H公司战略成本管理应用研究

发布时间：2018-07-07 07:55

本文选题：战略成本管理 + 战略定位　；参考：《河南大学》2014年硕士论文

【摘要】：进入21世纪，，经济全球化使企业之间的竞争变得更为激烈，电子产品的价格也越来越低，企业要获利润就必须努力降低成本。传统的成本管理，成本降低空间太小，企业为了更大程度地削减成本，往往会以降低产品质量为代价。从长远看，削弱了企业的竞争优势。而比传统成本管理更全面、系统、长远的战略成本管理将是更好的选择。近年来，科技持续迅猛发展，智能手机逐渐成为了手机市场的主流产品。各大品牌不甘示弱，新兴品牌也如雨后春笋般涌现，使得智能手机市场竞争愈发激烈。H公司作为一家智能手机生产销售公司，其面临着前所未有的压力。如何在市场竞争中摆脱困境脱颖而出，是H公司所面临的难题。本文首先从战略成本管理的理论研究出发，介绍了战略成本管理的概念、管理模式、管理方法等，为论文的研究打下理论基础。接着介绍了H公司的情况，总结其成本管理中的问题。然后运用战略定位分析、价值链分析、成本动因分析等战略成本管理分析工具对H公司进行全面分析，并提出相应的建议措施。即战略成本管理的思路引入H公司，以指导该公司如何运用战略成本管理思想，取得长久的竞争优势。
[Abstract]:In the 21st century, economic globalization has made the competition between enterprises more intense, and the price of electronic products is also getting lower and lower. In order to make profits, enterprises must strive to reduce costs. Traditional cost management, cost reduction space is too small, in order to reduce costs, enterprises will often reduce the quality of products as the cost. In the long run, it weakens the competitive advantage of enterprises. Compared with traditional cost management, systematic and long-term strategic cost management will be a better choice. In recent years, with the rapid development of science and technology, smartphone has gradually become the mainstream product in the mobile phone market. Major brands are not willing to show weakness, and new brands have sprung up, making the smartphone market increasingly competitive. H, as a smartphone production and sales company, is facing unprecedented pressure. How to break away from the predicament in the market competition is a difficult problem for H Company. Based on the theoretical research of strategic cost management, this paper introduces the concept, management mode and management method of strategic cost management, which lays a theoretical foundation for the research of this paper. Then introduced H company's situation, summarized its cost management question. Then strategic cost management analysis tools, such as strategic positioning analysis, value chain analysis and cost driver analysis, are used to analyze H Company in a comprehensive way, and corresponding suggestions are put forward. The idea of strategic cost management is to introduce H Company to guide the company how to use strategic cost management thought to obtain long-term competitive advantage.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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