模糊评价法在战略成本管理策略制定中的应用  

Application of Fuzzy Evaluation Method in Formulation of Strategic Cost Management Strategy

作　　者：梁晓琳 黄越[1] 

机构地区：[1]西安工业大学经济管理学院,西安710021

出　　处：《西安工业大学学报》2017年第9期684-690,共7页Journal of Xi’an Technological University

基　　金：陕西省社科基金(2016R032)

摘　　要：在一带一路战略背景下,西安市装备制造企业积极应对压力与挑战,成为推动西安市经济增长的重要力量,从成本管理的角度看,缺乏战略性思想的指导.文中选择76家西安市装备制造企业,运用SPSS软件对战略成本动因指标降维处理,提取出6个代表性动因,运用模糊评价法,结合代表性动因的动因态势,构建战略成本管理策略模型.以X公司为例,为其战略成本管理提供策略方案,并为西安市装备制造企业实施战略成本管理提供借鉴.Under the background of the Belt and Road,equipment manufacturing enterprises in Xi ＇an are actively coping with stress and challenges actively,and have become an important driving force to promote the growth of Xi＇an economy. From the perspective of cost management,the enterprises lack the guidance of strategic thoughts. In this study,seventy-six equipment manufacturing enterprises in Xi＇an were selected and from them were extracted six representative agents by using SPSS software to reduce the dimension of strategic cost drivers index. A model for strategic cost management strategy was built by the fuzzy evaluation method combined with the representative agent ＇s motivation. Taking X company as an example,the study provides a strategic cost management plan for it,and a guidance for the equipment manufacturing enterprises in implementing strategic cost management.

关 键 词：战略成本管理 战略成本动因 策略制定 模糊评价法 

分 类 号：F406.7[经济管理—产业经济] F426