竞争优势是企业经营绩效之核心。战略管理会计体系的内容适应了企业战略管理的需要及竞争优势的培养。本文就企业竞争的层次及其与战略管理会计的关系进行探讨，以求进一步推动我国管理会计的发展与应用。

一、企业竞争的层次性分析

任何参与市场经济的企业都必须面对竞争，面对强大的竞争对手，企业不仅要考虑产www.rixia.cc品、服务的短期微观竞争，以获得足够的利润并生存下去，而且要考虑如何在组织结构、人力资源、价值链等核心能力方面不断创新。更为重要的是，这种创新还要反映在企业的战略远景规划中，使之能不断地转化或体现在产品和服务以形成现实的竞争优势-当今企业问的竞争具有以下三种明显的层次。

1.企业战略资源层次。

该层次的竞争主要表现在：预测未来行业的能力；学习型企业的缔造；企业形象及价值观的生成；人力资源、技术和环境的适应性分析和竞争集团的建没等。这一层次的竞争决定着企业的未来发展方向，并在实施过程小逐步调整、转化为产品和服务优势，最终体现为企业核心能力竞争优势，

2.核心能力层次。

该层次的竞争主要表现在柔性组织结构的建立，作业流程再造，价值链分析，流程分析等方面。所谓核心能力是指组织中的积累性学识，特别是关于如何协调不同的生产技能和有机结合多种技术流的学识，核心能力是对企业战略远景规划的解释与执行，它将企业的战略规划进—步细化，使其变得更加具体和可执行。它是企业战略资源层次与产品服务层次的联接，是企业战略思想的解释与运用过程。

3产品服务层次。

该层次的竞争主要体现在产品的价格、产品的质量、技术含量（创新）、销售渠道、服务质量（创新）、服务体系的建设等现实的巾场优势上，其最主要的特点是这-层次的竞争要直接面对消费者，它赚取的利润和现金流量直接决定了企业的生存：产品服务层次的竞争主要是维持企业目前的短期竞争优势，使企业能够在新产品（服务）开发和创新等方面保持领先地位，它是企业战略规划通过核心能力层解释并执行的具体结果的体现，承担着为企业赢得短期市场优势和增加利润的重担。

二、战http://www.rixia.cc略管理会计的体系结构

战略管理会计是站在企业发展战略的高度企业内外部环境的变化，根据企业战略管理的需要，从企业的战略目标选择、组织重构、管理体制到内部业务重组、价值链分析、企业绩效评价以及产品市场的优势地位、销售网络的建立、成本核算及优化等等各个方面提供具体的决策信息，从而帮助企业获得持久的竞争优势。

最近，美国管理会计师协会（IMA）对过去5年内管理会计实务的变化作了详细的调查研究。许多调查对象认为，由于财务（会计）职能的变化，其主要工作已经由信息支持向管理决策转移，财务部门被赋予了更多的决策权，而且对其结果负有不可推托的责任。另外，他们在内部咨向、战略计划、计算机系统运作、过程改进、财务与经济分析等方面花费了更多的时间，而在会计系统与财务报告、短期预算、成本会计系统等方面花费的时间比较少。不容置疑的是，新的职责与角色要求财会人员更多地丁解企业各个方面，如制造过程、核心技术、研究开发、市场营销、竞争对手以及供应链等，以制定正确的战略计划，因此，会计师们为企业成功应做的工作依次为：长期战略计划、过程改进、产品与顾客的盈利分析、会计系统和财务报告、短期预算、合并与收购、财务和经济分析、外部财务报告、计算机系统运作。

战略管理会计的体系结构虽众说纷纭，但核心内容仍然可以划分为三个不同层次，即企业战略层次、企业运作层次、市场能力层次。管理会计在企业战略层次的主要作用是通过企业内外部环境的分析，帮助企业决策者确定企业的发展战略，包括：企业发展的远景目标、产业方向的选择、组织结构的再设计、企业价值的门我设定等；在企业运作层次战略管理会计主要实现的功能是，管理层次与管理方式的确定、预算管理、价值链分析、绩效评价、生产组织、成本优化等，这与企业核心能力的建设密切相关；市场能力层次对管理会计的运用，主要针对竞争对手的选择、市场占有分析、消费群体的特性、消费倾向分析等内容，这决定了企业的短期竞争力。

三、战略管理会计的具体运用

战略管理会计在日益激烈的市场竞争中能够很好地在企业发展的各个层次充分发挥其作用，主要表现在以下几个方面：①能够与企业发展的各个战略层次相结合，帮助企业作出正确的决策，如：战略目标定位、发展规划的制订、价值链分析、生产方式的选择、成本控制等等。②管理会计能够在企业竞争层次之间建立有效的联系渠道，通过内部信息资源的处理、交换、控制与反馈，在产品与市场服务上表现出来，同时又将内外部相关信息向战略层次汇集，以使其能够根据市场、技术、消费等变化及时作出调整，从而形成一个闭合的管理信息、决策系统。③将企业各层次的竞争优势进行整合，以利于形成整体的、持久的竞争优势。战略管理会计可以作为一个有机的连接将各层次的竞争优势转化变得顺利而自然，并最终在市场上实现。新经济中塑造持续竞争优势的战略研究

在1990年5月至6月的 HBR杂志上，Prahalad和HaMel发表的《企业的核心竞争力》一文第一次明确提出了"核心竞争力"(Core Competence)这一概念。他们认为核心竞争力是企业中特别是关于如何协同不同生产技能及整合多种技术的集合知识，……它是沟通、包容以及对跨越组织边界工作的高度承诺。
此后，人们对这一概念有多方面的扩展、理解和界定。 Mever和Utterback认为，企业核心竞争力是指企业的研究开发能力、生产制造能力和市场营销能力，是在产品族创新的基础上，把产品推向市场的能力。Lenard-Barton则认为企业核心竞争力是使企业独具特色并为企业带来竞争优势的知识体系。
Mckinsey＆Company中国公司首席代表欧高敦先生认为："所谓核心竞争力是这样一种思想，即：一个公司即使没有整体竞争优势，它也可以通过少数几个关键技术或几个知识领域而成为最好的获得成功的公司。"
国内许多刊物上也出现了对核心竞争力的不同见解，总的来说，"形不同而质同"，可归结为：核心竞争力是企业竞争力中那些最基本的能使整个企业保持长期稳定的竞争优势、获得稳定超额利润的竞争力，是将技能资产和运作机制有机融合的企业自组织能力，是企业推行内部管理性战略和外部交易性战略的结果

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Dell believes that in order to be a successful company and a great place to work, our business must be able to leverage the similarities and differences of all team members. To achieve that, diversity initiatives are driven throughout our company by our CEO, Michael Dell, and Dell’s Global Diversity Council.

The Global Diversity Council reviews policies, action plans and progress to ensure Dell continues to leverage diversity to its competitive advantage and that it is integrated throughout our business. The group also consults customers, business partners and employees from global best practices and standards and feedback.

Additionally, more than 1500 executives, managers and employees participate on cross-functional teams to ensure that diversity is integrated into every aspect of our business. These teams exchange best practices, promote accountability, and align Dell's diversity initiatives with divisional and corporate objectives across the company.

Dell's diversity initiatives focus on three business imperatives:To provide a great Customer Experience, which requires a workforce ref日夏养花网lective of our customers;
To access the best and brightest talent the marketplace has to offer; and
To focus on global expansion with employees who understand the various cultures, giving us a competitive advantage.

Dell’s Mission and Future

Dell's commitment to customer value, to their team, to being direct, to operating responsibly and, ultimately, to winning continues to differentiate them from other companies. The Background section provides critical information and history about Dell's business world. Look inside; “we think customers, investors and others will find our story to be a unique one.”

At Dell, they are committed to building value not only for our customers and their business, but also for the communities that the company and their employees call home. They strive to participate responsibly in the global marketplace in which they operate.

There are 4 qualities of conduct that dell follows Soul of Dell, Code of Conduct, Board of Directors and Corporate Governance.

Dell and their employees are committed to building technology that helps build communities. With global citizenship programs and the Dell Foundation define the efforts to contribute positively in our communities.

Dell is committed to a culture of environmental sustainability and responsibility. To continually reduce Dell's impact on the environment through product design, manufacturing and operations, product ownership experience, and product end-of-life solutions. And Dell believes that work on sustainable business practices is a journey without end.

Finally, we understand that as a company with an extensive global supply chain, they have a responsibility to work with suppliers to promote high standards of behavior, including sustainable environmental practices, the health and safety of people and fundamental human rights and dignity.

In the next two years Dell has projected increases in $4 Billion dollars to $52 Billion dollars in annual revenue. This would follow their trend of gains in annual growth in annual revenue in the past 16 years. They have continued growth in the US market share for personal and business computers of 32.8% and look to increase .3 to .4% in two years. With low fixed cost and an increasing market, Dell looks to dominate the market segment and will have continued success if they follow their current path and stay on top of the personal computer business.

Organization: Culture vs. Logistics

-Michael Dell

One of the largest responsibilities of a Corporation is most likely creating a positive outlook of the business through the culture of its employees, customers, and partners. Dell is one of these Corporations that not only stretch throughout North America, but to South America, Europe, and Asia. “Dell has succeeded in the marketplace by fostering a winning culture where Dell employees are highly talented, committed, and reflective of our global customers and recognized as our greatest strength.” (http://www.dell.com , 2005) Dell sees this mission being completed by implementing these procedures through out their Corporation:

“Influence thinking and behaviors "at all levels".”
“Foster a winning culture that enables tagLCcall employees to perform at his or her best and that motivates employees to win with integrity in the global marketplace.”
“Promote a barrier-free workplace where individuals take responsibility for addressing personal and organizational biases that inhibit successful pursuit of teamwork and business goals.”
“Partner with multicultural organizations to support access to technology, talent, business and education in our communities.”
Culture can be a hard aspect for a business to incorporate into their business when they decide to leave their local or national borders and seek business in foreign lands. Dell feels it must take a role in every community it touches and calls home. “By matching its passion for providing great customer value with a commitment to its corporate values, Dell strives to be a responsible global citizen and a great global company—a company that: CEOs entrust with their information networks, teachers invite into their classrooms, parents embrace in their homes, and neighbors welcome into their communities.” (http://www.dell.com , 2005) Dell, on a daily basis uses their “direct business model” to guide them in a path to be successful as high quality global citizen.

Now you may ask; how does this effect Logistics? Diversity plays a very large role in relationships Dell makes with its suppliers. “Dell is committed to promoting and facilitating the solicitation and introduction of diverse businesses to Dell's procurement processes, with the objective of providing diverse suppliers equal access to potential procurement opportunities.” Dell takes the opportunity to work with small businesses such as Small Business Concern (SB), Small Disadvantaged Businesses (SDB), Women Owned-Small Businesses (WOSB), Veteran Owned-Small business (VOSB), HubZone Business Concern (HUBZone), Minority Business Enterprise (MBE) and lastly, Woman Business Enterprise (WBE). After the fiscal year of 2003, Dell was accredited with awarding 278,000,000 Contacts to such businesses listed above. With the focus on small business suppliers, Dell helps spread new economic growth for its third party suppliers. Even though Dell brings their contracts to these small businesses, third parties are expected to uphold very strict standards that are proven with certifications like the ISO 14001 and OHSAS 18001.

In Conclusion, businesses that would like to see themselves grow past their local or even national borders must realize that they must incorporate new cultures and values into their system. This can be done by hiring people native to the region and culture who can bring fresh ideas to the table and new ways of attracting a loyal customer base. “At Dell, we know diversity is essential to enhancing the customer experience. And because our commitment to the customer drives everything we do, diversity is key to our success.” (http://www.dell.com,www.rixia.cc 2005)