摘 要:20世紀以來，世界經(jīng)濟飛速發(fā)展，企業(yè)間競爭日益激烈，科學技術高度發(fā)達，企業(yè)單純依靠降低成本來獲取短期的競爭優(yōu)勢是不可能持久的。因此在保證產(chǎn)品功能與質量的前提下尋找新的降低成本的方法，必須從戰(zhàn)略高度進行成本管理，通過一系列戰(zhàn)略成本管理方法的運用，找尋實現(xiàn)企業(yè)可持續(xù)成本效益最大化的途徑。而從戰(zhàn)略成本動因分析入手，從整體上對成本進行規(guī)劃和控制，實現(xiàn)企業(yè)的長期競爭優(yōu)勢，正是戰(zhàn)略成本管理的精要所在。本文針對我國企業(yè)戰(zhàn)略成本動因的應用問題，通過理論與案例相結合的方式對我國企業(yè)如何更有效的應用戰(zhàn)略成本動因分析來降低成本提高競爭優(yōu)勢進行了研究。主要分為四個部分：第一部分首先介紹了文章的選題背景及實際意義，其次介紹了戰(zhàn)略成本管理的國內外研究現(xiàn)狀。第二部分主要闡述了戰(zhàn)略成本管理的內涵、特點以及分類。第三部分主要以通訊企業(yè)為例對我國企業(yè)應用戰(zhàn)略成本動因分析存在的問題進行論述。第四部分對我國企業(yè)實施戰(zhàn)略成本動因分析提出的建議。

關鍵詞：戰(zhàn)略成本動因；結構性成本動因；執(zhí)行性成本動因

ABSTRACT:With the rapid development of the world economy, relying on the lower cost to obtain competitive advantage can not be sustained. Therefore, under the premise of ensuring the products’ quality, looking for new ways to reduce costs and to achieve sustainable cost must use a series of strategic cost management methods.It is the essence of strategic cost management to analyze the strategic cost driver. This article uses both theory analysis and case study. And it explores how Chinese enterprises use strategic cost driver analysis to reduce cost and improve competitive advantage.This paper is mainly divided into four parts: Chapter one firstly introduces the study background and meaning of this article.And then it summarizes the related articles about Strategic Cost Management at home and abroad.The second part describes the connotation, characteristics and classification of Strategic Cost Driver Analysis. The third part discusses the application of Strategic Cost Driver Analysis in telecom enterprises.The fourth part raises some recommendations about Strategic Cost Driver Analysis on enterprises.

Keywords: Strategic Cost Driver; Structural Cost Driver; Executive Cost Driver