医疗器械企业战略成本管理研究

发布时间：2018-06-04 08:25

本文选题：战略成本管理 + 价值链　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：随着经济市场环境的不断变化,企业面临的更大的竞争压力。在应用成本管理方法时,企业往往采用单个方法,而这些成本管理方法之间缺少相互联系。战略成本管理包含了相互联系的多种成本管理方法,共同致力于企业的整体战略,因此具有较好的应用性。战略成本管理为企业在成本控制方面提供了一种系统化的管理模式,能够为企业提升竞争力创造有利条件。本文阐述战略成本管理的概念、目标、特点,以及战略成本管理的应用方法。运用案例分析法和文献研究法,在国内外理论研究的基础上结合XH医疗公司的案例,对医疗器械企业战略成本管理进行研究。论文首先阐述医疗器械行业的现状,然后对XH公司所处的内外部环境进行分析,并按照战略成本管理的实施步骤进行价值链管理、战略定位和成本动因管理方面的分析。XH公司发展较为完善,其持续的盈利状况和稳定的发展状态为公司进行大规模的收购兼并提供了雄厚的资本,也为公司的科技研发提供了必不可少的资金支持。因此公司把自主创新和收购兼并作为公司发展的主要方向具有现实中的可能性。公司总体战略是自主创新和收购兼并,但是在三个业务板块上的侧重点有所不同。成本动因管理深入到影响公司战略的成本因素,本文选择公司规模、科技、全面质量管理和生产利用效率等关键因素,明确公司进行战略成本管理的侧重点。从XH医疗公司2008年至2015年的发展态势来看,公司规模逐渐扩大,盈利水平持续攀升,战略成本管理的实施取得良好成效。我国学术界对于战略成本管理的研究侧重于理论层面,相应的管理方法在企业中的研究较少,所以理论界缺少对战略成本管理应用方面的探讨。论文选取医疗器械行业作为战略成本管理的领域,并针对XH医疗器械公司实施战略成本管理的具体案例进行研究。本文为我国医疗器械企业实施战略成本管理提出建议,并对战略成本管理的优点和应用当中的限制性因素进行分析,希望能够为其他企业提供参考。本文认为,战略成本管理是企业将战略和成本管理相结合的一种系统化的有效管理工具。随着市场经济的不断完善以及企业经营活动的不断改进,战略成本管理自身的优势会越来越得到体现,并会被更多企业采纳。
[Abstract]:With the constant changes of the economic market environment, enterprises are facing greater competitive pressure. In the application of cost management methods, enterprises often adopt a single method, and these cost management methods lack of interrelation. Strategic cost management includes a variety of interrelated cost management methods, working together on the overall strategy of the enterprise, so it has a better application. Strategic cost management provides a systematic management model for enterprises in cost control, and can create favorable conditions for enterprises to enhance their competitiveness. This paper describes the concept, objectives, characteristics and application of strategic cost management. Using the method of case analysis and literature research, combining the case of XH Medical Company at home and abroad, this paper studies the strategic cost management of medical device enterprises. This paper first describes the current situation of medical device industry, then analyzes the internal and external environment of XH Company, and carries out value chain management according to the implementation steps of strategic cost management. Analysis of strategic positioning and cost driver management. XH Company's development is relatively perfect. Its continuous profit status and stable development state provide abundant capital for the company to carry out large-scale mergers and acquisitions. Also for the company's scientific and technological research and development to provide essential financial support. Therefore, it is possible for the company to take independent innovation and merger and acquisition as the main direction of the development of the company. The company's overall strategy is independent innovation and mergers and acquisitions, but the focus on the three business sectors is different. The cost driver management goes deep into the cost factors that influence the company strategy. This paper selects the key factors such as the scale of the company, science and technology, total quality management and production and utilization efficiency, and makes clear the focus of the strategic cost management of the company. According to the development situation of XH Medical Company from 2008 to 2015, the scale of XH Medical Company is gradually expanded, the profit level continues to climb, and the implementation of strategic cost management has achieved good results. The research on strategic cost management in Chinese academic circles is focused on the theoretical level, and the corresponding management methods are less studied in enterprises, so the theoretical circle lacks the discussion on the application of strategic cost management. The paper selects the medical device industry as the strategic cost management field, and carries on the research to the XH medical device company implementation strategic cost management concrete case. This paper puts forward some suggestions for the implementation of strategic cost management in Chinese medical device enterprises, and analyzes the advantages of strategic cost management and the restrictive factors in its application, hoping to provide reference for other enterprises. This paper holds that strategic cost management is a systematic and effective management tool which combines strategy and cost management. With the continuous improvement of market economy and the continuous improvement of business activities, the advantages of strategic cost management will be more and more reflected, and will be adopted by more and more enterprises.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.4

【参考文献】