循环经济下企业战略成本管理研究

发布时间：2018-04-08 17:45

本文选题：循环经济　切入点：战略成本管理　出处：《云南财经大学》2017年硕士论文

【摘要】：人类以牺牲环境为代价换来了社会经济的高速发展,而今面临资源与环境的巨大压力,人类必须找到有效的途径来实现人与自然的和谐统一,在可持续发展的大背景下,循环经济的理念应运而生。它旨在通过“资源-产品-废弃物-再生资源”的闭合循环经济模式,在保证经济效益的前提下,最大限度地减少资源的耗用及对自然的破坏,实现经济、自然与社会的共赢。在循环经济发展理念下,企业必须将环境污染、资源短缺等问题纳入企业生产运营活动中,这就要求了更高级的科学技术及更科学的管理水平,使得企业成本更加庞大复杂,且具有了周期长、风险大等新特性。然而企业是市场经济下追求利益最大化的经济主体,要发展企业循环经济仅仅依靠企业自身的环保理念及政府单方面的推动是无法实现的,成本与收益的配比才是企业经济活动的重要决策因素。面对新环境下成本的新特性,如何从战略的高度对企业成本进行管理,将循环经济的发展理念转为企业内在动力是目前企业亟待解决的问题。本文第一章为绪论。第二章为文献综述。本部分主要回顾梳理了循环经济理论、战略成本管理理论及循环经济下企业战略成本管理的相关文献研究,阐明了这两个理论之间的逻辑关系,为循环经济下企业战略成本管理的实践奠定理论基础。第三部分为结合我国国情,对我国企业发展循环经济的现状从宏观外部环境到企业内部问题进行分析,得出循环经济尚未占据我国市场经济主导地位的结论。同时对该导致改该现状的原因进行分析,提出了在循环经济发展理念下探究企业战略成本管理的必要性。第四部分为循环经济下企业战略成本管理的框架,主要分为设计目标、实施步骤、评估结果三阶段。第五部分为案例研究。以X企业为例,通过具体分析该企业的内外部环境、价值链等,将上述研究成果运用于X企业的战略成本管理实务中,对理论成果进行检验。第六部分为研究结论与展望。该部分对以上理论研究和个案研究做出总结并对后续研究方向进行展望。
[Abstract]:Human beings sacrifice the environment for the rapid development of social economy. Now facing the enormous pressure of resources and environment, human beings must find an effective way to realize the harmony and unity between man and nature, under the background of sustainable development.The idea of circular economy arises at the historic moment.It aims at reducing the consumption of resources and destruction of nature to the maximum extent and realizing the win-win of economy, nature and society by means of the closed circular economy model of "resources, products, wastes and renewable resources", on the premise of ensuring economic benefits.Under the concept of circular economy development, enterprises must bring environmental pollution and shortage of resources into the production and operation activities of enterprises, which requires more advanced science and technology and more scientific management level, which makes the cost of enterprises more complex.And has long period, high risk and other new characteristics.However, the enterprise is the economic main body which pursues the maximization of benefits under the market economy, it is impossible to realize the development of the enterprise circular economy only depending on the enterprise's own environmental protection idea and the government's unilateral promotion.The matching of cost and income is the important decision-making factor of enterprise's economic activity.Facing the new characteristics of the cost under the new environment, how to manage the enterprise cost from the strategic perspective and turn the concept of circular economy into the internal motive force of the enterprise is a problem to be solved urgently at present.The first chapter is the introduction.The second chapter is a literature review.This part mainly reviews the theory of circular economy, the theory of strategic cost management and the related literature of enterprise strategic cost management under circular economy, and clarifies the logical relationship between the two theories.It lays a theoretical foundation for the practice of strategic cost management in circular economy.The third part analyzes the current situation of circular economy in Chinese enterprises from the macro external environment to the internal problems of enterprises and draws the conclusion that circular economy has not occupied the dominant position of market economy in our country.At the same time, this paper analyzes the reasons leading to the change of the present situation, and puts forward the necessity of exploring the strategic cost management of enterprises under the concept of circular economy development.The fourth part is the framework of strategic cost management in circular economy, which is divided into three stages: design objectives, implementation steps and evaluation results.The fifth part is case study.Taking X enterprise as an example, by analyzing the internal and external environment, value chain and so on, the above research results are applied to the practice of strategic cost management in X enterprise, and the theoretical results are tested.The sixth part is the conclusion and prospect of the research.In this part, the theoretical research and case study are summarized and the future research direction is prospected.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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