战略成本管理在S公司的应用研究

发布时间：2018-02-25 03:13

本文关键词： 战略成本管理价值链成本动因　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：进入20世纪以来，随着信息技术在全球的发展，由信息技术带来的一系列经济效应迅速兴起。加速了现代的企业间的竞争程度,不得不使企业面对激烈的竞争环境重新思考更为合理的管理方法。成本管理作为企业管理的重要部分，企业必定会将它的管理放在一个新的角度来审视。因此，根据当前经济活动的发展，，企业要站在战略的高度上对公司的成本进行管理，势必会达到更好的效果。本文首先对战略成本管理的背景、内涵以及特点等相关理论知识进行了阐述,并介绍了战略成本管理的三大分析工具即价值链分析、战略定位分析和战略成本动因分析。接着,本文以S公司为案例，对S公司的总体情况以及组织结构情况和日常成本管理现状进行了介绍,然后对S公司的成本管理予以分析，指出S公司的成本管理现存在的问题。在公司所面临的行业环境以及公司SWOT分析对公司进行了战略定位，并进行价值链、战略成本动因的分析。得出公司可以通过重新进行战略定位，并优化价值链，优化关键的战略成本动因来提高并维持公司的成本优势。最后对于研究结论，提出了实施战略成本管理的保障措施。从而借助战略成本管理的实施加速公司的发展。
[Abstract]:Since 20th century, with the development of information technology in the world, a series of economic effects brought by information technology are rising rapidly, which accelerates the degree of competition among modern enterprises. The cost management, as an important part of enterprise management, is bound to be examined from a new angle. According to the development of the current economic activities, the enterprise must stand on the strategic height to carry on the management to the company's cost, will certainly achieve the better effect. In this paper, the background, connotation and characteristics of strategic cost management are described, and three analysis tools of strategic cost management, namely value chain analysis, are introduced. Then, taking S Company as an example, this paper introduces the overall situation, organizational structure and current situation of daily cost management of S Company, and then analyzes the cost management of S Company. The paper points out the problems existing in the cost management of S Company. In the industry environment faced by the company and the company SWOT analysis, the company is strategically positioned and the value chain is carried out. The analysis of strategic cost driver. It is concluded that the company can improve and maintain the cost advantage by repositioning the strategy, optimizing the value chain and optimizing the key strategic cost driver. This paper puts forward the safeguard measures of implementing strategic cost management, thus accelerates the development of the company by means of the implementation of strategic cost management.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.471

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