The Research On Strategic Cost Management Of High-Tech Virtual Enterprise

In the environment of knowledge economy and global economy integration, virtual enterprises as a kind of advanced and agile organization, must become the main performance mode of high-tech enterprises to improve their competition and boost their development. However, the present cost management mode of China can't meet the need of strategic management in high-tech virtual enterprise(HTVE). So the research on strategic cost management(SCM) of high-tech virtual enterprise has become an important problem to make HTVE perform successfully. The dissertation has done some researches on this problem.Based on the present internal and external research results, this dissertation is trying to find a kind of suitable SCM mode for HTVE. The dissertation is composed of six chapters. In the first chapter, the research background and relevant theory is introduced, and then the research meanings and the main content is clarified. According to the characteristics of life circle in HTVE, we apply the thought and method of SCM to design a frame of strategic cost management in HTVE base on life circle in the second chapter. The following four chapters are the deeper research on the second chapter contents and the corresponding methods are given according to different phases. The third chapter is the first emphases. In order to solve the problem to choose the strategic value-added tache, we make use of value chain theory in the qualitative analysis for SCM, and then apply grey relevancy to calculate the comparative importance among value chain taches. The demonstrational result is consistent with the theory analysis, and it can provide more valuable assistant decision-making information for the successful construction of HTVE. In the fourth chapter we have tried to apply the theory of complex adaptable system and the modeling technique of multi-agent to build the cost net-flow model of HTVE. It can set the foundation for the following cost simulation and may provide the assistant decision-making information for resources recompounding strategy of HTVE. In thefifth chapter we apply ABC, TC and PLCC to set up the strategic cost controlling methods system. The sixth chapter is the second emphases. It begins with the localization of the present performance appraisal system to the performance appraisal of HTVE, and the idea to apply strategic performance appraisal to HTVE is brought up. Then the strategic performance appraisal system of HTVE is designed and the emphasis is put on the index system.