XM公司成略成本管理探析

发布时间：2018-03-07 15:13

本文选题：战略成本管理　切入点：XM公司　出处：《江西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着全球经济的发展,科学技术的进步,企业之间的竞争愈演愈烈,这将迫使企业重新寻求增加自身竞争优势的方法,而成本的降低也成为了其中的关键因素。企业内外部的环境处于不断发展与变化之中,这就要求企业以发展变化的眼光、战略的视角来研究和控制企业成本。我国企业目前对战略成本管理模式的运用尚未成熟,大多数企业仍然处于传统成本管理方式之中,根本无法适应激烈的市场竞争环境,无法满足企业长期发展的需要。而基于价值链分析的战略成本管理模式可以有效解决这一问题,有利于企业降低价值链各环节的成本,塑造更强大的竞争优势,更好地适应激烈的市场环境竞争。本文以XM公司为案例分析对象,发现战略成本管理的有效实施可以提高企业的核心竞争实力,改善企业成本管理现状,为企业带来长期的竞争优势。本文通过理论与实践相结合的方式,运用战略管理学、会计学、财务管理等学科的相关知识与方法,对XM公司战略成本管理的现状及问题进行了深入的研究。首先,分析了XM公司战略成本管理存在的主要问题,具体如下。(1)战略定位方面:缺乏全员参与战略成本管理的观念;战略定位及成本管理目标不够清晰明确。(2)公司价值链方面:缺少长期合作供应商,原材料成本较高;销售渠道狭窄,售后服务水平偏低;研发成本及制造成本偏高,缺乏自产核心部件;与优秀竞争对手价值链各方面存在一定差距。(3)成本动因方面:规模经济、整合程度、技术方面有待完善;价值活动联系、全面质量管理方面存在不足。其次,分析了XM公司存在问题的原因:部门之间缺乏有效的沟通;员工战略成本管理观念不强;缺乏健全的成本管理组织机构;战略成本动因分析不全;缺乏科学的责任成本控制机制。最后,提出了促进XM公司战略成本管理有效实施的建议。(1)战略定位方面:建立战略成本管理小组;提升全员战略成本管理观念,明晰战略定位。(2)价值链方面:完善公司的上游企业供应链,降低原材料成本;优化公司下游顾客价值链,增加销售;增加自主创新,降低研发及制造成本;建立竞争对手对标体系。(3)成本动因方面:推动产业结构优化;产品质量严格把关;目标和责任综合治理;拉近上下级距离,做好员工关怀;加强公司内部交流;整合形成完整的战略成本管理系统。本文具体研究内容包括以下几方面。第一章首先是对本文研究背景、研究意义、研究内容及方法进行简要阐述;其次,通过对国内外研究文献的整理,对战略成本管理的体系、模式、方法、运用进行概述。第二章主要是对战略成本管理相关理论的介绍。包括战略成本管理的内涵及特征、主要模式以及分析方法。第三章主要是对XM公司战略成本管理背景及现状的介绍,包括XM公司的概况、行业背景、产业链结构、成本费用构成以及战略成本管理流程等。第四章主要是对XM公司战略成本管理中存在的问题及原因从战略定位、价值链、成本动因三个方面进行分析。第五章主要是完善XM公司战略成本管理的建议,以提升XM公司的整体竞争优势,实现效益最大化。第六章是对全文的总结,并对指出本文的不足之处。
[Abstract]:With the development of global economy, the progress of science and technology, increasingly fierce competition between enterprises, which will force companies to search for ways to increase their competitive advantage, and reduce the cost has become one of the key factors. The internal and external environment is in constant development and change, which requires enterprises to change the development of vision the strategic perspective to study and control the cost of the enterprises. The enterprises of our country to use strategic cost management mode is not yet mature, most enterprises are still in the traditional cost management mode, unable to adapt to the fierce market competition environment, unable to meet the needs of long-term development of enterprises. And the mode of strategic cost management based on value chain analysis can effectively solve this problem, each link of the value chain enterprises to reduce costs, create a more powerful competitive advantage and better adapt to the fierce market Field competition. This paper takes XM company as a case study, found that the effective implementation of the strategic cost management can enhance the enterprise's core competitive strength, improve the current cost management of enterprises, competitive advantage for enterprises. Through the combination of theory and practice, the use of strategic management accounting, financial knowledge and method management and other disciplines, in-depth study of the status quo and problems of XM company's strategic cost management. Firstly, analyzes the main problems existing in XM company, the strategic cost management as follows. (1) strategic positioning: the lack of full participation in the concept of strategic cost management; strategic positioning and cost management objectives are not clear. (2) the company's value chain: the lack of long-term cooperation with suppliers, the relatively high cost of raw materials; sales channels, customer service service level is low; the cost of manufacturing and high cost of research and development, The lack of the core components of production; there is a certain gap with the excellent competitors value chain. (3) the cost drivers: economies of scale, the degree of integration, the technology needs to be improved; the value of activities associated with the overall quality, management deficiencies. Secondly, analyzes the causes of the problems of XM company: lack of effective communication between departments; the concept of strategic cost management staff is not strong; the lack of cost management organization; the strategic cost driver analysis; lack of scientific responsibility cost control mechanism. Finally, proposed to promote the effective implementation of the management of the strategy of XM company. (1) strategic positioning: the establishment of strategic cost management team; improve the overall strategic cost management concept, clear strategic positioning. (2) the value chain: to improve the upstream enterprise supply chain company, reduce the cost of raw materials; optimize the downstream customer value chain, increase sales increase; With independent innovation, reduce development and manufacturing costs; a competitor benchmarking system. (3) the cost of motivation: to promote the optimization of industrial structure; strict control of product quality; comprehensive management objectives and responsibilities; closer on the lower level distance, employee care; strengthen internal communication; integrate the strategic cost management system this paper complete. The research contents include the following aspects. The first chapter is the significance of this study, research background, research contents and methods are briefly described; secondly, through the research on the literatures, the strategic cost management system, mode, method, application are summarized. The second chapter is the related theory of strategic cost management introduction. Including the connotation and characteristics of strategic cost management, the main models and analytical methods. The third chapter is mainly about the XM company strategic cost management background and presentation package XM company overview, including the background of industry, the industrial chain structure, cost structure and strategic cost management process. The fourth chapter is mainly about the XM company strategic cost management and the reasons for the problems from strategic positioning, value chain, the three aspects of cost driver analysis. The fifth chapter is to improve the strategic cost management in company XM the proposal, in order to enhance the overall competitive advantages of XM company, to achieve maximum benefit. The sixth chapter is a summary of the full text, and points out the shortcomings of this paper.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.63

【参考文献】