战略成本管理在X公司的应用

发布时间：2018-05-04 21:08

本文选题：战略成本管理 + 价值链　；参考：《西安石油大学》2017年硕士论文

【摘要】：这个世界经济逐渐趋向一体化的时代,企业所需要应对的不仅仅是国内行业之间的竞争,还需要应对来自国际上的竞争,必须在核心技术、管理手段以及管理方法等方面不断创新,与时俱进,不断提高自身的竞争力来紧随国际形势。要做到这些,保持持续的竞争优势,就必须将着重点放在企业的竞争战略角度上来,传统的成本管理,其重点只是局限在单纯的降低成本,并不能满足企业的竞争需求。战略成本管理是企业生存和持续发展、抵御内部和外部压力的有力保障。完善企业成本管理体系、加强员工素质培养、树立全员成本控制意识迫在眉睫。作为现代企业管理的重要环节,越来越多的企业将更多的注意力放在了这一点上。其理论基础被我国广泛利用,但并没有达到想象中的效果,主要问题在于理论观念落后且僵化、对成本功能的变化认识不足、缺乏相应的健全制度等。本文通过比对国内外学者关于战略成本管理的研究成果,总结出战略成本管理的基本特征以及战略成本管理的主要方法,在此基础上对X公司的市场结构进行了分析,构建了其战略成本管理理论体系的五个层次的架构,并对每个层次之间的联系进行了探索;随后,结合X公司的经营现状以及相关情况,构建了基于X公司的战略成本管理体系,并通过竞争对手价值链分析,总结出X公司各价值环节的成本竞争地位,通过构建X公司产业价值链和内部价值链的数量模型,分析其各个环节存在的优化空间,接着,通过对X公司战略成本动因的实证研究,提出了实施战略成本管理、提高成本竞争优势的方法,并运用生产成本动因分析完善当前的预算管理方法,确保战略成本管理的具体实施。最后,本文提出了X公司实施战略成本管理的对策和保障措施。
[Abstract]:In an era when the world economy is gradually moving towards integration, what enterprises need to deal with is not only competition among domestic industries, but also competition from the international community, which must be based on core technologies. Management means and management methods are constantly innovating, keeping pace with the times, and constantly improving their own competitiveness to keep pace with the international situation. In order to achieve this and maintain the sustainable competitive advantage, we must focus on the point of view of the enterprise's competitive strategy. The traditional cost management is confined to the simple reduction of the cost, and can not meet the competitive needs of the enterprise. Strategic cost management is an effective guarantee for the survival and sustainable development of enterprises and the resistance to internal and external pressures. It is urgent to perfect the cost management system, strengthen the quality training and establish the consciousness of cost control. As an important link of modern business management, more and more enterprises will pay more attention to this point. Its theoretical basis has been widely used in our country, but it has not reached the imaginative effect. The main problems lie in the backward and ossified theoretical concept, the lack of understanding of the change of cost function, the lack of corresponding perfect system and so on. By comparing the research results of domestic and foreign scholars on strategic cost management, this paper summarizes the basic characteristics of strategic cost management and the main methods of strategic cost management, and then analyzes the market structure of X Company. The structure of five levels of strategic cost management theory system is constructed, and the relationship between each level is explored. The strategic cost management system based on X Company is constructed. By analyzing the value chain of competitors, the cost competitive position of each value link of X Company is summarized, and the quantity model of industrial value chain and internal value chain of X Company is constructed. Then, through the empirical research on the strategic cost driver of X Company, the paper puts forward the methods of implementing strategic cost management to improve the competitive advantage of cost. And use the production cost driver analysis to improve the current budget management methods to ensure the implementation of strategic cost management. Finally, the paper puts forward the countermeasures and guarantee measures for X Company to implement strategic cost management.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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