A公司战略成本管理案例研究

发布时间：2018-01-07 11:24

本文关键词：A公司战略成本管理案例研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：控制成本作为影响企业利润的重要一环,已被越来越多的管理者意识到,对于大多数企业来说,利润空间被逐渐挤压的情况是无法避免的,在这种情况下,既想保持企业的发展和扩张,又想追逐一定的利润,就必须从实现低成本入手,成本是否能得到良好的控制已成为决定企业存亡的根本。我国大多数企业采取的成本战略仍是传统成本管理方法,传统成本管理中只局限于在企业内部范围内改善成本,且大多集中于事后控制,如今已不能为企业创造利润提供更多的空间。加上企业间竞争产品的功能、特质日益趋同,继续局限于企业内部降低成本,无疑会忽略许多外部环境带来的机遇。因此,将目光关注于企业整体、从战略的高度对企业的成本管理问题重新审视不失为一种良好的思路,战略成本管理能够把企业各项业务的成本与价值链联系起来,结合企业内外部环境入手来探求成本降低的途径。由于我国受研发水平、创新能力和关键零部件生产技术的局限,使得我国客车制造业的生产模式表现出与别国不同的行业特点:与其说客车制造业是生产制造业不如说是组装行业。在国家对经济调控力度不断加强的大背景下,原材料购进和技术、人才引进成本的上升使得客车生产企业的成本压力进一步增大,客车行业已全面迈进高成本时代。而“十三五”改革、“一带一路”、新能源汽车市场的爆炸式扩张都为客车行业的市场发展带来了很大的机遇,A公司是我国客车制造业综合实力较强的企业之一,选取A公司作为客车行业的代表进行研究,能够折射出我国客车制造业的成本管理现状及问题,本文以期通过A公司战略成本管理的案例研究带给我国客车行业成本管理一些思考和启示。本文以战略成本管理为理论基础,针对A公司的背景和成本费用构成情况展开论述,倡导其应改进原有成本管理结构,应用战略成本管理模式。文章以战略成本管理的内涵、特点和内容为理论依据,在此基础上分别将价值链、战略定位、成本动因三种分析工具应用于A公司的实际情况对其进行了详尽的研究,并在此基础上分三个方面总结A公司应如何实施战略成本管理的建议,以期能够促进A公司成本管理蓬勃发展。
[Abstract]:As an important part of the profit control, more and more managers have realized that, for most enterprises, it is inevitable that the profit space is gradually squeezed, in this case. If we want to maintain the development and expansion of enterprises, but also want to pursue certain profits, we must start with the realization of low cost. Whether or not the cost can be controlled well has become the fundamental to determine the survival of the enterprise. The cost strategy adopted by most enterprises in China is still the traditional cost management method. The traditional cost management is limited to improve the cost within the enterprise scope, and most of them focus on the control after the event. Now it can not provide more space for the enterprise to create profits, plus the function of competing products among enterprises. The characteristics converge day by day, and continue to be confined to the internal cost reduction, will undoubtedly ignore many opportunities brought by the external environment. Therefore, focus on the enterprise as a whole. It is a good way to re-examine the cost management of enterprises from the strategic perspective. Strategic cost management can link the cost of various business with the value chain. Combining the internal and external environment of enterprises to explore ways to reduce costs. Because of the limitations of R & D level, innovation ability and key parts production technology in China. The production mode of China's bus manufacturing industry is different from that of other countries. The bus manufacturing industry is not so much a manufacturing industry as an assembly industry. The purchase of raw materials and the increase of the cost of introducing talents further increase the cost pressure of the passenger car manufacturing enterprises. The passenger car industry has entered the era of high cost in an all-round way, and the "13th Five-Year Plan" reform, "Belt and Road". The explosive expansion of the new energy automobile market has brought great opportunities for the development of the bus industry. Company A is one of the enterprises with strong comprehensive strength in the passenger car manufacturing industry in China. Selecting company A as the representative of bus industry can reflect the current situation and problems of the cost management of the passenger car manufacturing industry in China. This paper hopes to bring some thoughts and enlightenment to the cost management of passenger car industry through the case study of strategic cost management of company A. this paper takes strategic cost management as the theoretical basis. This paper discusses the background and cost structure of company A, and proposes that it should improve the original cost management structure and apply the strategic cost management mode. The characteristics and contents are the theoretical basis. On this basis, the value chain, strategic positioning, cost driver analysis tools are applied to the actual situation of company A to conduct a detailed study. On the basis of this, the paper summarizes the suggestions on how to implement strategic cost management in company A in three aspects, in order to promote the vigorous development of cost management in company A.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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