参企业职员支持必变革关键
高新技术企业战略成理现状策研究
摘
济活动全球化形势企业碰顾客需求独特产品更新换代速度化问题导致公司力物力资源等竞争前未激烈企业国民济进程中竞争策略更注重客户带价值中国创新导竞争素高新技术企业表现尤明显竞争激烈全球化市场中企业成领先需实施战略成理实现高新技术企业保持持续发展文探索战略成理纳应阶段存问题引入相关信息资料出意见企图结合类数高新技术公司特点构建战略信息理机制总体框架希合理理现实相贯通通实施战略成理真正帮助中国拥高新技 术公司提 高成 理水促进更快更发展
关键词：高新技术企业成费核算成理体系战略成
ABSTRACT
Under the situation of globalization of market competition enterprises are faced with the problem of customer demand individuation and product life cycle shortening which leads to fierce competition of human resources material resources and market Competitive strategy of enterprises in the national economic development pay more attention to the value of customers China＇s innovation as the core competitiveness of hightech enterprises is particularly evident In the highly competitive global market the cost of the enterprise needs to rely on the implementation of strategic cost management to achieve hightech enterprises to maintain sustainable development is also true This paper discusses is the application of strategic cost management in hightech enterprises in our country the introduction of strategic cost management theory and puts forward some suggestions for further theory attempts to establish the strategic cost management system framework in order to combine theory with practice hope that through the implementation of the strategic cost management can really help hightech enterprises improve the cost management level promote the development of China＇s hightech enterprises faster and better
Key words：Hightech enterprises Cost accounting Cost management system Strategic cost
目 录
1前言……………………………………………………………………………………………………………1
2战略成理…………………………………………………………………………………………………1
21战略成理理………………………………………………………………………………………1
211含义特点………………………………………………………………………………………………1
212分析工具…………………………………………………………………………………………………1
22分析较战略成理传统成理…………………………………………………………………2
221传统成理……………………………………………………………………………………………2
222战略成理传统成理区…………………………………………………………………2
3国高新技术企业实施战略成理必性分析………………………………………………………2
31高新技术企业特点………………………………………………………………………………………2
32高新技术企业中成理特点…………………………………………………………………………3
33传统成理高新技术企业发展制约………………………………………………………………3
34战略成理高新技术企业中实施优势应现状……………………………………………4
341实施战略成理优势………………………………………………………………………………4
342实施战略成理应现状…………………………………………………………………………5
4国高新技术企业实施战略成理存问题…………………………………………………………5
41基础条件薄弱………………………………………………………………………………………………5
411利宏观环境…………………………………………………………………………………………5
412国战略成理匮乏……………………………………………………………………………5
42企业部基础条件完善…………………………………………………………………………………6
421企业没合理设置组织结构没完善信息系统……………………………………………………6
422相关工作员素质够高绩效考核办法够严格………………………………………………6
5高新技术企业实施战略成理应策………………………………………………………………7
51政府方面……………………………………………………………………………………………………7
511优化竞争环境提倡良性竞争…………………………………………………………………………7
512加强相关工作员教育培养实施战略成理…………………………………………7
52企业层面……………………………………………………………………………………………………7
521合理设置组织结构完善企业信息系统………………………………………………………………7
522提高相关工作员综合素质完善相关制度体系………………………………………………8
6结……………………………………………………………………………………………………………8
参考文献………………………………………………………………………………………………………9
致谢…………………………………………………………………………………………………………10
1前言
进入21世纪济全球化步伐加快科技发展迅速特信息技术正改变着传统生活方式表现出巨发展机会仅仅满足做世界工厂样永远会赶全球济步伐需科技创新国创新实施体高新技术企业改革开放许高新技术企业腾讯华联想阿里巴巴等断发展壮已成长全球性企业许高新技术企业处创业起步阶段数拥科技专利具定盈利力缺乏持续力认识尤成理问题高新技术企业困惑找门道文注意问题想优化高新技术企业成理方面企业找改善理水切入点保证高新技术企业健康快速发展
2战略成理
21战略成理理
211含义特点
企业战略成理保证企业行中领先 达理想中目标部分实施选择方式确定发生成控制实现时间低成提高战略位目开展成控制理策略
快适应新环境战略成理应具备特征：第外性非常重视外环境费理问题项目背景分析影响问题放置项目理公司策略需考虑市场环境应外界环境波动第二战略性涉时间该理模式努力会计期间范围外继续保持长久竞争优势空间角度理象包括整产业价值链容方面全面理企业营成第三竞争性该模式重点加强企业持续竞争优势模型旨帮助企业制定竞争策略提高竞争力第四动态性着外部环境变动应该相应修改成理实施办法动态性战略成理模式中显著特点
212分析工具
战略成理三种类型分析工具价值链分析战略定位分析成动分析价值链分析：价值链分析基战略成素分析通相关外国济评价分析实现基金战略目标减少整项目成提供详细项目成策略帮助企业降低成提高成竞争力战略定位分析：样方式剖析企业外部环境挑出适合身竞争策略成动分析：指影响成发生素分成两类：生产费企业微观层面确定驱动程序劳动消费量二策略层面项目范围质量理等
22分析较战略成理传统成理
221传统成理
传统成理开始时分析相关成信息运历程持续时间长改革前企业通记录项目发生构成成信息改革已具备批量生产外观减少成果消耗量关注种费信息产生种费结合计入总成 产生记录方法新型会计二费信息公司部门工作员表现开展考核评价接着事中控制成
222战略成理传统成理区
战略成理种新型成理技术传统成理优点战略理相结合相传统成理言区 第目标差异：前者降低产品成目追求利润化者长期营观念目找适合公司实施该模式佳状态目标做出更具战略性拓展公司处市场环境考虑分析制定新型信息理策略够公司角逐中取长期发展领先位第二象：前者劳动力信息原材料耗费等作信息 理 象缺少应急力 考虑风险理中信息作者讨象会计期间支出费信息包含开发成果费设计费成果买卖程费重视竞 争环 境开放式重点分析方面价值链根竞争环境助分析工具考察信息理第三方式：总结传统成法理会计然集中配公司费已法满足企业战略理需仅会计传统方法费理会计成会计控制方法控制产前产扩张第四思想观念差异：前者重点减少费支出求短时间效益仅限简单概念种固定费理者跨越时间限制活动状态角度理解静止状态重点兼顾公司短时间发展长久济效益通新模式环境融合追求更发展方式
3国高新技术企业实施战略成理必性分析
31 高新技术企业特点
高新技术企业种国家相关部门批准少中国境注册年居民企业类型公司通常政府扶持高新技术方面进行科研成果转化核心知识产权相独立基样条件进行济活动高新技术企业特点：第投入高：高新技术公司高投入性开发升级营销成果专门机械等方面消耗量第二高技术精英集中：高新技术公司知识技术较集中公司智力进行发展精英脑力成果传统模式相基脑力成果进步集种等生产引素体高新技术公司力军理者智力成果创造者第三创新速度快：创新高新技术公司重特征新成果技术销售额中例高新技术公司入门时关键素实际信息更新产品更新市场理创新高新技术公司中非常重第四成长快：高 新技 术公司新成果利进入市场专利技 术非专 利技术技 术领先特许权等素公司带非常处利败手新成果独特优势济领域起领导作投 资回报率般收益高短时间会取收益高收益特征高增长基础第五风险高：高新技术公司高风险性技术济环境稳定高新技术新成果开发阶段着种样稳定素研发活动特容易成功第六收益高：拥高新技术公司高收益性源产品快速更新种创新特定会计期间会垄断市场市场需求量新成果垄断价钱高需会意价钱样公司会获意想收益
32高新技术企业中成理特点
高科技企业生产高科技产品更新速度快更重视创新素决定成控制方法必须新发展突破着科技日新月异变化传统成理方法受击项目理监控逐步探索建立零库存模式战略成理已规模应拥高新技术公司费理中高新技术公司中收益风险正关系求实施成监控时长远战略眼光相关活动部分实施风险预测仔细评价监控碰危机
33传统成理高新技术企业发展制约
传统成理理念监控运标准定额费预测等手段测量控制产品生产程消耗时分析影响定额等然采取相应措施目监控项实际耗费预算范围样减少费支出确保公司利达预想盈利目标部分没太操意义拥高新技术公司理模式特征生产费监控理关键种模式适应战略理需求拥高新技术公司制约作层面体现
第传统成理模式表现执行功种功利拥高新技术公司迅速采取响应适应时常波动环境拥高新技术公司理模式必须表现出执行控制更需具决策功提升竞争位通战略分析公司费组织实施控制执行控制关键传统理模式公司战略联系够密切样会市场出现减少支出离开战略迹象样利公司策略动态调整然公司竞争位提高没帮助
第二传统成理出相关信息没考虑生产费销售费注重生产费计量分配传统核算方法成果费生产总耗费项目配核算象原材料根核算项目象配研究阶段费动计入期损益分配投入产出成果费信息失真成果定价成果获利等相关联监控决策造成利素角度应会计期间利润受损较提供信息没真实性甚利引进资金
第三传统成理供应链带价值供应链理公司低层高层相互关系调整确保较低供应链总费客户带更吸引目供应链联合行动中公司通提供方协作调整供应链提高设计力提高工作质量降低支出果公司提供方立关系公司间相互作机制法形成零部件层面费控制更容易样费控制成品卖出终止忽视顾客服务等费想准确成果相关信息困难
第四传统成理没产品成进行计量监控拥高新技术公司生产成品更新速度快研究开发时成耗费费相关容全导致传统方式计量方式计算出产品费信息失真利失真费信息客观评价产品会计计算时间带市场利益利公司提升竞争优势
综传统成理已严重阻碍拥高新技术公司发展拥高新技术公司必须通实施战略费理模式增强公司竞争中位
34战略成理高新技术企业中实施优势应现状
341实施战略成理优势
第高新技术公司身特征战略费理指导观念相吻合战略费理引导思想公司处环境位进行解析超越时间限制努力公司够长段时间够济发展中处领先位第二满足国公司营理目标需拥高新技术公司定走科技前段做信息时代领头持续生存发展高新技术公司求增加资金投入增加科研费继续创造新品类确保产品成行业中佼佼者获高新技术成果带价值第三公司选择竞争策略提高帮助种模式需收集取成功活动时策划信息果没方面资料公司理员想办法开拓更获取相关资料途径样必然会导致公司理没秩序公司想某领域领先位想办法高科技成果销售价格似类售价均水 第四战略成影响环境外部环境存着样样波动公司角色会着发生波动
342高新技术企业实施战略成理应现状
战略成理部外部机结合方面取成中国战略成理研究尚处探索阶段然济全球化背景传统成理显然满足数机构长期稳定运行需电子信息技术应越越广泛战略成理已广重视国公司应断改变环境部理需求引入具优势战略成理模式深入目前情况分析已获重突破出现值鉴模范企业邯郸钢材低低耗型低碳绿色作企业发展战略目标定年度节务分解指标建立健全节工作责制问责制节指标完成情况纳入二级单位综合评价体系形成级抓级层层落实工作格局长虹集团着市场走根市场需求托身庞物流资源形成规模优势时积极拓展社会物流市场成集团利润新增长点专业化物流企业更服务长虹业促进长虹集团良性发展美菱集团科技领先立足增强企业核心竞争力先做强冰箱业做专业化然条件情况元化营发展青岛啤酒苏宁等知名企业中石化中石油等应战略成理模式理取成效错
4国高新技术企业实施战略成理存问题
41基础条件薄弱
411利宏观环境
现阶段中国企业竞争环境相薄弱公司想实施战略费进行理热情折扣改革导已中国济快速发展市场中取保证中国济良环境维护公司间公相反行政力量进入市场竞争特国企业垄断位济生态环境说非常严重阻碍中国位特殊情况然国企业市场垄断竞争获竞争优势垄断国企业说种竞争绝优点两种类型企业竞争公竞争严重损坏公环境项目极困难竞争环境生存发展公司知道甚公司路循希花较少时间精力提高理技技术优势通政治投资加盟国企业垄断位企业身发展获竞争优势会公司实施战略成理想法快速消失严重阻碍战略成理应
412国战略成理匮乏
中国口密集国家目前止数继续增长国国特济理领域精英十分缺乏培训制度完善战略成理国刚刚起步解战略成理相关方面精英寥寥技术引进培训机构非常先进加落理思想原培养战略成理意识仅考虑短期济利益重视项目长期演进者费理简单想成减少支出通减少开支等减少支出方面精英十分匮乏战略成理实施方面障碍发展衡
42企业部基础条件完善
421企业没合理设置组织结构没完善信息系统
效实施战略成理公司应该呈半水组织结构种类型组织结构助企业部沟通合作效激励机制基础成理组织设计非常果建立动态项目团队员工效协调相互沟通进步深化效实施战略成理中国高科技公司中部分修改调整组织结构导致高科技企业中国实施战略成理产生障碍企业信息传递反馈受合理组织结构影响会降低机构运行效率开展绩效评估利等连效实施战略成理会严重影响
需执行量信息基础战略成理合理利需效信息系统支持然中国高科技企业目前信息系统理想缺乏企业信息系统重性认识系统注重更新缺乏诚信信息系统提供成信息全面性低非常严重妨碍市场工程项目理企业信息系统快速反应更严重阻碍战略成理实施
422相关工作员素质够高绩效考核办法够严格
阶段许高新技术企业没意识进行全员进行成理思想教育重性成核算方法理想没完善战略成理体系缺乏相关监督体制注重形成理形成理认识够积极线生产工作员进行沟通然线工作员原材料认识充分意见没时采纳相关工作员职业道德职业素养够高没较强责意识样容易导致原材料购进程浪费进步影响企业相关工作利开展运行
众周知高新技术产业竞争核心技术力然现许高新技术产业没严格考核办法考核理该技术企业研究成果导致花量时间精力研发产品没效保护研究成果快分享样程度降低高新技术产业包括战略成理工作员工作员工作积极性高新技术企业然相关绩效考核办法执行力度够强导致高新技术企业战略成理工作工作效率工作质量降
5高新技术企业实施战略成理应策
51政府方面
511优化竞争环境提倡良性竞争
国垄断性国企业垄断破生态环境良性竞争通击公司实施战略成理热情获竞争优势加强战略成理国高新技术项目中应提高企业整体竞争力断提高竞争环境更需国家放开垄断权提倡公司通身特征取领先位提高项目理力水加强战略成理执行机构热情参考许机构尤发达国家高科技企业知国家政策支持项目高新技术发展生存帮助根国实际情况中型企业国需政府提供政策支持加快高新技术企业发展前恶劣宏观环境战略成理高科技公司带负面影响政府必须予足够监督职首先政府应改善企业竞争环境促进高科技公司良性竞争
具体言国家加强高新技术企业政策扶持国增加高技术项目投入调整公司进入条件国家财政政策予帮助次国家完善中型企业融资制度济力限制高科技企业中国发展基础减少企业理成重素提高成理需增加投资政府提高宏观层面机构融资制度次需加强区域济合作扩高科技企业区域
512加强相关工作员教育培养实施战略成理
战略成理传统成理现代高科技成理风格组合相关员决策者素质求非常高战略成理实施需加强相关工作员决策者培养相关员工必须进行整体技培训咨询熟悉公司领域业务互联间综合性学科做融会贯通种方式真正满足需求决策者实施战略成理
52企业层面
521合理设置组织结构完善企业信息系统
改进组织结构非常重战略成理范围进行企业组织结构修改明智应该保留相关效益原组织结构影响战略成理实施文建议企业应该考虑种素时包括该机构战略成理组织结构情况根战略成理调整战略提出组织结构实现
战略成理必条件企业信息化系统建设企业信息化注意应基机构科学理性选择模型遵循整体性原实际情况重必须考虑该机构账户外部环境注意系统中信息间联系避免信息孤岛注意全面准确健康信息影响重信息系统安全性信息系统必须注意保持系统动态特性快速方法根实际情况调整断提高战略成理服务实施
522提高相关工作员综合素质完善相关制度体系
想提高相关工作员工作热情带动起工作想办法提升相关工作员整体素质进步提升战略成理高新技术行业中效率质量需建立合适标准监督体系促进企业间公竞争完善相关知识产权制度创造良外部环境激励工作员树立活老学老意识提高身职业道德综合素养基础提升身专业知识技减少素造成损失降低风险增强高新技术企业核心竞争力
完善相关规章制度够根减少高新技术企业必济损失提高战略成理工作工作效率工作质量相关工作员根社会发展变化企业战略目标完善相关制度完善相关监体系建立专门监部门提高相关工作员责意识促进部门合作样够减少素者客观素造成必济损失提高战略成理力时保持着企业长久发展
6结
战略成理核心公司站战略角度进行成控制削减成现代企业理模式特点适合高科技公司长远发展竞争环境中方式战略成理实施通分析战略成理模式建立三工具高新技术企业选择什样理方法指明方高新技术企业带领领域济起发展文通战略成理模式实施进行分析总结 实施战略成理必提高高新技术企业竞争优势选项现代成理发展趋势破传统成理限制宏观角度着眼整体战略机构该机构准确提供成信息确保项目理者做出正确决策增强企业竞争力
参考文献
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外文原文
Strategic cost management
1 Summarize
Along with socialist market economy and the modern enterprise system gradually establishment and the consummation the cost manages in to the modern enterprise extreme matter of concern The research modern cost management is both has the certain significance and has the certain practical significance the question This article draws up makes some simple analyses regarding this
2 Cost benefit idea
The traditional cost management is by the enterprise whether saves for the basis onesidedly from reduces the cost and even makes every effort to avoid certain expenses the occurrence obtaining The emphasis saves and saves The traditional cost management goal may simply induce into the reduced disbursement reduces the cost This is the cost discusses the cost the narrow idea Under the traditional planned economy the product implementation state monopoly for purchase and marketing the enterprise delivers is equal to the enterprise the income Therefore reduces the product cost to mean the increase enterprise the income the enterprise inevitably with emphasis puts the cost management in reduces in the product cost but falls into purely is reduces the cost to manage the cost the lag condition cannot provide the correct information for the decision making which needs
Along with the market economy development the seller market gradually transforms to the buyer market the enterprise cannot simply equate again the cost management to reduces the cost Because the enterprise not only needs to pay attention to the product the production cost more over must pay attention to its product to be able the benefit which realizes in the market In under the market economy environment adapts the fast changing environment obtains the economic efficiency to have the longenduring competitive advantage throughout is the most important question which the modern business management must consider In the enterprise cost supervisory work also should set up the cost benefit idea realizes saves by the tradition is economical the idea to the modern benefit idea transformation Specially today which gradually consummates in our country market economy system the enterprise manages should take the market demand as the guidance through provides the quality to the market to be as far as possible high the product and the service which the function consummates as far as possible makes every effort enable the enterprise to gain as far as possible many profits Adapts with business management this basic request the enterprise cost management also should directly relate with enterprise＇s overall economic efficiency regards the cost and it’s the control question by one kind of new understanding view cost benefit idea Enterprise＇s all cost management should by the cost benefit idea take the control thought and delivers the contrast analyzes regards the investment(cost) the necessity the rationality from the investment namely diligently pays by as far as possible the few costs the creation many use value is as far as possible the enterprise gains the more economic efficiency Here the worth noting is The few costs pay and the reduced disbursement as far as possible reduces the cost the concept has the difference The few costs pay as far as possible not saves or the reduced cost disbursement It is the operating cost benefit idea instructs the new product the design and the old product improvement work If in carries on the diagnosis to the market demand in the foundation realized to like increases some function in the product original function foundation can cause the product the market share large scale enhancement then although for realizes the product creational function to be able correspondingly to increase part of costs So long as this part of cost increase can enhance the enterprise product in the market competitive ability finally brings the bigger economic efficiency for the enterprise this kind of cost increases conforms to the cost benefit idea
In brief under in the modern market economy environment enterprise daily cost management should contrast delivers looks at the investment The research cost fluctuation and the income fluctuation relations determined is most advantageous to enhances the benefit the cost forecast and the policymaking plan
3 Strategic cost idea
The strategic cost management formation and the development are the modern market economy and the competition inevitable result The near for 20 year enterprise environment had the sudden change the global competition has been day by day intense in order to meet this kind of competition need the strategic cost arose at the historic moment It goes without saying the cost is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect but affects the competition cost the core is enterprise＇s strategic cost but non traditional cost of operation
The implementation strategy cost management is advantageous to the renewal cost management idea In the traditional cost management the cost management goal is summed up for reduces the cost saves is reduces the cost the essential method In the cost management saves the achievement one method is undeniable but it is not the only method the modern cost management goal should be by as far as possible the few costs disbursement obtains as far as possible many use value thus for earns the profit to provide as far as possible the good foundation thus enhances the cost benefit Embarks from the strategic cost management angle of view analyzes the cost management this goal is not difficult to discover cost reduction has the condition and the limit controls the cost expense in certain situations possibly can cause the product quality and the enterprise benefit drop If enterprise by lower cost rate of increment but obtains the higher use value thus greatly enhances the enterprise the economic efficiency the enterprise why not The enterprise has the competitive advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use value by the comparatively low cost The enterprise uses what kind of cost strategy is decided to the enterprise entire management strategy and the competition strategy the cost management must serve for the enterprise entire management
In the modern cost management the strategic cost management holds the extremely important status it broke through the traditional cost management the cost limitation in the microscopic stratification plan ere search area changes the center of gravity the enterprise overall strategy this broader research area such as the production connection the purchase connection the technical connection in the competitor connection cost analysis and so on is advantageous to the enterprise correctly carries on the cost forecast the decision making thus correctly chooses the enterprise the management strategy correctly processes the enterprise to develop with strengthens the cost management the relations enhances the enterprise overall economic efficiency Ort ant status does not need doubt The traditional cost finding includes compiles the form computation manufacture product cost which the assignment compiles again also includes take the standard cost carries on the cost budget as the core method However in the modern cost management all had the rapid development from the form to the content Western developed country many years research and the practice proposed some new cost finding methods cost of operation law (ActivityBased Costing ABC) already obtained a more universal application in Europe and America ABC has been precisely providing precisely the real cost information aspect has lasting achievements The cost of operation concept proposed deepened the people to the cost understanding The traditional cost theory thought that The cost is the object expense produces the fund sum total which in the management process consumes The traditional cost theory cost concept has promulgated the cost economical essence (value consumption) and the economic form (monetary fund) but had not reflected the cost forms dynamic process The ABC law effectively has made up this insufficiency It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design Among them the work passes the process also is the value gradually accumulates the shift in the enterprise interior until finally forms shifts for customer＇s total value (namely final product cost) the process ABC Fathom work this intermediary has the expense with the product cost forms relates vividly has promulgated the dynamic process which the cost forms completely causes the cost the concept to be concrete
Compares with the traditional cost system the cost of operation computation uses is the quite reasonable method assignment indirect expense This method first collects various works center consumption each kind of resources again assigns various works center cost according to respective work agent to various products In the final analysis it uses the many kinds of standards assignment indirect expense is uses the different work agent to the different work center to assign the indirect expense But the traditional cost finding only uses the sole standard to carry on the factory expense the assignment is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense The ABC law all regards as the direct cost and the indirect expense the price equal treatment which the product consumption work pays Directly meets the expense the confirmation and the assignment has not been certainly different with the tradition cost finding method Rests on the cost of operation agent to the indirect expense assignment uses diverse the assignment standard thus causes the cost to be possible the ownership greatly to enhance Therefore said from the factory expense assignment accuracy the cost of operation law computation cost information quite objective real is accurate Says from the cost management angle the cost of operation management puts the objective point in the cause and effect which the cost occurs through carries on the track dynamic reflection to all works activity may display the decisionmaking the plan and the control action well promotes the modern cost management unceasing enhancement
In brief must adapt the market economy big environment the enterprise must improve the cost finding method provides the more accurate cost information causes the enterprise to obtain more benefits enhances the enterprise the market competition strength
4 Cost agent idea
The traditional cost management has only taken the visible cost agent but has neglected the invisible cost agent In the traditional cost management idea project and so on raw material manpower factory expense is constitutes the cost the primary factor but the product research development the market development the enterprise internal structure adjustment and so on all does not have how many connections with the cost management But in fact some visible cost projects often certainly are not affect the cost the most primary factor but some traditional cost management has not been able to consider factor like enterprise scale geographical position product complexity even likes the workshop the plan layout goods in stock internal transmission and enterprise＇s factor and so on control system can have the very tremendous influence to the product cost These agents need the longterm accumulation to be able to form also as soon as passes through forms with difficulty changes therefore must emphasize synthesizes the consideration from the strategy According to the overseas research indicated before the enterprise starts in the production had 85 product cost to become the restraint cost namely some constitutive cost agent and the execution cost agent is in fact affects the enterprise cost the key aspect but the traditional cost management can produce the influence part only accounts for the total cost 15
In in the high automated modern manufacture process the direct artificial cost proportion reduces day by day only accounts for the production cost 5~10 but with the automated close correlation machine amortization fund the power spends and so on to need to assign includes the different product the indirect expense large scale to increase In this kind of situation if still to the direct artificial labor which reduced day by day now and then the direct artificial wages proportion assigns the indirect expense which these proportions unceasingly increased could cause the product cost serious distortion Very obvious in the modern enterprise product technology content increase causes the product the production cost by no means with the product production quantity direct correlation or said at least is not only with the product quantity direct correlation If also defers to the traditional method computation product cost can high underestimate the technology content product cost but underestimates the high tech content product cost The cost finding mistake causes the enterprise to produce policymaking the mistake this said to the enterprise is sufficiently fatal Thus in take computer technology as representative＇s high tech swift and violent development today it is necessary to expand according to the strategic cost management viewpoint the traditional sole quantity agent for a series of costs agent through carries on the analysis to each kind of cost agent and between the correlation cost changes the sole standard assignment according to the cost agent multi standards assignment thus correctly assigns each item of indirect expense correctly calculates the product cost Which products can this clearly promulgate to have the effective profit ability Specially some invisible cost agents which did not consider under the traditional cost management like enterprise＇s scale product development market development enterprise internal structure adjustment even the workshop layout rule and so on can have the very tremendous influence to the product cost should give from the strategy to consider
Through to the cost subjective agent research analysis may further inspire us in modern enterprise cost management some new mentalities the new idea For instance(1) takes the cost control consciousness the enterprise culture apart The elimination thought the cost is unable the wrong thinking which reduces again carries on the training education to the enterprise all staff the request enterprise all levels of administrative personnel and all staff fully realized is not investigates to the enterprise cost reduction potential inexhaustibly everybody should has the enough value to the cost management and the control
(2) forms staff＇s democracy and independent management consciousness in the enterprise interior In the daily cost management positively utilizes the psychology the sociology the social psychology the organization behavior study research results diligently introduces one kind of intrinsic restraint and the drive mechanism in the staff behavior standards The human basic demand level theory (AMaslow)proposed which according to the western psychologist Si Luo river humanity＇s need from to is preliminarily highlevel may divide into five levels The physiological needs the safety requirement the public relations need the respect need the selfrealization need Introduces the intrinsic restraint and the drive mechanism is must pay great attention to person＇s topmost story inferior demand namely self development selfrealization demand This kind of mechanismemphasis is the human nature selfencouragement does not need any external factor the restraint The change enterprise commonly used depends on the penalty the reward implementation external restraint and the drive mechanism the realization independent management since one price lowest cost management way also reduces the cost most effective management way
In brief in the modern enterprise cost supervisory work should setup based on the multiagents theory cost management idea Not only must take the visible agent should take the invisible agent Not only must pay great attention to the actuation cost the objective factor moreover must pay great attention to the actuation cost the subjective factor This kind of establishment in the cost agent analysis foundation cost management idea often may induce to have the enterprise cost management brandnew mentality and the effective action
5 Cost system administration idea
The longterm plan economic concept influence the enterprise only is often paid great attention to the production cost in the cost management the management neglects other aspects the cost analysis and the research this kind of cost management idea cannot adapt the market economy environment request by far Under the market economy environment the enterprise should set up the cost the system administration idea regards as enterprise＇s cost supervisory work an item of systems engineering emphasized the whole and the overall situation to the enterprise cost management object the content the method conduct the omnidirectional analysis research
On the one hand for enable the enterprise product to have the formidable competitive ability in the market the cost management cannot again limit to the product production (manufacture) the process but is should extend the field of vision to front to the product market demand analysis the correlation technology development situation analysis as well as product design Extends to after to customer＇s use the service and handling According to the cost entire journey management request can involve to the product information origin cost the technical cost the rear service cost the production cost the stock cost the sales cost as well as to cost category and so on customer＇s service cost handling cost To all these costs content all should by strict the careful scientific method carry on the management strengthens the product in market competitive ability causes the enterprise in the intense market competition neutrality to the invincible position If carries out the value analysis in the product design stage is the cost management method which one kind of technology and the economy unifies
On the other hand along with the market economy development the nonphysical product commercializes day by day Adapts with this the cost management connotation also should expand from the physical product cost to the non physical product cost like human resources cost capital cost service cost property right cost environment cost and so on
Exterior furthermore under the market economy condition the business ssmanagement center of gravity changes by the enterprise interior changes the heavy management decisionmaking management by the heavy production management the research analyzes each kind of policymaking cost also to become the enterprise cost management a very important content like the correlation cost the difference cost the opportunity cost the marginal cost will pay in cash the cost the reset cost may avoid the cost may hand over extends the cost the future cost and so on In the modern enterprise cost management takes and strengthens falls the domain to these management decision making costs the research analysis may avoid the policymaking fault the heavy loss which brings to the enterprise makes the most superior policymaking the gain best economic efficiency for the guarantee enterprise provides the foundation
Conclusion
The modern cost management first must set up the cost management the benefit idea and strengthens the cost management using the multi agents theory the analysis and the research vigorously strengthens the enterprise cost the system administration establishes modernized the cost management pattern thus solves the enterprise the question which exists in the cost management This article through the modern cost management several major characteristics again makes the modern cost management and the traditional management compares manifests the modern business management in the comparison the importance should obtain the enterprise the value
Shank Govindarajan 2015
外文资料翻译译文
战略成理
1 概述
着社会义市场济现代企业制度逐步建立完善战略成理成现代企业非常关注问题研究现代战略成理定意义定现实意义问题文拟作简单分析
2成效益理念
传统成理企业否节约片面降低成力求避免某费发生入手强调节约节省传统成理目简单纳减少支出降低成成成狭隘观念传统计划济产品实行统购统销企业产出等企业收入降低产品成意味着增加企业收益企业必然成理重点放降低产品成陷入单纯降低成理成滞状态决策提供需正确信息
着市场济发展卖方市场逐渐买方市场转变企业成理简单等降低成企业仅关注产品生产成关注产品市场实现效益市场济环境适应瞬息万变环境获济效益取持续性竞争优势始终现代企业理必须考虑首问题企业成理工作中应该树立成效益观念实现传统节约节省观念现代效益观念转变特国市场济体制逐步完善天企业理应市场需求导通市场提供质量高功完善产品服务力求企业获取利润企业理基求相适应企业成理应企业整体济效益直接联系起种新认识观——成效益观念成控制问题企业切成理活动应成效益观念作支配思想投入产出分析投入（成）必性合理性努力少成付出创造价值企业获取更济效益里值注意：少成付出减少支出降低成概念区少成付出节省减少成支出运成效益观念指导新产品设计老产品改进工作市场需求进行调查分析基础认识产品原功基础新增某功会产品市场占率幅度提高实现产品新增功会相应增加部分成部分成增加提高企业产品市场竞争力终企业带更济效益种成增加符合成效益观念
总现代市场济环境企业日常成理中应产出投入研究成增减收益增减关系确定利提高效益成预测决策方案
3 战略成观念
战略成理形成发展现代市场济竞争必然结果二十年企业环境发生急剧变化全球性竞争日益激烈适应种竞争需战略成应运生言喻成决定企业产品劳务竞争中否取份额占少份额关键素影响竞争成核心企业战略成非传统营成
实施战略成理利更新成理观念传统成理中成理目结降低成节约成降低成基手段否认成理中节约作种手段容置疑唯手段现代成理目应该少成支出获价值赚取利润提供基础提高成效益战略成理视角出发分析成理目标难发现成降低条件限度某情况控制成费会导致产品质量企业效益降果企业较低成升幅取更高价值提高企业济效益企业乐企业市场取竞争优势取决样成顾客提供更优价值较低成提供相价值企业采种成战略取决企业整营战略竞争战略成理必须企业整营理服务
现代成理中战略成理占十分重位突破传统成理成局限微观层面研究领域重心转提高企业整体济效益成计算成会计中心成理基础重位庸置疑传统成计算包括汇总分配汇总形式计算制造产品成包括标准成核心手段进行成预算然现代成理中形式容飞速发展西方发达国家年研究实践提出新成计算方法中作业成法（ActivityBased CostingABC）欧美已较普遍应ABC提供更精密真实成信息方面功没作业成概念提出深化成认识传统成理认：成象化费生产营程中耗费资金总传统成理成概念揭示成济实质（价值耗费）济形式（货币资金）没反映出成形成动态程ABC法效弥补足企业生产营程描述满足顾客需设计系列作业集合中作业推移程价值企业部逐步积累转移直形成转移顾客总价值 (终产品成)程ABC法通作业中介费发生产品成形成联系起形象揭示成形成动态程成概念更完整具体
传统成制度相作业成计算采较合理方法分配间接费该方法首先汇集作业中心消耗种资源作业中心成作业动分配产品根底采种标准分配间接费作业中心采作业动分配间接费传统成计算采单标准进行制造费分配法正确反映产品生产中技术素费发生影响ABC法直接费间接费视产品消耗作业付出代价等直接费确认分配传统成计算方法差间接费分配作业成动采样化分配标准成属性提高制造费分配准确性说作业成法计算成信息较客观真实准确成理角度讲作业成理着眼点放成发生前果通作业活动进行踪动态反映更发挥决策计划控制作促进现代成理断提高
总适应市场济环境企业必须改进成计算方法提供更准确成信息企业获更效益提高企业市场竞争力
4 成动观念
传统成理重视形成动忽视形成动传统成理观念中原材料工制造费等项目构成成素产品研究开发市场开拓企业部结构调整等成理少关联事实形成项目影响成素传统成理未考虑素企业规模理位置产品复杂性甚厂房规划布局存货部传递企业理制度等素会产品成产生影响动需长期积累形成形成难改变更强调战略予综合考虑国外研究表明企业生产开始前已85产品成成约束成结构性成动执行性成动实际影响企业成关键素传统成理产生影响部分占总成15
高度动化现代制造程中直接工成重日益降低仅占生产成5~10动化紧密相关机器折旧费动力费等需分配计入产品间接费幅度增加种情况日益减少直接工工时直接工工资例分配例断增间接费会产品成严重失真明显现代企业产品中科技含量增加产品制造成非产品生产数量直接相关者说少产品数量直接相关果传统方法计算产品成会高估低科技含量产品成低估高科技含量产品成成计算错误导致企业生产决策错误企业说足致命计算机技术代表高科技迅猛发展天必战略成理观点传统单数量动扩展系列成动通种成动相关成间进行分析单标准分配改成动标准分配正确分配项间接费正确计算产品成样清晰揭示产品具效盈利力特传统成理未考虑形成动企业规模产品开发市场开拓企业部结构调整甚厂房布局规等会产品成产生影响更应战略予考虑
通成观动研究分析进步启发现代企业成理中新思路新观念：
（1）成控制意识作企业文化部分消认成法降低错误思想企业全体员工进行培训教育求企业级理员全体员工充分认识企业成降低潜力究应成理控制足够重视
（2）企业部形成职工民理意识日常成理中积极运心理学社会学社会心理学组织行学研究成果努力职工行规范中引入种约束激励机制西方心理学家斯洛提出类基需求层次理类需低级高级分五层次：生理需安全需社交需尊重需实现需引入约束激励机制注重高层次需求发展实现需求种机制强调性激励需外素约束改变企业常惩罚奖励实施外约束激励机制实现理种代价低成理方式降低成效理方式
5成体系理理念
现代企业成受长期计划济观念影响企业成理中注重生产成理忽视方面成分析研究种成理观念远远适应市场济环境求市场济环境企业应树立成系统理观念企业成理工作视项系统工程强调整体全局企业成理象容方法进行全方位分析研究
方面企业产品市场具强竞争力成理局限产品生产（制造）程应该视野前延伸产品市场需求分析相关技术发展态势分析产品设计延伸顾客维修处置成全程理求会涉产品信息源成技术成勤成生产成库存成销售成顾客维修成处置成等成范畴成容应严格细致科学手段进行理增强产品市场中竞争力企业激烈市场竞争中立败产品设计阶段推行价值分析种技术济相结合成理手段
方面着市场济发展非物质产品日趋商品化相适应成理涵应物质产品成扩展非物质产品成力资源成资成服务成产权成环境成等等
者市场济条件企业理重心企业部转外部重生产理转重营决策理研究分析种决策成成企业成理项关重容相关成差量成机会成边际成付现成重置成避免成递延成未成等等现代企业成理中重视加强理决策成落畴研究分析避免决策失误企业带巨损失保证企业作出优决策获取佳济效益提供基础
6结
现代成战略理首先树立成理效益观念运动理加强成理分析研究力加强企业成系统理建立现代化成理模式解决企业成理存问题文通现代成理特点现代成理传统理作较较中体现现代企业理重性应该企业重视
沙克 戈文达拉杨 2015
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