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战略成本管理在杭州创新科技有限公司中的应用研究
摘 要
21 世纪是世界知识经济大爆炸的时代，在进入新世纪的十几年时间里，世界各国
高新科技和经济管理水平都有了很大的发展。从上个世纪九十年代开始，我国对高新
技术的投入不断加大，同时高新技术产业也得到了快速的发展，使得高新技术在国民
经济发展中的重要性日益凸显。因此，从企业成本管理角度来看不断加强高新技术企
业的管理对提高他们的生存和竞争能力至关重要。
高新技术企业为了适应当前日益复杂化的竞争环境，必须要提高自己的竞争优势。
并且为了能够有一个长期的竞争优势，高新技术企业的成本管理需要去满足企业长期
的发展战略要求。同时高新技术企业的成本控制也必须要从企业发展战略的角度来加
以考虑。因此，为了适应高新技术企业的发展要求，需要对传统的成本管理的相关理
论和知识进行必要的创新与发展，在学习和利用西方战略成本管理的相关理论和方法
的时候不能只局限于表面，要能够做到和高新技术企业的实际情况密切相结合，并根
据实际情况对其进行创新和发展并且能够完美的实施在高新技术企业的战略成本管理
中去。
本文运用会计学、战略管理学、财务管理等相关专业学科知识和研究方法，通过
采用理论研究与实证研究相结合，结合高新技术企业成本管理的现状与特点，对战略
成本管理在高新技术企业的应用问题进行了深入研究和探讨，并以典型的高新技术企
业——杭州创新科技有限公司作为实证研究，深入探讨战略成本管理在该公司的实践
与应用。通过本课题的研究，希望能够从企业长期发展的战略高度去对高新技术企业
成本管理进行分析和研究，希望可以找到更适合高新技术企业的成本管理办法，增强
这些高新技术企业在市场中的核心竞争力，减少他们在实际经营过程中可能遇见的各
种经营风险。
关键词：
高新技术企业，战略成本管理，成本管理模式III
Strategic Cost Management in the Innovation and
Technology Co., Ltd. in Hangzhou
Abstract
The 21st century is the world's knowledge-based economy era of the big bang, there
had been substantial development in the ten years of the new century, the world of high-tech
and economic management level. From the nineties, China's investment in high-tech
continue to increase, while the high-tech industry has been rapid development, the
importance of high technology in the development of the national economy has become
increasingly prominent. This requires investment in and development of high-tech
enterprises pay more attention, therefore, continue to strengthen the management of
high-tech enterprises from the point of view of cost management is critical to improve their
survival and competitiveness.
High-tech enterprises in order to adapt to the increasingly complex competitive
environment, we must improve their competitive advantage. And in order to be able to have
a long-term competitive advantage, cost management of high-tech enterprises need to meet
the requirements of the long-term development strategy. High-tech enterprises cost control
must also be considered from the perspective of enterprise development strategies. Therefore,
in order to meet the requirements for the development of high-tech enterprises, the need for
traditional cost management theory and knowledge to make the necessary innovation and
development in the study and use of the Western strategic cost management theories and
methods when not only confined to the surface, To be able to do the actual situation and the
high-tech enterprises closely combining their innovation and development, and according to
the actual situation and to perfect the implementation of the high-tech enterprises of strategic
cost management.
In this paper, accounting, strategic management, financial management and other
related professional subject knowledge and research methods, by combining theoretical
research and empirical research, combined with the status and characteristics of the
high-tech enterprise cost management, strategic cost management in the high-tech
enterprises The application of in-depth study and discussion, and the typical high-tech
enterprises - Hangzhou Innovation and Technology Co., Ltd. as the empirical research,
in-depth practice and application of strategic cost management in the company's. From the
height of the long-term development strategy through the study of the subject, want to be