论并购战略成本管理的核心思想与方法

The Core Idea and Methodology of Strategic Cost Management in Mergers and Acquisitions

中文关键词:  并购  战略  成本管理

英文关键词:Mergers and Acquisitions (M&A)  strategy  cost management

中文摘要:

      企业并购战略成本管理是战略成本管理理论与方法在企业并购战略中的具体应用。本文分析了并购战略成本管理的核心思想,并以此为基础讨论了并购前的战略成本预测与决策方法、并购中的战略成本计划与控制方法以及并购后的战略成本业绩评价方法。

英文摘要:

      The strategic cost management in Mergers and Acquisitions (M&A) is an application of the theory and methodology of strategic cost management in M&A strategy. This thesis analyzes the core idea of strategic cost management in M&A. On that basis, it studies the methods for strategic cost prediction and decision-making before M&A, the methods for strategic cost planning and control during M&A, and the methods for performance assessment of strategic cost management after M&A.