以国内外专家学者成本管理、成本管理体系方面的重要研究成果为基础,明确了企
业成本管理体系、可持续发展的含义,以及二者之间的相互关系;分析了当前企业成本
管理在观念、范围、手段、制度、运转环节和管理体系等方面存在的一系列问题与缺
陷,严重的影响了企业的可持续发展;指出了这些问题与缺陷恰恰就是新体系构建的障
碍性因素;针对其障碍性因素确定了新体系的原则和基础要素;选择出与之基础要素相
对应的评价指标,建立了评价模型;通过实证因子分析法判断这些指标的选取是否合
理,以验证基础要素选择的科学性;在研究方法的选择中,基于可持续发展的特性,运
用了规范与实证、定性与定量相结合的方法。在定性与规范研究方法中,针对国内外相
关文献的可取之处进行了借鉴,同时对基础理论与要构建的体系目标进行了有机融合以
形成稳固的理论根基。另外,通过对现有成本管理体系的调查研究后进行了归纳总结。
在定量与实证研究方法中,选择了在体系内部构建模型以验证体系要素选抒的正确性,
模型的构建中结合应用了数据分析、问卷调查、专家打分等手段以丨乍为因子分析的前提
工作基础。最终构建出了基于可持续发展的企业成本管理体系,通过A集团公司案例来
分析验证该体系的运行是科学的;为保障该体系的运行、使其能够达到改善企业成本管
理的目的,提出具有可操作的四大对策。
关键词可持续发展;成本管理;企业成本管理体系
Abstract
Now is the second decade of the 21st century, since the post-financial crisis era, the
internal and external operating environment of the enterprise have undergone tremendous
changes, market competition has been intensified, the pace of internationalization of the firm
accelerated, enterprises have to strengthen cost management, the most significant is that nearly
all the enterprises of every kind of industry begin to search for a more ideal set of enterprise
cost management system. Sustainable development is not only in a pivotal position since
become a big topic of the era in human society, but also the most important job of enterprise
management, the integration of sustainable development into enterprise cost management is a
necessary task of modern enterprise. Therefore, it is very important to build an enterprise cost
management system based on sustainable development so that enterprises manage business
effectively by cost management and solve the problems in the enterprise cost management
activities.
Based on the important research results of domestic and foreign experts and scholars in
cost management, cost management system, cleared the meaning of enterprise cost
management system, sustainable development and the relationship between them. Analysis of
a series of problems and defects of the current enterprise cost management on concept, strange,
means, system, operation links and management system. The presence of these problems
makes serious impact on the sustainable development of enterprises. Pointed out these
problems and defects precisely are the obstacles of building a new system [actors; determine
the principles and basic elements of the new system against obstacles factors. Selected the
evaluations which corresponding with basic elements, and built evaluation model. Judged
whether it was reasonable to select these indicators by the empirical factor analysis, verified
the scientific nature of the underlying elements of choice. In the selection of the research
method, based on the characteristics of sustainable development,used normative and empirical,
qualitative and quantitative methods. In qualitative and normative research methods, drew the
merits of the relevant literature reference, at the same time, merged the basic theory and the
target of building the system, formed a solid theoretical foundation. In addition, summarized
the existing cost management system by research them. In quantitative empirical research
methods, chose the means to build a model within the system to verify the correctness of the
choice of system elements, the model combined application of data analysis, survey, experts
scoring as the basis of the factor analysis premise. Eventually built enterprise cost management
system based on sustainable development, verified the system was scientific by A Group
Company Case analysis. Put forward four operational countermeasures to ensure the protection
of the operation of the system, enable them to achieve the purpose of improving enterprise cost
management.
Keywords Sustainable development ; Cost Management ; Enterprise cost
management system
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