基于战略成本管理理论的MS公司成本管理问题研究

发布时间：2018-06-07 09:17

本文选题：战略成本管理 + 价值链　；参考：《华南理工大学》2013年硕士论文

【摘要】：战略成本管理是将战略管理与成本管理相互结合的产物，有其一套完整的理论框架和分析方法。金融危机后，各类成本的持续上升，对属于传统制造业的晴雨伞制造行业造成了很大冲击，将战略成本管理理论的对行业内唯一一家上市公司MS公司进行成本管理问题研究，分析出MS公司成本管理上存在的主要问题，并提出建议，对MS的长期发展是非常有必要的。本文是一篇诊断报告型论文，在具体论述上主要分三个部分进行：第一部分：绪论。本文对本课题的研究背景及意义进行阐述，点明本文选题的意义所在，结合目前国内外文献中关于战略成本管理理论的主流观点和MS公司的具体情况，对战略成本管理理论框架的分析思路进行了阐述，梳理出该理论分析方法的应用步骤。并说明本论文的主要研究内容及方法。第二部分：MS公司战略成本管理的现状分析。按上述梳理出的战略成本管理理论分析方法的应用步骤，从公司战略定位、价值链以及战略成本动因三个角度对MS公司的成本问题进行分析诊断，实现战略成本管理从理论到实践的进一步深化。第三部分：通过系统分析，得出MS公司在战略成本管理上存在的一些问题。有产品定位趋同、企业战略匹配不到位、成本管理范围过窄、增值与非增值作业流程有待优化、供应商关系管理不足、营销能力不足、员工工作经验不足、员工责任感不强等问题。第四部分：针对第三部分的主要问题，提出自己的一些看法及建议，有注重产品差异化、优化企业战略匹配、扩宽成本管理的范围、优化增值与非增值作业流程、加强供应商关系管理、积极改变销售管理模式、完善激励与约束机制，以供企业能更好的完善成本管理系统。通过本文研究，主要站在战略角度探讨了MS公司出现的问题并提出了相应的建议，以帮助公司管理层应对现阶段的成本管理问题，为MS公司可持续竞争力的获得提供参考，具有现实意义及针对性；另一方面，也为国内其他企业，尤其是传统制造业的成本管理实践提供借鉴，具有参考价值。
[Abstract]:Strategic cost management is a combination of strategic management and cost management, which has a complete theoretical framework and analytical methods. After the financial crisis, various kinds of costs continue to rise, which has a great impact on the umbrella manufacturing industry, which belongs to the traditional manufacturing industry. The strategic cost management theory is used to study the cost management of MS Company, the only listed company in the industry. This paper analyzes the main problems existing in the cost management of MS Company, and puts forward some suggestions, which is very necessary for the long-term development of MS. This paper is a diagnostic report paper, which is mainly divided into three parts: Part one: introduction. This paper expounds the research background and significance of this topic, points out the significance of this topic, combines the mainstream view of strategic cost management theory in domestic and foreign literature and the specific situation of MS Company. The theoretical framework of strategic cost management is discussed, and the application steps of the theoretical analysis method are sorted out. The main research contents and methods of this paper are also explained. The second part is the analysis of the current situation of strategic cost management. According to the applied steps of the strategic cost management theory analysis method, this paper analyzes and diagnoses the cost problems of MS Company from the three angles of strategic positioning, value chain and strategic cost driver. Realize the further deepening of strategic cost management from theory to practice. The third part: through the systematic analysis, obtains the MS company in the strategic cost management existence some questions. There are product orientation convergence, enterprise strategy matching is not in place, the scope of cost management is too narrow, the value-added and non-value-added operation processes need to be optimized, the supplier relationship management is insufficient, the marketing ability is insufficient, the staff work experience is not enough, Employee responsibility is not strong and so on. The fourth part: aiming at the main problems of the third part, some opinions and suggestions are put forward, such as paying attention to product differentiation, optimizing enterprise strategy matching, broadening the scope of cost management, optimizing value-added and non-value-added operation flow. Strengthen supplier relationship management, actively change the sales management model, improve the incentive and constraint mechanism, so that enterprises can better improve the cost management system. Through the research of this paper, this paper mainly discusses the problems of MS Company from a strategic point of view and puts forward some corresponding suggestions, in order to help the management of the company to cope with the current cost management problems, and to provide a reference for the sustainable competitiveness of MS Company. It has practical significance and pertinence; on the other hand, it also provides reference for other domestic enterprises, especially traditional manufacturing industry.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F424

【参考文献】