中小制造企业战略成本管理探究

发布时间：2018-03-15 21:00

本文选题：中小制造企业　切入点：传统成本管理　出处：《昆明理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的发展,我国中小制造企业之间的竞争越来越激烈,因此,如何进行成本管理来有效的降低企业成本,进行合理的成本控制,成为企业生存发展的关键。传统成本管理虽然在推动成本管理理论的发展方面起到了积极作用,但是传统的成本管理只是片面的追求生产成本的降低,不利于企业保持长久的竞争优势；加之其管理理念落后、成本信息不切合实际,使得传统成本管理不能适应当地经济体制的改革。相比之下,战略成本管理全面性、长期性、开放性、竞争性等特点,更能适应企业战略管理的需要。因此,我国中小制造企业要想继续保持中国制造的领先优势,走出危机并成功转型,必须要坚定不移的实施战略成本管理,以此来提高中小制造企业的综合竞争力。本文首先对国内外的研究进行了分析,接着对传统成本管理和战略成本管理的理论概念进行了对比。然后,对中小制造企业的发展状况给出了描述,阐述了其成本管理中存在的问题,分析了问题的成因和推行战略成本管理的必要性。通过分析国内外战略成本管理成功的案例提出对中小型制造企业带来的借鉴之处。接着分析论述了SDDQ公司采用战略成本管理取得成功的案例,最后提出了在我国中小企业实行战略成本管理的建议。
[Abstract]:With the development of market economy, the competition between small and medium-sized manufacturing enterprises in our country is becoming more and more fierce. Therefore, how to carry out cost management to effectively reduce the cost of enterprises and carry out reasonable cost control, Traditional cost management has played a positive role in promoting the development of cost management theory, but the traditional cost management is only one-sided pursuit of production cost reduction. The traditional cost management can not adapt to the reform of the local economic system. In contrast, the strategic cost management is comprehensive and long-term. The characteristics of openness and competition can better meet the needs of strategic management of enterprises. Therefore, if small and medium-sized manufacturing enterprises in China want to continue to maintain the leading advantages of Chinese manufacturing, they can walk out of the crisis and successfully transform. We must unswervingly implement strategic cost management in order to improve the comprehensive competitiveness of small and medium-sized manufacturing enterprises. This paper first analyzes the research at home and abroad, then compares the theoretical concepts of traditional cost management and strategic cost management. Then, the development of small and medium-sized manufacturing enterprises is described. The problems existing in its cost management are expounded. This paper analyzes the causes of the problems and the necessity of implementing strategic cost management. By analyzing the successful cases of strategic cost management at home and abroad, the paper puts forward some references for the small and medium-sized manufacturing enterprises, and then analyzes and discusses the adoption of SDDQ company. Examples of successful strategic cost management, Finally, the paper puts forward the suggestion of implementing strategic cost management in small and medium enterprises in our country.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F425;F276.3

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