迪文包装公司战略成本管理改进研究
发布时间：2018-10-14 17:26
【摘要】：“战略成本管理是企业经营战略的一个核心组成部分,仅仅就成本论成本,将削减成本作为成本管理的目标是很难有显著成效的,而把工作流程中的某个活动彻底删减才是真正有效的方法,前新希望集团首席财务官唐勇认为,成本管控的核心就是要与公司战略制定有机结合,单纯追求节约成本,控制开支规模的传统成本管控思维使得企业很难再立足于日益激烈的市场竞争。战略成本管理从来都是与企业生存发展息息相关的关键性问题,用战略眼光审视企业内外部一切的资源信息,选择蓝海行业下的细分市场,关注企业自身及竞争对手的各项数据来发展企业,通过战略成本管理体系可以帮助企业实现既定的战略目标,实施战略成本管理,提升行业竞争力,获得持久竞争优势,从而实现企业经营业绩质的飞跃。随着政治,经济、军事、外交、科学技术等战略环境日新月异地变化,现代企业战略成本管理也必然会随着企业内外部战略环境的变化而采用不同的成本管控手段和方法。迪文包装(南京)公司(以下简称“迪文包装公司”)历来重视企业成本管理,特别是财务成本管理,迪文包装公司在2012年开始实施的战略成本管理已初具成效,但随着战略环境的不断变化,之前的战略成本管理面临新的问题。作为迪文包装公司的一名资深财务管理工作者,结合三年的MBA学习体会,分析和评价进而对迪文包装公司战略成本管理方面存在问题提出对策是责无旁贷的。在此背景下,运用现代企业战略成本管理理论分析和解决在新形势下迪文包装公司实际的战略成本管理问题将具有非常重要的现实意义。本文在现代企业战略成本管理理论和国内外相关文献研究的基础上,创新性地提出了现代企业战略成本管理的方法体系,运用现代企业战略成本管理的理论结合迪文包装公司运用战略成本管理的现状进行系统全面论述,重点分析其存在的问题,并运用SWOT分析法、价值链和战略成本动因分析法进行分析,进一步提出了具有针对性、建设性的对策建议:将隐性成本引入考核指标体系、强化下游价值链分析、优化供应链管理系统、改进生产过程中的价值链作业。本文共分为五章。第一章绪论中论述了本文研究的背景和意义、研究的主要内容和方法,第二章中对现代企业战略成本管理基本概念和发展动态进行了简要的阐述,并对先进经验进行了总结,第三章中深入详细地论述了迪文包装公司战略成本管理的现状,存在的问题及其成因,并用战略成本分析体系中的三大工具进行分析。第四章中针对迪文包装公司战略成本管理的具体问题提出改进对策,第五章是全文的结论部分,对改进对策实施的预期效果进行评价,并提出合理的保障措施。
[Abstract]:"Strategic cost management is a core component of enterprise management strategy. It is difficult to make cost reduction as the goal of cost management only on the basis of cost theory," he said. And it is really effective to cut down a certain activity in the workflow completely. Tang Yong, the former chief financial officer of the New Hope Group, believes that the core of cost control is to combine organically with the company's strategy and simply pursue cost saving. The traditional cost control thinking of controlling the scale of expenditure makes it difficult for enterprises to base themselves on the increasingly fierce market competition. Strategic cost management has always been a key issue closely related to the survival and development of enterprises. Focusing on the data of enterprises and competitors to develop enterprises, through the strategic cost management system can help enterprises to achieve the established strategic objectives, implement strategic cost management, enhance the competitiveness of the industry, and obtain a lasting competitive advantage. So as to achieve a qualitative leap in business performance. With the change of the strategic environment such as politics, economy, military affairs, diplomacy, science and technology with each passing day, modern enterprise strategic cost management will inevitably adopt different means and methods of cost control with the change of internal and external strategic environment. Diwen Packaging (Nanjing) Company (hereinafter referred to as "Diwen Packaging Company") has always attached importance to enterprise cost management, especially financial cost management. However, with the constant change of strategic environment, the former strategic cost management is faced with new problems. As a senior financial management worker of Diwen Packaging Company, it is duty-bound to analyze and evaluate the problems existing in the strategic cost management of Diwen Packaging Company by combining with the three years' MBA study experience. Under this background, it is of great practical significance to analyze and solve the practical strategic cost management problems of Diwen Packaging Company under the new situation by using the modern enterprise strategic cost management theory. On the basis of the theory of strategic cost management of modern enterprises and the research of relevant literature at home and abroad, this paper puts forward the method system of strategic cost management of modern enterprises innovatively. Using the theory of strategic cost management in modern enterprises and the present situation of strategic cost management in Devon Packaging Company, the paper analyzes the existing problems, and applies SWOT analysis method. The value chain and strategic cost driver analysis are analyzed, and some suggestions are put forward: introducing the hidden cost into the evaluation index system, strengthening the downstream value chain analysis, and optimizing the supply chain management system. Improve value chain operation in production process. This paper is divided into five chapters. The first chapter introduces the background and significance of this study, the main contents and methods of the study, the second chapter briefly describes the basic concepts and development trends of modern enterprise strategic cost management, and summarizes the advanced experience. In the third chapter, the present situation, the existing problems and the causes of strategic cost management of Diwen Packaging Company are discussed in detail, and analyzed with the three tools in the system of strategic cost analysis. In the fourth chapter, the author puts forward the countermeasures to improve the strategic cost management of Diwen Packaging Company. The fifth chapter is the conclusion of the full text, which evaluates the expected effect of the implementation of the improved countermeasures and puts forward reasonable safeguard measures.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7
本文编号：2271119
[Abstract]:"Strategic cost management is a core component of enterprise management strategy. It is difficult to make cost reduction as the goal of cost management only on the basis of cost theory," he said. And it is really effective to cut down a certain activity in the workflow completely. Tang Yong, the former chief financial officer of the New Hope Group, believes that the core of cost control is to combine organically with the company's strategy and simply pursue cost saving. The traditional cost control thinking of controlling the scale of expenditure makes it difficult for enterprises to base themselves on the increasingly fierce market competition. Strategic cost management has always been a key issue closely related to the survival and development of enterprises. Focusing on the data of enterprises and competitors to develop enterprises, through the strategic cost management system can help enterprises to achieve the established strategic objectives, implement strategic cost management, enhance the competitiveness of the industry, and obtain a lasting competitive advantage. So as to achieve a qualitative leap in business performance. With the change of the strategic environment such as politics, economy, military affairs, diplomacy, science and technology with each passing day, modern enterprise strategic cost management will inevitably adopt different means and methods of cost control with the change of internal and external strategic environment. Diwen Packaging (Nanjing) Company (hereinafter referred to as "Diwen Packaging Company") has always attached importance to enterprise cost management, especially financial cost management. However, with the constant change of strategic environment, the former strategic cost management is faced with new problems. As a senior financial management worker of Diwen Packaging Company, it is duty-bound to analyze and evaluate the problems existing in the strategic cost management of Diwen Packaging Company by combining with the three years' MBA study experience. Under this background, it is of great practical significance to analyze and solve the practical strategic cost management problems of Diwen Packaging Company under the new situation by using the modern enterprise strategic cost management theory. On the basis of the theory of strategic cost management of modern enterprises and the research of relevant literature at home and abroad, this paper puts forward the method system of strategic cost management of modern enterprises innovatively. Using the theory of strategic cost management in modern enterprises and the present situation of strategic cost management in Devon Packaging Company, the paper analyzes the existing problems, and applies SWOT analysis method. The value chain and strategic cost driver analysis are analyzed, and some suggestions are put forward: introducing the hidden cost into the evaluation index system, strengthening the downstream value chain analysis, and optimizing the supply chain management system. Improve value chain operation in production process. This paper is divided into five chapters. The first chapter introduces the background and significance of this study, the main contents and methods of the study, the second chapter briefly describes the basic concepts and development trends of modern enterprise strategic cost management, and summarizes the advanced experience. In the third chapter, the present situation, the existing problems and the causes of strategic cost management of Diwen Packaging Company are discussed in detail, and analyzed with the three tools in the system of strategic cost analysis. In the fourth chapter, the author puts forward the countermeasures to improve the strategic cost management of Diwen Packaging Company. The fifth chapter is the conclusion of the full text, which evaluates the expected effect of the implementation of the improved countermeasures and puts forward reasonable safeguard measures.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.8;F406.7
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