企业成本战略决策研究

发布时间：2018-06-14 08:38

本文选题：成本战略 + 成本战略决策　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：近年我国经济运行下行的压力日益加大,其中一方面重要原因是我国正处于经济增长方式转变的关键时期,以往经济增长依赖的低成本、吸收技术、市场空间等因素正在逐步变化。其中,我国的要素成本在飞速上升,尤其是环境保护成本和人工成本。这意味着我国依靠低成本战略取得竞争优势的产业和企业,都面临着竞争力遭遇打击的危机,甚至部分企业和产业已经退出我国,转移到成本更低的生产国。然而这种危机的出现不是偶然的,而是经济环境变化后的趋势性结果。因此我国企业应该主动迎接危机的挑战,转变传统以低成本战略立足的方式,重新塑造我国企业核心竞争力的基础。因此如何进行企业成本战略决策,塑造能够符合企业竞争战略的成本战略成为理论与实务界的亟待解决的问题。成本战略作为职能层次战略的重要一部分,是企业在成本管理方面对达成竞争战略目标的重要保证。随着学者们对战略成本管理理论与方法研究的不断深入,逐渐形成了一些先进的成本战略实施理念,然而当企业面对多层次决策影响因素时,缺乏明确的评价指标体系对决策进行指导。首先,本研究在对国内外成本战略决策相关文献进行梳理和总结的基础上,对成本战略和成本战略决策的概念进行了界定,并引入战略选择理论、竞争优势理论、价值链管理理论以及企业生命周期理论作为研究的理论支撑。然后,分别从微观、中观和宏观三个层次对企业成本战略决策影响因素进行定性分析,为构建成本战略决策因素评价指标体系奠定基础。依据对成本战略决策影响因素的分析和对影响因素重要性的调查结果,构建成本战略决策影响因素评价指标体系。应用层次分析法计算该指标体系中影响因素的具体权重。最后,分别从定位竞争战略、树立成本战略观念、识别成本战略决策影响因素和应用评价指标体系几个角度,提出了提高成本战略决策质量的建议,以期对我国企业进行有效的成本战略决策提供帮助。
[Abstract]:In recent years, the downward pressure on China's economic operation has been increasing day by day. One of the important reasons is that China is in a critical period of economic growth mode transformation. In the past, economic growth relied on low cost and absorbed technology. Market space and other factors are gradually changing. Among them, the factor cost of our country is rising rapidly, especially environmental protection cost and labor cost. This means that the industries and enterprises that rely on the low cost strategy to gain competitive advantage are facing the crisis of being hit by the competitiveness. Even some enterprises and industries have withdrawn from our country and transferred to the lower cost producing countries. However, the emergence of this crisis is not accidental, but the trend of the economic environment. Therefore, the enterprises of our country should take the initiative to meet the challenge of the crisis, change the traditional way based on the low cost strategy, and remodel the foundation of the core competence of our country's enterprises. Therefore, how to make the enterprise cost strategy decision and how to shape the cost strategy which can accord with the enterprise competition strategy has become a problem to be solved urgently in the field of theory and practice. As an important part of functional level strategy, cost strategy is an important guarantee for enterprises to achieve competitive strategic objectives in cost management. With the deepening of scholars' research on the theory and method of strategic cost management, some advanced implementation concepts of cost strategy have been gradually formed. However, when enterprises are faced with multi-level decision factors, Lack of a clear evaluation index system to guide decision-making. First of all, on the basis of combing and summing up the relevant documents of domestic and foreign cost strategic decision, the paper defines the concept of cost strategy and cost strategic decision, and introduces the theory of strategic choice and competitive advantage theory. The theory of value chain management and the theory of enterprise life cycle are the theoretical support of the research. Then, qualitative analysis is carried out on the influencing factors of enterprise cost strategic decision from three levels of micro, meso and macro respectively, which lays the foundation for constructing the evaluation index system of cost strategic decision factors. Based on the analysis of the influencing factors of cost strategic decision and the results of investigation on the importance of the influencing factors, the evaluation index system of the influencing factors of cost strategic decision is constructed. The analytic hierarchy process is used to calculate the specific weight of the influencing factors in the index system. Finally, from the angles of positioning competitive strategy, setting up the concept of cost strategy, identifying the influencing factors of cost strategic decision and applying evaluation index system, the paper puts forward some suggestions to improve the quality of cost strategic decision. In order to help our enterprises to make effective cost strategy decision.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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