A公司基于战略的成本管理

发布时间：2018-01-21 12:36

本文关键词： 战略成本管理价值链成本企划　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体制的运行,21世纪的我国企业正处在一个以顾客需求为导向的动态商业竞争环境。如何有效配置企业资源,保持长久的竞争优势是现代企业普遍面临的问题。五力分析模型与价值链分析相结合而搭建的战略理论框架解释了企业在面临竞争时怎样创造卓越的业绩。企业要实现使命,应秉承自身独特的价值观打造其特定的价值链,在此基础上做取舍抉择,制定战略规划。在战略制定、执行和控制过程中,企业要力图协调好价值链内在各环节之间的关系,并在充满不确定性的环境中保持战略的持续性。正确的竞争思维使企业能够发现、创造并保有长久的竞争优势。企业只有在对宏观环境、产业结构以及企业自身拥有的资源进行分析和判断后,才能找准企业的战略定位。基于战略视角的成本管理就是从开发细分利基市场开始,定位企业是采取低成本战略、差异化战略还是集中战略,或者三种战略的结合。接着企业开始做战略品牌建设或是延伸,实施战略品牌投资。在产品研发上,有效实施产品成本企划,拓展产品组合的深度和广度。在通路建设上,打造结构合理的销售通路和渠道使产品更快的投放市场,减少渠道利益分成,提升渠道的运营效益。基于战略的成本管理就是计划、控制、分析企业价值链上的创造价值点,在各个价值创造点上精简成本,提高资源使用效益,使企业持有长久的竞争优势。本文主要从三个层面,就我国企业如何从战略角度应用成本管理理论和方法创造长久竞争优势进行了探讨。首先,从宏观层面应用PEST分析法分析政治、文化、经济和技术环境对企业的战略定位、成本管理的影响；其次,从微观的产业结构环境分析企业所在产业结构的盈利状况,阐述企业与五种力量的博弈状况；第三,以A公司为例分析该企业以战略和成本管理的理论为基础,秉承企业使命和核心价值观,制定企业战略,计划、组织、控制企业成本,从企业战略定位、价值链分析、成本企划和年度预算管理逐层次的成本管理,以实现高于行业平均水平的毛利率。
[Abstract]:With the operation of the market economy system in our country, the enterprises of our country are in a dynamic business competition environment oriented by customer demand in the 21st century. How to allocate the enterprise resources effectively. It is a common problem for modern enterprises to maintain long-term competitive advantage. The strategic theoretical framework based on the combination of five-force analysis model and value chain analysis explains how enterprises create outstanding performance in the face of competition. To fulfill the mission. We should build its specific value chain by adhering to its own unique values, on the basis of which we should make choices and make strategic plans. In the process of strategy formulation, implementation and control. Enterprises should try to coordinate the relationship between each link in the value chain and maintain the sustainability of strategy in the uncertain environment. The correct competitive thinking enables the enterprise to find out. Only after analyzing and judging the macro environment, the industrial structure and the resources owned by the enterprise itself. The cost management based on the strategic perspective is to start from the development of niche market, positioning enterprises to adopt low cost strategy, differentiation strategy or concentration strategy. Or the combination of three strategies. Then the enterprise began to do strategic brand construction or extension, the implementation of strategic brand investment. In product development, effective implementation of product cost planning. Expand the depth and breadth of the product mix. In the road construction, create a reasonable structure of sales channels and channels to make products put into the market faster, reducing the distribution of channel benefits. The strategic cost management is to plan, control, analyze the value points in the value chain, streamline the cost and improve the efficiency of the use of resources. This paper mainly discusses how to apply cost management theory and method to create long-term competitive advantage from three aspects. First of all. Apply PEST analysis method to analyze the influence of political, cultural, economic and technological environment on the strategic positioning and cost management of enterprises from the macro level. Secondly, the paper analyzes the profit situation of the industrial structure of the enterprise from the micro industrial structure environment, and expounds the game situation between the enterprise and the five kinds of forces. Third, take A company as an example to analyze the enterprise based on the theory of strategy and cost management, uphold the mission and core values of the enterprise, formulate the enterprise strategy, plan, organize, control the enterprise cost, from the strategic positioning of the enterprise. Value chain analysis, cost planning and annual budget management in order to achieve higher than the industry average level of gross profit.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.82

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