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我国企业的比较优势主要是低廉的劳动力成本和丰富的原料资源,前期“走出去”的中国企业主要靠的是成本比较优势,低成本竞争战略是我国企业跨国经营最初阶段的历史选择。战略成本管理是传统成本管理对竞争环境发生变化所做出的一种适应性变革,是当代成本管理发展的必然趋势。就我国企业而言,跨国经营为企业提供了由低成本竞争战略向差异化竞争战略转变的可能性。因此,我国企业应积极引入战略成本管理进行成本管理创新,在维持低成本竞争优势的同时,充分利用发达国家的优势资源,创造基于低成本差异化的竞争优势。
The comparative advantages of Chinese enterprises are mainly low labor cost and abundant raw material resources. The Chinese enterprises that rely on their “going out” mainly rely on cost comparative advantages. The low-cost competitive strategy is the historical choice of the initial stage of multinational operation of Chinese enterprises. Strategic cost management is a kind of adaptive change made by traditional cost management to the change of competitive environment, which is the inevitable trend of contemporary cost management. For our enterprises, transnational management provides enterprises with the possibility of transforming from low-cost competitive strategy to differentiated competitive strategy. Therefore, Chinese enterprises should actively introduce cost-management innovation in strategic cost management. While maintaining low-cost competitive advantage, they should make full use of the advantageous resources of developed countries and create competitive advantages based on low-cost differentiation.