我国体育用品企业战略成本管理框架研究  

Research on Strategic Cost Management Framework of Chinese Sporting Goods Enterprises

作　　者：吴琦 王林 WU Qi;WANG Lin

机构地区：[1]武汉理工大学体育部,湖北武汉430070

出　　处：《哈尔滨体育学院学报》2022年第2期68-73,共6页Journal of Harbin Sport University

基　　金：中央高校基本科研业务费资助(编号:2021-zy-068)。

摘　　要：采用文献资料、逻辑分析等研究方法,以战略成本管理理论为依据,总结体育用品企业成本构成,探讨战略成本管理框架在体育用品企业中的应用。研究认为,在激烈的体育用品市场竞争环境下,实施有效的成本管理已经成为我国体育用品企业增强可持续发展能力的核心战略。通过对战略成本管理框架的运用,体育用品企业可以根据分析结果剖析其在成本管理中存在的弊端,从而有针对性地制定成本管理优化方案,帮助企业明确战略定位、实现价值链整合、完善成本动因调控,在行业内树立持久竞争优势。Based on the theory of strategic cost management,this paper summarizes the cost structure of sporting goods enterprises and discusses the application of strategic cost management framework in Chinese sporting goods enterprises.This study believes that in the fierce competitive environment of sporting goods market,the implementation of effective cost management has become the core strategy for Chinese sporting goods enterprises to improve their sustainable development ability.Through the application of strategic cost management framework,sporting goods enterprises can analyze their disadvantages in cost management according to the analysis results,so as to formulate cost management optimization plans,help enterprises clarify strategic positioning,realize value chain integration,improve cost driver regulation,and establish lasting competitive advantages in the industry.

关 键 词：体育用品企业 战略成本管理 战略定位 价值链 成本动因 

分 类 号：G80-05[文化科学—运动人体科学]