基于桑克模式视角某外资IT企业战略成本管理研究

发布时间：2018-01-15 03:33

本文关键词：基于桑克模式视角某外资IT企业战略成本管理研究　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：信息技术企业如何引入战略成本管理理论进而实施战略成本管理是企业解决当前成本管理方式落后,无法满足现代企业成本管理需求问题关注的一个焦点。本文从分析战略成本管理模式入手,进而研究信息技术企业成本管理的特点,分析信息技术企业如何选择战略成本管理模式。然后对国外某信息技术企业实施战略成本管理的案例进行研究,发现其实施过程中存在的问题并给出相应的解决方案。研究中综合运用文献研究法、实地调研法以及案例分析,并以战略成本管理理论、竞争战略理论、价值链理论等为指导展开研究。全文共分为五个部分：第一部分为引言部分。主要介绍了研究问题的背景、目标、意义、创新性和不足之处,并对论文的相关研究方法和研究思路进行了简单的介绍。第二部分为理论基础与文献综述部分。主要介绍了论文中运用到的竞争战略理论、价值链理论、战略成本管理理论等理论知识和SWOT分析工具,并对当前国内外战略成本管理理论研究现状进行了评述。第三部分为战略成本管理模式分析评价部分。主要介绍了克兰菲尔德模式、罗宾库珀模式和桑克模式这三种典型的战略成本管理模式,分析其各自的优缺点,然后结合信息技术企业的成本管理的特点,分析得出信息技术企业在实施战略成本管理时适合采用桑克模式的结论。第四部分为案例分析部分。通过对T公司的战略成本管理案例进行研究,综合运用竞争战略理论、价值链理论和战略成本管理理论,采用SWOT分析工具进行分析,使用价值链分析方法对企业的外部价值链和内部价值链进行分析,使用成本动因分析方法对企业改进成本管理的驱动因素进行分析。通过分析,发现企业在战略成本管理理论实践过程中存在的问题,提出相应的改进建议和意见。第五部分为总结部分。总结三点结论：企业决定实施战略成本管理时,一定要全面考虑,建立体系健全完善战略成本管理系统。企业自身基础设施建设程度影响企业实施战略成本管理效果。信息技术企业的特性决定了其在实施战略成本管理时比较适宜偏重于战略性的战略成本管理模式。
[Abstract]:The information technology enterprises to introduce strategic cost management theory and implementation of strategic cost management is the enterprise to solve the current cost management way backward, unable to meet the demand of a focus of the modern enterprise cost management problems. Based on the analysis of the strategic cost management mode, and the study on the cost management features of information technology enterprises, analysis of how to choose the mode of strategic cost management the information technology enterprise. And then study the foreign information technology enterprise implements the strategic cost management of the case, find the problems existing in the implementing process and the corresponding solutions. The integrated use of literature study, field research method and case analysis, and the strategic cost management theory, competitive strategy theory, the theory of value chain such a study guide.
The full text is divided into five parts:
The first part is the introduction. It mainly introduces the background, objectives, significance, innovation and shortcomings of the research, and briefly introduces the related research methods and research ideas.
The second part is the theoretical basis and literature review. It mainly introduces the application of the theory of competitive strategy, value chain theory, strategic cost management theory and SWOT analysis tool, and the current domestic and international strategic cost management theory and research status of the review.
The third part is the strategic cost management mode analysis and evaluation part. Mainly introduces the Cranfield model, Robin Cooper model and the model of shank of the three typical mode of strategic cost management, analyzes their advantages and disadvantages, and then combined with the characteristics of cost management of enterprise information technology, analysis of information technology for the enterprise shank model conclusion in the implementation of strategic cost management.
The fourth part is case analysis. Through case studies of strategic cost management of T company, using the theory of competitive strategy, value chain theory and the theory of strategic cost management, using SWOT analysis tools to analyze, using the value chain analysis method to analyze the external price of the enterprise value chain and internal value chain analysis, the use of the driving factors of cost management to improve enterprise cost management. Through the analysis, found in the practice of strategic cost management theory in the process of enterprises, put forward suggestions and opinions.
The fifth part is the summary. Summarize three conclusions: the enterprise decided to implement the strategic cost management, must be fully taken into account, establish the system of perfecting the strategic cost management system. The implementation of the strategic cost management effect of enterprises infrastructure construction enterprises. The influence degree of characteristics of information technology enterprise decision in the implementation of strategic cost management is more appropriate on in the mode of strategic cost management strategic.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.43;F275.3;F224

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