AH瓷业公司战略成本管理应用研究
发布时间：2019-03-17 13:31
【摘要】：AH公司是一家陶瓷酒瓶加工制造企业,仍采用传统成本管理方法,缺乏全面的战略思想和健全的成本管理体系,随着行业竞争加剧,企业成本上升,公司急需降低成本来提高自身竞争力,有必要采用战略成本管理改善企业困境。本文首先介绍了国内外战略成本管理的理论研究现状以及相关实践;然后对AH公司的成本管理现状,运用战略定位、价值链分析、成本动因分析等工具对AH公司的成本管理存在问题的问题及原因进行了分析,明确战略定位并结合当前成本管理观念落后、管理范围狭隘等实际问题,构建AH公司的战略成本管理模式,从研发、采购、生产和销售四个环节进行分析并提出相应策略,设置战略成本管理控制指标,构建业绩考核体系;最后,为了保障战略成本的有效实施,提出相应的保障措施。本文运用管理会计与财务管理等知识,采用了理论研究与案例分析相结合等方法对成本问题进行分析,解决当前企业由于成本过高导致的盈利能力、竞争力下降的问题。确定了AH公司战略成本管理的方向,以期迅速获得成本优势,提高企业竞争能力。通过对中小企业的成本问题研究,应用战略成本管理找到针对性的解决方法,能够为中小企业提供一个新的成本管理思路,中小企业可以采用战略成本管理迅速转型,达到长期、全面的降低成本,提升竞争力的目的。
[Abstract]:AH Company is a ceramic bottle processing and manufacturing enterprise, which still adopts the traditional cost management method, lacks comprehensive strategic thought and sound cost management system. As the competition of the industry intensifies, the cost of the enterprise increases, and the cost of the enterprise increases with the aggravation of the competition in the industry. The company urgently needs to reduce the cost to improve its competitiveness, it is necessary to adopt strategic cost management to improve the plight of the enterprise. Firstly, this paper introduces the theoretical research status and related practice of strategic cost management at home and abroad. Then it analyzes the existing problems and reasons of the cost management of AH Company by means of strategic positioning, value chain analysis, cost motivation analysis and so on, and analyzes the existing problems of the cost management of AH Company, and then analyzes the current situation of the cost management of AH Company. Making clear the strategic orientation and combining with the current practical problems such as backward concept of cost management and narrow management scope, this paper constructs the strategic cost management mode of AH Company, analyzes and puts forward the corresponding strategies from four links: research and development, procurement, production and sales, and so on. Set up the strategic cost management control index, construct the performance appraisal system; Finally, in order to ensure the effective implementation of the strategic cost, the corresponding safeguard measures are put forward. Based on the knowledge of management accounting and financial management, this paper analyzes the cost problem by combining theoretical research with case analysis, so as to solve the problem that the profitability and competitiveness of enterprises are reduced due to the high cost. The direction of strategic cost management of AH Company is determined in order to obtain the cost advantage and improve the competitiveness of the enterprise. By studying the cost problem of small and medium-sized enterprises and applying strategic cost management to find a specific solution, it can provide a new way of thinking of cost management for small and medium-sized enterprises, and the small and medium-sized enterprises can adopt strategic cost management to transform rapidly. To achieve a long-term, all-round cost reduction, enhance competitiveness of the purpose.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.71;F406.72
[Abstract]:AH Company is a ceramic bottle processing and manufacturing enterprise, which still adopts the traditional cost management method, lacks comprehensive strategic thought and sound cost management system. As the competition of the industry intensifies, the cost of the enterprise increases, and the cost of the enterprise increases with the aggravation of the competition in the industry. The company urgently needs to reduce the cost to improve its competitiveness, it is necessary to adopt strategic cost management to improve the plight of the enterprise. Firstly, this paper introduces the theoretical research status and related practice of strategic cost management at home and abroad. Then it analyzes the existing problems and reasons of the cost management of AH Company by means of strategic positioning, value chain analysis, cost motivation analysis and so on, and analyzes the existing problems of the cost management of AH Company, and then analyzes the current situation of the cost management of AH Company. Making clear the strategic orientation and combining with the current practical problems such as backward concept of cost management and narrow management scope, this paper constructs the strategic cost management mode of AH Company, analyzes and puts forward the corresponding strategies from four links: research and development, procurement, production and sales, and so on. Set up the strategic cost management control index, construct the performance appraisal system; Finally, in order to ensure the effective implementation of the strategic cost, the corresponding safeguard measures are put forward. Based on the knowledge of management accounting and financial management, this paper analyzes the cost problem by combining theoretical research with case analysis, so as to solve the problem that the profitability and competitiveness of enterprises are reduced due to the high cost. The direction of strategic cost management of AH Company is determined in order to obtain the cost advantage and improve the competitiveness of the enterprise. By studying the cost problem of small and medium-sized enterprises and applying strategic cost management to find a specific solution, it can provide a new way of thinking of cost management for small and medium-sized enterprises, and the small and medium-sized enterprises can adopt strategic cost management to transform rapidly. To achieve a long-term, all-round cost reduction, enhance competitiveness of the purpose.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.71;F406.72
【参考文献】
相关期刊论文 前10条
1 张佳;张金泉;;基于DEMATEL法的煤炭企业战略成本动因分析[J];价值工程;2016年03期
2 孙怡;;浅谈铁路企业成本控制中引入财务战略管理的应用[J];内蒙古科技与经济;2015年24期
3 陈惠斌;;企业战略成本管理及运用[J];财经界(学术版);2015年24期
4 汪江龙;;战略成本管理在我国企业中的重要性分析[J];中国市场;2015年35期
5 王轲;;浅析战略成本管理的应用[J];新经济;2015年Z2期
6 徐e，
本文编号：2442348
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2442348.html
