S变压器公司战略成本管理研究

发布时间：2018-01-31 10:31

本文关键词： 战略成本管理变压器制造企业绩效评估机制　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场环境的愈加复杂多变，各项成本的日益大幅提高，制造性企业如何在激烈的市场竞争中占得一席之地，如何在盈利空间日渐缩小的形势下得以生存发展，企业管理者们正在不断寻找着各式各样的解决之道。但是，产品的市场定位和企业的销售策略，往往决定了产品的基本价位区间，同时同行们的激烈价格竞争，也使得产品的价格越来越难以按照企业的设想来决定，，更多的由市场竞争和招投标来决定。在这种情况下，企业就不得不需要重新审视其自身的成本，于是成本管理成为了他们最终的关注焦点。只有以较低的成本、良好的服务、优秀的品牌、快速的反应服务于客户，才能使企业在竞争中谋得生存之本，最终立于不败之地。本文在认真查阅国内外相关战略成本管理的著作，在学习掌握战略成本管理理论和方法的同时，以S变压器公司的成本管理为研究对象，分析成本管理的现状以及存在的问题，理论联系实际，提出在其内部推行战略成本管理的思路，并阐述具体实施的前提条件和核心程序，帮助企业能够不断地完善成本管理的薄弱环节，从而提高产品的市场竞争力和盈利水平，使企业能在激烈的市场竞争环境中持续地保持竞争优势。
[Abstract]:With the increasing complexity of the market environment and the increasing cost of manufacturing enterprises how to occupy a place in the fierce market competition. How to survive and develop in the situation of shrinking profit space, enterprise managers are constantly looking for a variety of solutions. However, the market positioning of products and the sales strategy of enterprises. Often determine the basic price range of products, at the same time, the fierce price competition of peers, also make it more and more difficult to determine the price of products in accordance with the enterprise's assumptions. More by the market competition and bidding to decide. In this case, enterprises have to review their own costs, so cost management has become the final focus of their attention. Only at a lower cost. Good service, excellent brand, quick response to the customer, can make the enterprise survive in the competition, finally in an invincible position. In this paper, we carefully refer to domestic and foreign works on strategic cost management, learn and master the theory and methods of strategic cost management, and take the cost management of S transformer company as the research object. This paper analyzes the current situation and existing problems of cost management, combines theory with practice, puts forward the idea of carrying out strategic cost management in its interior, and expounds the preconditions and core procedures for its concrete implementation. It can help enterprises to improve the weak links of cost management continuously, so as to improve the market competitiveness and profit level of products, so that enterprises can keep competitive advantage in the fierce market competition environment.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.6;F275.3

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