财务共享中心模式下集团企业战略成本管理分析——以四川长虹集团为例

Analysis of Strategic Cost Management of Group Enterprises under the Financial Sharing Center Model—Taking Sichuan Changhong Group as an Example

摘要: 目前，国内很多生产企业要想有效地执行低成本战略，就必须建立一套完善的战略成本管理系统，使企业保持低成本战略下的竞争优势。本文以财务共享中心模式为切入点，对四川长虹集团进行战略分析、成本结构分析以及成本动因分析，通过对财务共享中心模式概念的描述，明确了财务共享中心模式对集团企业战略成本管理的积极作用，包括降低成本、提高效率和优化决策等方面。通过对四川长虹集团战略成本管理优化研究，提出了通过建立财务共享服务中心可以有效解决集团企业成本管理的问题，为其他企业解决战略成本管理提出了新的思路。

Abstract: At present, in order to effectively implement the low-cost strategy, many domestic production enterprises must establish a set of perfect strategic cost management system, so that the enterprise can maintain the competitive advantage under the low-cost strategy. Taking the financial sharing center model as an entry point, this paper analyzes the strategy, cost structure and cost drivers of Sichuan Changhong Group. By describing the concept of the financial sharing center model, the paper clarifies the positive effects of the financial sharing center model on the strategic cost management of the group’s enterprises, including the aspects of cost reduction, efficiency improvement and optimization of decision-making. Through the research on the optimization of strategic cost management of Sichuan Changhong Group, it is proposed that the problems of cost management of group enterprises can be effectively solved through the establishment of a financial shared service center, which puts forward a new idea for other enterprises to solve strategic cost management.