KX公司战略成本管理研究

发布时间：2018-02-09 17:01

本文关键词： 战略成本管理战略成本分析方案设计保障措施　出处：《南昌大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着世界经济的快速发展,科学技术的突飞猛进,新兴产业不断的涌现,顾客需求个性化和企业产品多元化,使各企业国际化趋势日益加快、全球性竞争愈演愈烈,企业面临越来越艰难的竞争环境。成本不仅是影响企业利润高低的一个因素,更是一个影响到企业竞争力大小、发展潜力高低的重要问题。战略成本管理正是提升企业竞争力的新工具,把战略成本管理作为现今成本管理理论与方法研究的重点,有助于现代成本管理理论和方法体系的完善,也为企业的持续发展和取得竞争优势提供了实践性较强的模型结构。本文试着从战略成本管理理论研究出发,力求构建与KX公司战略发展目标相匹配的战略成本管理方案。本文首先从战略成本管理理论研究出发,介绍了战略成本管理的基本思想、特征、模式、实施流程,接着又论述了价值链分析、成本动因分析和战略定位分析三大战略成本管理分析工具,并依据这三大工具分析了KX公司战略成本管理现状及问题。在战略成本管理的相关理论和分析方法指导下,提出KX公司导入战略成本管理的思路,并制定了KX公司战略成本管理优化方案及其实施的保障措施。
[Abstract]:With the rapid development of the world economy, the rapid development of science and technology, the continuous emergence of emerging industries, the individuation of customer demand and the diversification of enterprise products, the internationalization trend of enterprises has been accelerated day by day, and the global competition has become increasingly fierce. Enterprises are facing a more and more difficult competitive environment. Cost is not only a factor that affects the profits of enterprises, but also affects the competitiveness of enterprises. Strategic cost management is a new tool to enhance the competitiveness of enterprises. Strategic cost management is the focus of the research on the theory and method of current cost management. It is beneficial to the perfection of modern cost management theory and method system, and also provides a practical model structure for the sustainable development and competitive advantage of enterprises. This paper tries to start from the study of strategic cost management theory. Strive to construct strategic cost management scheme that matches KX company's strategic development goal. This paper first introduces the basic ideas, characteristics, models and implementation processes of strategic cost management, and then discusses the value chain analysis. Cost driver analysis and strategic positioning analysis of three strategic cost management analysis tools, and according to these three tools to analyze the KX company strategic cost management status and problems, under the guidance of strategic cost management theory and analysis methods, This paper puts forward the idea of introducing strategic cost management into KX Company, and formulates the optimized scheme of strategic cost management of KX Company and the guarantee measures for its implementation.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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