作业成本法与战略成本管理结合的应用研究
发布时间：2018-08-22 16:20
【摘要】：知识经济的兴起，经济全球化、网络化、信息化时代的到来，使企业面对越来越多的竞争对手和越来越难以满足的顾客需求。每个企业都深切的感受到了新一轮竞争的惨烈，同时也不得不加倍拓展自己的生存空间，以适应新的竞争环境的挑战，作业成本法和战略成本管理都是应运而生的成本核算和管理控制手段。 作业成本法通过对作业和作业成本的确认及计量，计算产品成本，同时使成本管理深入到作业层次，对作业链进行分析，为企业战略决策提供更加准确的信息，指导企业高效地执行增值作业，精简和消除不增值作业，以达到优化作业链的同时降低成本的目的。战略成本管理是从战略的高度，根据企业内、外部环境的变化，对企业所处行业以及由竞争对手、供应商和销售商以及企业本身等组成的价值链的每个环节进行分析，扩大企业成本管理的范围，其着重点在于企业整体及各个相关链条，贯穿于产品整个寿命周期，，从材料采购、产品生产、销售直到售后服务，渗透于各个阶段，关注企业内部各生产部门的协调，同时也关注企业与上下游战略伙伴的关系，在提高企业竞争优势的前提下最大限度的降低成本。 本论文采用规范分析与案例研究相结合的方法，从阐述作业成本法和战略成本管理的基础理论出发，通过论述分析基于价值链的作业成本法与战略成本管理相结合的成本管理方法的研究现状、结合可行性和必要性，以此为基础介绍其具体应用。通过对H商业银行的成本管理现状进行介绍，深刻的认识到，随着竞争的日益激烈和产品差异化程度的不断加深，银行迫切需要更真实、更详尽的成本信息，商业银行的竞争，实质上就是产品成本的竞争，作业成本法与战略成本管理的结合能够帮助银行经营管理者进行准确的市场定位，包括产品研发、种类选择、产品定价、销售渠道、销售方式和销售对象等；有助于提高银行业务的效率，从而提高其核心竞争力，使银行在竞争中利于不败之地，最后以该商业银行贷款业务为案例进行分析，进一步阐述作业成本法与战略成本管理相结合的具体实施过程及在成本核算和管理方面的优势所在。
[Abstract]:With the rise of knowledge economy, economic globalization, networking and the arrival of information age, enterprises are facing more and more competitors and more difficult to meet the needs of customers. Every enterprise has felt the tragedy of a new round of competition, and has to double its own living space to adapt to the challenges of the new competitive environment. Activity-based costing and strategic cost management are both the means of cost accounting and management control. Activity-Based costing (ABC) calculates the product cost by confirming and measuring the activity and activity cost, and at the same time, it makes the cost management go deep into the activity level, analyzes the activity chain, and provides more accurate information for the strategic decision of the enterprise. It instructs enterprises to efficiently execute value-added activities, and to streamline and eliminate non-value-added activities, so as to optimize the activity chain and reduce the cost. Strategic cost management is to analyze each link of the enterprise's industry and value chain composed of competitors, suppliers and vendors, and the enterprise itself, according to the changes of the internal and external environment of the enterprise from the strategic perspective. To expand the scope of enterprise cost management, it focuses on the enterprise as a whole and related chains, running through the entire life cycle of the product, from material procurement, product production, sales to after-sales service, and permeating through all stages. It also pays attention to the relationship between the enterprise and the upstream and downstream strategic partners in order to minimize the cost under the premise of improving the competitive advantage of the enterprise. This paper adopts the method of combining normative analysis and case study, from expounding the basic theory of activity-based costing and strategic cost management. Based on the analysis of the current research situation of the cost management method based on value chain activity-based costing (ABC) and strategic cost management (SCM), this paper introduces its application on the basis of its feasibility and necessity. By introducing the current situation of cost management in H commercial banks, it is deeply realized that with the increasingly fierce competition and the deepening degree of product differentiation, banks urgently need more real and detailed cost information, and the competition of commercial banks. In essence, it is the competition of product cost. The combination of activity-based costing and strategic cost management can help bank managers to carry out accurate market positioning, including product research and development, category selection, product pricing, and sales channels. The method of sale and the object of sale will help to improve the efficiency of the banking business, thus improve its core competitiveness and make the bank in the competition favorable to an invincible position. Finally, taking the commercial bank's loan business as a case study, This paper further expounds the implementation process of the combination of activity-based costing and strategic cost management and its advantages in cost accounting and management.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3
本文编号：2197649
[Abstract]:With the rise of knowledge economy, economic globalization, networking and the arrival of information age, enterprises are facing more and more competitors and more difficult to meet the needs of customers. Every enterprise has felt the tragedy of a new round of competition, and has to double its own living space to adapt to the challenges of the new competitive environment. Activity-based costing and strategic cost management are both the means of cost accounting and management control. Activity-Based costing (ABC) calculates the product cost by confirming and measuring the activity and activity cost, and at the same time, it makes the cost management go deep into the activity level, analyzes the activity chain, and provides more accurate information for the strategic decision of the enterprise. It instructs enterprises to efficiently execute value-added activities, and to streamline and eliminate non-value-added activities, so as to optimize the activity chain and reduce the cost. Strategic cost management is to analyze each link of the enterprise's industry and value chain composed of competitors, suppliers and vendors, and the enterprise itself, according to the changes of the internal and external environment of the enterprise from the strategic perspective. To expand the scope of enterprise cost management, it focuses on the enterprise as a whole and related chains, running through the entire life cycle of the product, from material procurement, product production, sales to after-sales service, and permeating through all stages. It also pays attention to the relationship between the enterprise and the upstream and downstream strategic partners in order to minimize the cost under the premise of improving the competitive advantage of the enterprise. This paper adopts the method of combining normative analysis and case study, from expounding the basic theory of activity-based costing and strategic cost management. Based on the analysis of the current research situation of the cost management method based on value chain activity-based costing (ABC) and strategic cost management (SCM), this paper introduces its application on the basis of its feasibility and necessity. By introducing the current situation of cost management in H commercial banks, it is deeply realized that with the increasingly fierce competition and the deepening degree of product differentiation, banks urgently need more real and detailed cost information, and the competition of commercial banks. In essence, it is the competition of product cost. The combination of activity-based costing and strategic cost management can help bank managers to carry out accurate market positioning, including product research and development, category selection, product pricing, and sales channels. The method of sale and the object of sale will help to improve the efficiency of the banking business, thus improve its core competitiveness and make the bank in the competition favorable to an invincible position. Finally, taking the commercial bank's loan business as a case study, This paper further expounds the implementation process of the combination of activity-based costing and strategic cost management and its advantages in cost accounting and management.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3
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