基于中日制造业的战略管理会计方法运用及其与总体战略的关系研究

发布时间：2018-05-19 17:19

本文选题：战略管理会计 + 战略管理会计方法　；参考：《中国科学技术大学》2016年硕士论文

【摘要】：战略管理会计颠覆传统会计,成为管理会计的前沿。近年相关研究蓬勃发展,情境研究空间很大。中国理论研究多而结合企业实际的研究少；日本案例丰富而整体数据匮乏；战略管理会计方法要真正与战略进行匹配的呼声高涨。为了解两国战略管理方法的运用情况及方法与总体战略的关系,展开如下调查。首先通过文献研究法发现,20余种战略管理会计方法中只有9种在我国学术界得到认可和关注。基于国情这9种方法被分为成本、竞争和绩效三类,基于前人研究企业总体战略类型被分为防御者、分析者、探索者三类。在此基础上的实证研究分别收集了105家和121家制造业上市公司中业绩领先的中日企业的数据。发现除作业成本法外,日企对其他方法的运用程度均显著高于中国,公司业绩和成熟度也在中国之上。总体上,日本的战略管理会计实践领先世界,中国尚处于初级阶段。中国样本内,防御者对成本类方法的使用程度高于分析者,分析者高于探索者。中日样本内,探索者对竞争类和绩效类方法的使用程度高于分析者,分析者高于防御者。两国分析者使用程度最高的三种方法是目标成本计算,基于公开财报的竞争对手分析和竞争地位监督；两国探索者使用程度最高的三种方法中都包含基于公开财报的竞争对手分析和全面质量管理；而两国的防御者差异较大。中国的防御者偏好成本类方法,但从投资回报率来看该匹配不是最佳选择。日本的防御者使用程度最高的方法是竞争地位监督,标杆管理和全面质量管理,这样的匹配带来了较高回报率。在实证研究基础上对J电子股份有限公司进行了案例访问。了解了基于公开财务报表的竞争对手分析,竞争地位监督,标杆管理和全面质量管理这四种成功运用的方法的实施要点。公司战略变革前属于防御者,运用成本类方法,变革后属于探索者,运用竞争类和绩效类方法,与实证结果吻合。访问也发现总体战略目标确实是影响战略管理会计方法选择的因素之一,而战略管理会计方法又反过来促进了战略变革。公司为实施战略管理会计制定了相应流程体系,帮助其运用的同时也使方法选择出现了路径依赖,反过来导致战略调整的滞后。研究顺应了战略管理会计的学术需求,提出了基于国情的方法体系和分类标准,加入了新的情境因素,补充了重要的新数据,讨论了具有经济实力的企业的总体战略类型和战略管理会计方法的匹配倾向及对应效果,使我国更多企业在运用战略管理会计方法时有据可依。另外两国对比研究有助发现我国战略管理会计方法运用程度的不足及方法和总体战略类型匹配的缺陷。
[Abstract]:Strategic management accounting subverts traditional accounting and becomes the frontier of management accounting. In recent years, the related research is booming, the situation research space is very big. There are many theoretical studies in China but few in combination with enterprise practice; there are abundant cases in Japan and lack of overall data; the voice that strategic management accounting methods should truly match with strategy is high. In order to understand the application of strategic management methods and the relationship between them and the overall strategy, the following investigation is carried out. Firstly, through literature research, it is found that only 9 out of more than 20 kinds of strategic management accounting methods have been recognized and paid attention to in the academic circles of our country. The nine methods are divided into three categories: cost, competition and performance. Based on the previous studies, the overall strategic types of enterprises are divided into three categories: defenders, analysts and explorers. On this basis, the empirical study collected 105 and 121 listed manufacturing companies in the performance of the leading Chinese and Japanese companies data. With the exception of activity-based costing, the degree of application of other methods by Japanese enterprises is significantly higher than that in China, and the performance and maturity of Japanese enterprises are also higher than that of China. Overall, Japan's strategic management accounting practices lead the world, China is still in its infancy. In Chinese samples, the use of cost-based methods by defenders is higher than that by analysts and explorers. In the Chinese and Japanese samples, the explorers use more competitive and performance methods than the analysts, and the analysts are higher than the defenders. The top three methods used by analysts in the two countries are target cost calculation, competitor analysis based on open financial statements and competitive position supervision. The three methods most used by explorers in both countries include competitor analysis and total quality management (TQM) based on open financial statements, while the defenses of the two countries differ greatly. Chinese defenders prefer cost-based methods, but the match is not the best choice in terms of ROI. Japan's defenses use the most sophisticated methods of competitive position monitoring, benchmarking and total quality management, a match that yields higher returns. On the basis of empirical research, a case study of J Electronic Co., Ltd. was carried out. The key points of the successful application of the four successful methods of competitor analysis, competitive position supervision, benchmarking management and total quality management based on open financial statements are understood. Before the change of company strategy, it belongs to the defender, uses the cost method, and after the change belongs to the seeker, and applies the method of competition and performance, which coincides with the empirical results. It is also found that the overall strategic objective is indeed one of the factors that influence the selection of strategic management accounting methods, which in turn promote the strategic change. The company formulates the corresponding process system for the implementation of strategic management accounting, helps it to use it, and at the same time makes the method choice appear path dependence, which in turn leads to the lag of strategic adjustment. The research conforms to the academic demand of strategic management accounting, puts forward the method system and classification standard based on national conditions, adds new situational factors, and complements important new data. This paper discusses the overall strategic types of enterprises with economic strength and the matching tendency and corresponding effects of strategic management accounting methods, which makes more and more enterprises in our country have evidence to rely on when applying strategic management accounting methods. The comparative study between the two countries is helpful to find out the deficiency of the application of strategic management accounting method in China and the defect of matching the method with the overall strategy type.
【学位授予单位】：中国科学技术大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F234.3

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