運(yùn)用戰(zhàn)略成本管理提升我國(guó)發(fā)電企業(yè)競(jìng)爭(zhēng)力的研究.pdf

1、華北電力大學(xué)（北京）碩士學(xué)位論文運(yùn)用戰(zhàn)略成本管理提升我國(guó)發(fā)電企業(yè)競(jìng)爭(zhēng)力的研究姓名：陳立申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李濤20080104華北電力大學(xué)碩士學(xué)位論文摘要本文探討戰(zhàn)略成本管理在發(fā)電企業(yè)應(yīng)用的可能，以及如何具體應(yīng)用的問(wèn)題。這構(gòu)成了本文研究的主要內(nèi)容，旨在建立適合我國(guó)發(fā)電企業(yè)特點(diǎn)的戰(zhàn)略成本管理體系，提高企業(yè)競(jìng)爭(zhēng)力，在發(fā)電市場(chǎng)中占有穩(wěn)定的競(jìng)爭(zhēng)優(yōu)勢(shì)。本文圍繞戰(zhàn)略成本管理在我國(guó)發(fā)電企業(yè)的應(yīng)用展開(kāi)闡述，以理論界普遍接受的“?？四?/p>

2、式“為研究基礎(chǔ)，就價(jià)值鏈分析、戰(zhàn)略定位分析和成本動(dòng)因分析為基本工具進(jìn)行研究。針對(duì)我國(guó)發(fā)電企業(yè)目前成本管理存在的主要問(wèn)題，利用相應(yīng)的研究結(jié)論，提出改進(jìn)措施。關(guān)鍵詞：發(fā)電企業(yè)，戰(zhàn)略成本管理，競(jìng)爭(zhēng)力ABSTRACTAtpresent，thetraditionalcostmanagementsystemofelectricpowerenterprises，whichareplacedinthefiercemarketcompetition，ca

3、llnotmeettheincreasingdemandofthestrategicinformationofcostmanagementTherefore，thispaperdiscussesthepossibilityoftheapplicationsofstrategiccostmanagementinourelectricpowerenterprisesanditsrelevantspecificmeasures，whichin

4、ducesthemaincontentofthispaperThemainaimofthepaperistoestablishthestrategiccostmanagementsystemfortheelectricpowerenterprisesS0astoimprovethecompetitivenessofthesecompaniesintheinternationalelectricpoweImarketwithastable

5、competitiveedgeThepaperispresentedonthefocusoftheapplicationsofstrategiccostmanagementinChineseelectricpowerenterprisesTheresearchisdoneonthebasisof’ShankModel’’whichisgenerallyacceptedbymostoftheacademicfieldwithsomebas

6、icresearchtools，ievaluechainanalysis，strategicpositioninganalysisandcostdriveranalysisThemeasuresaremadeaimedatthemajorproblemsinthecurrentcostmanagementofelectricpowerenterprisesmanagement，takinguseofthecorrespondingcon