基于战略成本管理的装饰企业成本管理研究

发布时间：2018-01-08 12:22

本文关键词：基于战略成本管理的装饰企业成本管理研究　出处：《湖南工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：装饰行业作为新兴朝阳产业，经过近十年的发展，已经成为我国经济消费热点和新的增长点。随着装饰企业间竞争的白炽化，各企业不得不纷纷寻求有效的方法和途径，提升自身核心竞争力。与此同时，随着大量外资企业涌入我国装饰市场，加之由家居供应商的前向整合和房地产开发的后向整合所带来的市场竞争的进一步加剧，越来越多的装饰公司意识到，要想在机遇与挑战并存的市场竞争中增加企业经济效益，，提高核心竞争力，就必须加强企业的成本管理。然而，目前我国大多数装饰企业所采用的成本管理模式已无法适应日益变化的环境。因此，转换成本管理观念，优化成本管理方法，探索新的成本管理模式，以适应现代经济的发展势在必行。本文运用理论研究与企业实际相结合的方法，对装饰企业的战略成本管理进行了研究。首先对战略成本管理的理论框架进行了研究，通过分析装饰资源在战略成本管理的应用，根据当前我国大多数装饰企业在成本管理的现在和存在的问题进行全面总结；然后详细剖析了装饰企业的战略定位分析、从装饰行业的外部及内部价值链分析及装饰企业的成本动因分析来了解装饰企业在战略成本管理的应用，并通过实例分析装饰公司在战略成本管理上的应用可行性和效果评估，且提出了电商集成家装模式的创新模式，最后强调了深化装饰企业战略成本管理所需做到的相关措施。
[Abstract]:Decoration industry as a new sunrise industry, after nearly ten years of development, has become a hot point of economic consumption and a new growth point in China. With the incandescence of competition among decoration enterprises. Enterprises have to find effective ways and means to improve their core competitiveness. At the same time, with a large number of foreign enterprises pouring into our decorative market. In addition, the forward integration of home suppliers and the backward integration of real estate development further intensified the market competition, more and more decoration companies are aware. In order to increase the economic benefits of enterprises and improve the core competitiveness in the market competition, we must strengthen the cost management. At present, the cost management mode adopted by most decoration enterprises in our country has been unable to adapt to the changing environment. Therefore, we should change the concept of cost management, optimize the cost management method and explore new cost management model. It is imperative to adapt to the development of modern economy. This paper studies the strategic cost management of decoration enterprises by combining theoretical research with enterprise practice. Firstly, the theoretical framework of strategic cost management is studied. By analyzing the application of decoration resources in strategic cost management, this paper summarizes the current and existing problems of most decoration enterprises in our country. Then it analyzes the strategic positioning of decoration enterprises in detail, analyzes the external and internal value chain of decoration industry and the cost driver analysis of decoration enterprises to understand the application of decoration enterprises in strategic cost management. And through the example analysis decoration company in the strategic cost management application feasibility and the effect appraisal, and proposed the electronic commerce integration home decoration pattern innovation pattern. Finally, it emphasizes the relevant measures to deepen the strategic cost management of decoration enterprises.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.92

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