陕西省电信公司战略成本管理研究

【作者】 胡靖；

【导师】 白永秀；

【作者基本信息】 西北大学 ， 工商管理， 2003， 硕士

【摘要】 随着全球经济一体化和电信改革的深入，迫使电信企业以竞争的姿态投身于市场前沿。作为市场竞争的主体，电信企业的一切经营活动必须以满足股东价值最大化为宗旨。因此，电信企业就必须在拓宽收入渠道的同时，不断深入研究成本问题，寻找出能够有效降低企业整体经营成本的方法和措施。而战略成本管理正是一种将成本管理与竞争战略相结合，以减少企业价值链各个环节上的成本支出、提高投资效益和资源利用率为内容，以降低企业整体经营成本、提高竞争地位为目的的成本管理方法。 文章通过对陕西省电信公司实施战略成本管理相关问题的探讨，强调了该省电信公司应该将成本管理的重点从对产品生产成本的管理转变到对价值链进行全面管理，从战略的高度去看待成本问题，解决成本问题。同时，应根据企业自身的实际，将战略成本管理方法和战术成本管理方法有机地结合在一起，通过不断地探索和创新，建立起适合企业管理实际的战略成本管理方法体系，从而不断提高企业的长期竞争优势。更多还原

【Abstract】 With the development of global economy integration and reformation in telecommunication enterprises, China Telecom is compelled to embark into frontline market with competitive attitude. As the main body in market competition, all operating activities of telecommunication enterprises must follow the aim of creating competitive superiority. Thus, telecommunication enterprises must widen income channels and study with great profundity on cost issue at the same time so as to find out the cost management measure which can reduce running cost of the whole enterprise effectively. Strategic cost management is just right a way of cost management, which take combing cost management and competition strategy to reduce cost expenditure on every links of enterprise value chain, enhancing investment benefit and resource utilizing rate for main content, take reducing running cost of the whole enterprise and enhancing competitive position for purpose.By means of discussion about relative problems on using measures of strategic cost management to reduce running cost of the whole enterprise in Shaanxi Telecom Co., this thesis emphasize that the above mentioned telecommunication Co. should handle and solve issues from strategic altitude. Meanwhile, the enterprise should combine measures of strategic cost management and tactical cost management organically according to its own condition. By unceasing exploration and innovation, the enterprise establish system of strategic cost management suitable for enterprise’s management reality, from which can improve the long-term competitive position of the company unceasingly.更多还原