便利店连锁企业战略成本管理研究

发布时间：2018-02-28 14:05

本文关键词： 战略成本管理便利店连锁企业战略价值链分析　出处：《华侨大学》2013年硕士论文　论文类型：学位论文

【摘要】：便利店的发展关系到社会民生，各地政府相继出台了一系列的政策支持便利店的发展，然而便利店发展的过程中困难重重，为了达到便利店的规模效应，许多公司纷纷介入便利店市场进行跑马圈地，，虽然可能迅速形成规模，却常常败在后续整合和成本控制上，难以支撑到盈利，造成资源的极大浪费。同时在世界经济普遍低迷的状态下，外资零售更是加大了对包括中国在内的新兴经济体的投资力度，这一方面可以促进我国便利店的发展，另一方面也加剧了我国便利店的市场竞争。外资便利店在我国定位于高端，一般通过新店铺开张来扩大规模，主要竞争优势在于专业的便利店连锁经营以及特色产品的提供。而本土便利店则多采用整合已有单体便利店的方式迅速形成规模，本土便利店连锁企业的主要竞争优势在于整合众多的单体便利店。为了更好地应对日益激烈的市场竞争，本土便利店采取低成本战略，实施战略成本管理，是提高竞争力的重要途径。战略成本管理最早由英国学者西蒙斯提出，战略成本管理是战略管理和成本管理的结合，可以实现企业战略决策与战略实施的有效结合，确保企业长期竞争优势的确立以及运营成本的持续降低。本文分析便利店连锁经营的特点，发现战略成本管理是便利店连锁企业经营管理成功的重要因素，而这正是许多便利店连锁企业所缺失的。便利店连锁企业经营的失败,战略成本管理的失败是一个重要的因素。因此本文结合我国便利店连锁企业面临的问题以及战略成本管理基础理论，构建了以战略价值链分析、战略定位分析、成本动因分析为主要分析工具的便利店连锁企业战略成本管理应用模式，希望可以为便利店连锁企业的战略成本管理提供借鉴，帮助企业在市场竞争中脱颖而出。为了加强便利店连锁企业战略成本管理理论研究与实际运用的联系，本文以FJ公司为案例，进行了相应的战略价值链分析、战略定位分析以及成本动因分析，从战略成本管理的角度提出对策建议，帮助FJ公司提高竞争力及盈利水平。
[Abstract]:The development of convenience stores is related to the people's livelihood. Local governments have issued a series of policies to support the development of convenience stores. However, in the process of development of convenience stores, there are many difficulties, in order to achieve the scale effect of convenience stores. Many companies have been involved in the convenience store market to run around, although it may quickly form a scale, but often lost in the follow-up integration and cost control, it is difficult to support the profit. This has caused a great waste of resources. At the same time, under the prevailing downturn in the world economy, foreign retail has increased its investment in emerging economies, including China, which on the one hand can promote the development of convenience stores in China. On the other hand, it also intensifies the market competition of convenience stores in our country. Foreign convenience stores are positioned at the high end in our country and generally expand their scale through the opening of new stores. The main competitive advantage lies in the professional chain operation of convenience stores and the provision of characteristic products. However, local convenience stores tend to adopt the method of integrating existing individual convenience stores to quickly form a scale. The main competitive advantage of local convenience store chain enterprises lies in the integration of many individual convenience stores. In order to better cope with the increasingly fierce market competition, local convenience stores adopt a low cost strategy and implement strategic cost management. It is an important way to improve competitiveness. Strategic cost management was first put forward by Simmons, a British scholar. Strategic cost management is a combination of strategic management and cost management, which can realize the effective combination of strategic decision-making and strategic implementation. This paper analyzes the characteristics of convenience store chain management and finds that strategic cost management is an important factor for the success of convenience store chain management. And this is exactly what many convenience store chains lack. Convenience store chains fail to operate. The failure of strategic cost management is an important factor, so this paper combines the problems faced by convenience store chain enterprises in our country and the basic theory of strategic cost management to construct strategic value chain analysis and strategic positioning analysis. Cost driver analysis is the application mode of strategic cost management in convenience store chain enterprises which is the main tool of analysis. It is hoped that it can provide reference for strategic cost management of convenience store chain enterprises and help enterprises stand out in market competition. In order to strengthen the relationship between the theoretical research of strategic cost management and the practical application of convenience store chain enterprises, this paper takes FJ Company as a case, carries on the corresponding strategic value chain analysis, strategic positioning analysis and cost driver analysis. From the point of view of strategic cost management, put forward countermeasures and suggestions to help FJ improve its competitiveness and profitability.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F721.7

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