战略成本管理在长城钻探钻井公司的应用

发布时间：2018-06-26 19:26

本文选题：战略成本管理 + 国际化经营　；参考：《大连理工大学》2013年硕士论文

【摘要】：我国成功加入国际WTO组织及我国石油行业持续重组改革向深层次的推进,作为油气开采企业的辅业,长城钻探钻井公司逐渐被推向国际市场。引进国外先进的战略成本管理理论,创新企业的成本管理理论,不断地完善企业成本管理规范,是提高长城钻探钻井公司国际竞争力的有效途径。长城钻探钻井公司国际化经营中的战略成本管理研究共分为六章。第一章是引言；第二章描述的是战略成本管理的相关概念、理论发展,及研究方法；第三章对长城钻探钻井公司进行简介,并对钻井公司的成本管理的现状进行分析；第四章运用所学理论,对长城钻探钻井公司战略成本管理进行了战略定位、价值链及成本动因分析；第五章是长城钻探钻井公司实施战略成本管理的策略；第六章结论。提出了具有针对性的建议和管理策略。本文主要借鉴美国会计学教授桑克的战略成本管理理论模式,将战略定位分析、价值链分析及战略成本动因分析应用到长城钻探钻井公司国际化经营中。通过分析,得出长城钻探钻井公司应该采取成本领先竞争战略开展跨国经营,并在此基础上,提出了相应的战略成本管理的实施策略,从而为长城钻探钻井公司完善成本管理体制、提升国际竞争力提供了一套新的思路与方法。
[Abstract]:China has successfully joined the international WTO organization and the continuous restructuring reform of our petroleum industry to the deep level, as the auxiliary industry of the oil and gas mining enterprises, the the Great Wall drilling and drilling companies are gradually pushed to the international market. The advanced foreign strategic cost management theory is introduced, the cost management theory of the enterprises is innovating, and the cost management standards of enterprises are constantly perfected. It is an effective way to improve the international competitiveness of the Great Wall drilling and drilling companies.
The research of strategic cost management in the international management of the Great Wall drilling and drilling company is divided into six chapters. Chapter 1 is introduction; the second chapter describes the related concepts, theoretical development and research methods of strategic cost management; the third chapter introduces the the Great Wall drilling and drilling companies, and analyzes the current situation of the cost management of the drilling companies. The fourth chapter uses the theory to carry out strategic positioning, value chain and cost driver analysis on the strategic cost management of the the Great Wall drilling and drilling company; the fifth chapter is the strategy of implementing strategic cost management for the Great Wall drilling and drilling companies, and the sixth chapter concludes the pertinent suggestions and management strategies.
Based on the strategic cost management theory model of American accounting professor Sank, this paper applies strategic positioning analysis, value chain analysis and strategic cost driver analysis to the international operation of the the Great Wall drilling and drilling company. Through analysis, it is concluded that the the Great Wall drilling and drilling companies should take the leading cost competition strategy to carry out transnational operation, and On this basis, the implementation strategy of the corresponding strategic cost management is put forward, which provides a new set of ideas and methods for the drilling and drilling company of the Great Wall to improve the cost management system and enhance the international competitiveness.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.22

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