作　　者： ; ; ;

机构地区： 暨南大学管理学院

出　　处： 《管理工程学报》 2014年第2期8-16,7,共10页

摘　　要： 低成本竞争优势是中国制造业参与全球竞争的主要利器,因而,成本管理是企业获得竞争优势的重要举措。文章基于公开的媒体报道和文献资料,以这些文献中涉及的企业成本管理信息为突破口来研究我国企业成本竞争优势的趋势和问题,选择了2005—2011年的数据,得到了有效样本202个,对这些样本涉及成本管理的信息进行了统计分析,较为系统、全面地揭示了我国企业的成本管理趋势及其所反应的主要问题,为企业保持可持续的低成本优势提供了新的视角。 Chinese manufacturers have been utilizing low cost strategy to gain international competitiveness.After the financial crisis,cost management has gained increasing attention by companies in China with the rising raw material cost,labor cost and RMB （Renminbi） appreciation.Using the cost management information involved in the public media reports and literatures,this paper examines the trend and problems of cost competitive advantages for enterprises in China.The article uses the data during the period from 2005-2008,obtains 202 valid samples,and runs a statistical analysis for the cost management information.This paper reveals the cost management trend and main problems which faced by Chinese Companies systematically and comprehensively and provides a new perspective of maintaining the sustainable low cost advantage.Past cost management studies mainly adopted case analysis or survey as the research method.This study provides a new cost management perspective based on the literature and public information.In addition,this paper systematically and comprehensively describes the trend and problems of cost management method faced by Chinese companies.Many companies in 27 provinces and regions and from dozens of industries participated in this study.This article chooses the data from 2005-2011 to reflect the latest trend of cost management methods used by Chinese enterprises.After the analysis,the cost management of Chinese enterprises have five problems：（1） Chinese enterprises have not widely applied the advanced cost management methods,such as activity-based costing and strategic cost management,as most enterprises in developed countries have done; （2） Most Chinese enterprises emphasize single cost management method and ignore its applications and other alternative methods; and （3） There still exist some cost management problems in Chinese enterprises.These cost management problems have lasting impact on low cost advantages of Chinese enterprises.To maintain sustainable low cost competitive advantage

关 键 词： 成本管理 成本竞争优势 成本创新

领　　域： [经济管理] [经济管理]