战略成本管理在力源模具公司的运用研究

发布时间：2018-01-09 10:16

本文关键词：战略成本管理在力源模具公司的运用研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：传统成本管理以企业短期利润最大化为目标，主要通过控制企业内部的各项经营活动来挖掘降低成本的途径，但是这种成本管理方法在面对复杂多变的市场竞争环境时不能提供长期的竞争优势和成本优势而备受挑战。近几年来，战略成本管理方法开始逐步走进人们的视野，为企业成本管理提供了崭新的视角，但是如何从战略高度改进和解决企业中成本管理存在的问题，，实现现有理论与企业成本管理实践的有效融合仍然值得深入研究。本文借鉴理论界普遍接受的“桑克模式”为研究方法，对力源模具公司现阶段成本管理的改善进行全面、系统的分析研究。首先通过总结传统成本管理局限性，并阐述战略成本管理的内涵、特点、模式等一些基本理论和方法，突出战略成本管理的优势，为后续研究提供理论支持。然后，通过对力源模具公司成本管理的现状分析，针对其存在的问题，旨在探讨战略成本管理运用的必要性与可行性。接着，通过战略成本管理中的战略定位分析、价值链分析和成本动因分析对公司实际进行研究，提出如何进行成本管理改进的具体措施，以帮助公司提高市场竞争力，获取持续的市场竞争优势。本文突破了传统成本管理的局限，从战略层面入手，对运用战略成本管理改进公司成本管理进行了理论和实践的研究与探索，有助于完善当前公司成本管理，同时也为其他模具企业成功运用战略成本管理提供一定的借鉴作用。
[Abstract]:The traditional cost management aims at maximizing the short-term profit of the enterprise, mainly by controlling the various operating activities within the enterprise to excavate the way to reduce the cost. However, this cost management method has been challenged in recent years because it can not provide long-term competitive advantage and cost advantage in the face of complex and changeable market competition environment. The method of strategic cost management has gradually come into people's view, which provides a new perspective for enterprise cost management, but how to improve and solve the problems of cost management in enterprises from the strategic height. To realize the effective integration of existing theories and enterprise cost management practice is still worthy of further study. This article draws lessons from the theory circle generally accepted "the Sanke pattern" as the research method, carries on the comprehensive improvement to the Liyuan mould company's present stage cost management. First of all, by summarizing the limitations of traditional cost management, and expounding the connotation, characteristics, patterns and other basic theories and methods of strategic cost management, the advantages of strategic cost management are highlighted. Then, through the analysis of the current situation of the cost management of Liyuan Mould Company, aiming at its existing problems, the purpose of this paper is to explore the necessity and feasibility of applying strategic cost management. Through strategic positioning analysis, value chain analysis and cost driver analysis in strategic cost management, this paper studies the actual situation of the company, and puts forward specific measures to improve the cost management in order to help the company improve its market competitiveness. Gain a sustained competitive advantage in the market. This paper breaks through the limitations of traditional cost management, from the strategic level, the use of strategic cost management to improve the company cost management theory and practice of research and exploration, to help improve the current company cost management. At the same time, it also provides some reference for other mold enterprises to use strategic cost management successfully.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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