苹果公司战略成本管理案例研究

发布时间：2018-01-13 10:11

本文关键词：苹果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】：当前,科技在社会发展中的推动作用持续得到显现,新兴产业持续出现,消费需求持续增加且多种多样,生产的产品类别也变得丰富,推动企业逐步进入国际领域竞争。企业发展的外部整体环境持续发展和变化,这种情况下,成本管控的重要意义得到凸显,企业应结合实际对成本控制目标进行调整。由此,战略成本理念逐步得到兴起,这是一种先进管理体系,融合了管理、系统、运筹、经济等多个领域知识,比如价值链探究、战略定位探究、成本动因探究等,成本方面信息在战略管理方方面面都有体现。按照这种理论,企业应站在长远利益层面,结合市场整体需求和生产运营相关状况,坚持市场竞争价格为指导,将目标利润放在核心地位,综合采取量、本、利等探究理论,对各个指标进行精准管控并确保其处于计划范围,构建成本持续下降的整体环境和体系。本文基于战略成本管理理论,介绍相关国内外文献,介绍了战略定位、价值链和成本动因三种分析方式,选择苹果公司作为案例,概括说明苹果公司战略成本管理现状:高端市场与差异化的竞争战略,以价值链管理为基础的产品内国际分工和严格控制各个环节成本等。从苹果公司实际情况出发,在战略定位方面,通过SWOT分析模型分析其内外部环境下的优势、机会、劣势和面临的威胁,并进行差异化战略分析;在对苹果公司进行价值链分析时,通过“微笑曲线”模型对内部价值链进行分析,分析苹果公司在价值链管理时对增值作业和非增值作业的取舍,通过“五力模型”对产业价值链进行分析,探索苹果公司的利润潜力;在进行成本动因分析时,从SMG支出、产品线、销售方式、规模、组织机构和库存成本等几个方面分析苹果公司对增值作业的投入和对成本的控制能力;从战略成本管理最着重的企业竞争发展能力和成本控制角度分析苹果公司战略成本管理的效果;文章的最后,得出案例启示,对我国企业的战略成本管理提供一些建议,比如树立差异化的战略成本管理观念和国际分工和外包的价值链创新战略,以及由于苹果公司在IT行业的影响较大,专门针对中国手机行业提出了一些建议,以及针对苹果公司战略成本管理时候不足之处提出了改进意见。
[Abstract]:At present, to promote the role of science and technology in the development of society have continued to appear, emerging industries continue to appear, the consumer demand continues to increase and a variety of product categories also become rich, promote enterprises to gradually enter the international competition in the field of enterprise development. The overall external environment continues to change and development, in this case, the significance of cost control highlights, enterprises should be combined with the actual adjustment of cost control goal. Therefore, strategic cost concept gradually rise, this is a kind of advanced management system, management system, integration, management, economic and other fields of knowledge, such as value chain research, strategic positioning research, cost inquiry, cost information in strategy management aspects are reflected. According to this theory, the enterprise should stand in the long-term interest level, combined with the overall market demand and production operation situation, adhere to the market Competitive price as a guide, the target profit on the core position, take the comprehensive quantity, profit theory, precise control of each index and ensure that it is in the scope of construction plan, the overall environmental costs continued to decline and the strategic cost management system. Based on the theory, introduces the related literature at home and abroad, introduces the strategy location, value chain and cost driver analysis of three kinds of methods, choose the Apple Corp as a case, outlining the status of strategic cost management of Apple Corp: the high-end market with differentiated competitive strategy based on value chain management based on intra product specialization and strictly control the cost of each link. From the actual situation of the Apple Corp in strategic positioning through the SWOT analysis model, analysis of its internal and external environment advantages, opportunities, weaknesses and threats, and the analysis of differentiation strategy in Apple Corp; The value chain analysis, through the "Smiling Curve" model to analyze the internal value chain analysis, value chain management in Apple Corp of value-added actions and job choice, through to the industry value chain analysis, five forces model "explore the potential profits of the Apple Corp; the cost analysis, from the SMG expenditure that line of products, sales, scale, organization and analysis of several aspects of inventory cost of Apple Corp investment on value-added operations and the ability to control the cost of the Apple Corp; analysis of the performance of strategic cost management from the strategic cost management focuses on the most competitive development capability and cost control perspective; finally, it provides some inspirations. Suggestions on the strategic cost management of Chinese enterprises, such as setting up different strategic cost management concept and the international division of labor and the outsourcing strategy of value chain innovation, As well as the great influence of Apple Corp in the IT industry, it puts forward some suggestions for China's mobile phone industry, and puts forward some suggestions for improving Apple Corp's strategic cost management.

【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】：F416.6;F406.7

【参考文献】