凯撒旅游战略成本管理研究

发布时间：2018-05-08 22:10

本文选题：凯撒旅游 + 战略成本管理　；参考：《东华大学》2017年硕士论文

【摘要】：随着我国市场经济的不断发展,上市公司更换主营业务已经成为比较常见的现象。主营业务的更换往往带来名称的变更。据统计,2015年有超过200家上市公司改名,约占上市公司总量的10%。经过对这些更名公司的具体分析,可将其分为两类,一类是有其名而无其实,即公司为迎合市场追逐热点进行更名,意欲抬升估值;另一类是实至名归型,公司发生重组、资产整合,主营业务发生一定质变,为使证券名称更好的与实际业务相符,从而进行更名。不管哪一类更名,都会向投资者传递公司转型、改革的预期,从而提升整体估值水平,短时间内吸引投资者的眼球,被广泛关注。目前,我国大部分公司,包括频繁更名的公司,成本管理观念落后,缺乏战略意识,公司整体成本居高不下。公司更名往往会带来生产经营特点的变化,其整体战略会发生转移或调整,原有的成本管理模式也会发生改变。而更名带来的积极影响能否持续长久,对此进行的研究具有十分重要的现实意义。通过对相关文献的梳理发现,前人主要针对单个企业或行业的战略成本管理体系进行探讨,较少关注到更名上市公司的成本管理,本文以凯撒旅游为分析对象,着眼于这类公司的战略成本管理分析。本文应用了理论研究和案例分析结合的方法。在对相关文献进行梳理和归纳之后,阐述了战略成本管理的基本理论,通过对迈克尔·波特、莱利等人理论的梳理,介绍了战略定位、价值链、成本动因分析,为战略成本管理体系的具体应用打下了理论基础。通过对比凯撒旅游更名前后的财务绩效,从财务角度分析了凯撒旅游的经营及成本管理的现状,介绍了凯撒旅游在成本管理中存在的问题。阐述凯撒旅游实施战略成本管理的必要性与可行性,并运用战略成本管理的桑克模式,从战略定位、价值链、成本动因三个角度对凯撒旅游深入分析。最后,对其构建和完善战略成本管理体系提出建议,希望能够在一定程度上帮助凯撒旅游完善成本管理体系,同时以小见大,初步得出结论,认为更名给公司带来的发展不稳定、不持续,公司应在实际经营上下功夫,引入战略成本管理模式,从战略定位、价值链、成本动因出发,形成核心竞争力,赢得长期竞争优势。本文在战略成本管理理论的框架下,聚焦我国资本市场中这一类特殊的企业,分析名称变更对企业战略成本管理体系的影响,并探究名称变更能否给企业自身发展提供源源不断的动力。
[Abstract]:With the development of market economy in our country, it has become a common phenomenon for listed companies to change their main business. The change of the main business often brings the change of name. According to statistics, more than 200 listed companies changed their names in 2015, accounting for about 10% of the total listed companies. Through the specific analysis of these renaming companies, they can be divided into two categories: one is the company has its name, but it has no truth, that is, the company intends to raise its valuation in order to cater to the hot spots pursued by the market; and the other is the company that is worthy of the real name and the company is reorganized. Assets integration, the main business has a certain qualitative change, in order to make the securities name better in line with the actual business, so as to change the name. Either type of change of name conveys to investors expectations of corporate transformation and reform, thereby raising the overall valuation level and attracting the attention of investors in a short period of time. At present, most companies in our country, including those frequently renamed, have backward concept of cost management, lack of sense of strategy, and high overall cost. Changing the name of the company often brings about the change of the characteristics of production and operation, its overall strategy will be transferred or adjusted, and the original cost management mode will also change. The research on whether the positive effect of renaming can last for a long time is of great practical significance. Through combing the related literature, the predecessors mainly focus on the strategic cost management system of a single enterprise or industry, and pay less attention to the cost management of listed companies. This paper takes Caesar tourism as the analysis object. Focus on strategic cost management analysis of such companies. This paper applies the method of combining theoretical research and case analysis. After combing and summing up the relevant literature, this paper expounds the basic theory of strategic cost management, and introduces the strategic positioning, value chain, cost driver analysis through combing Michael Porter, Riley's theory, etc. It lays a theoretical foundation for the application of strategic cost management system. By comparing the financial performance of Caesar tourism before and after the change of name, this paper analyzes the current situation of Caesar tourism management and cost management from the financial point of view, and introduces the problems existing in the cost management of Caesar tourism. This paper expounds the necessity and feasibility of implementing strategic cost management in Caesar's tourism, and analyzes Caesar's tourism from three angles of strategic orientation, value chain and cost driver by using the Sanker mode of strategic cost management. Finally, the paper puts forward some suggestions to construct and perfect the strategic cost management system, hoping to help Caesar tourism to perfect the cost management system to a certain extent, at the same time, through a small part to see the whole, and draw a preliminary conclusion. It is considered that the development of the company brought by the change of name is unstable and unsustainable, and the company should make great efforts in the actual operation and introduce the strategic cost management model to form the core competitiveness from the strategic positioning, the value chain and the cost driver. Win a long-term competitive advantage. Under the framework of strategic cost management theory, this paper focuses on this kind of special enterprises in the capital market of our country, and analyzes the influence of the change of name on the strategic cost management system of enterprises. And explore whether the change of name can provide continuous power for the development of the enterprise itself.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F592.6;F590.66

【参考文献】