TD制药公司战略成本管理研究

发布时间：2018-01-18 04:36

本文关键词：TD制药公司战略成本管理研究　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：2008年全球金融危机使得中国经济社会发展受到严重挑战和重大考验,我国企业同时面临生产要素价格上升,市场需求结构变化和节能减排等政策性导向所形成的结构性调整压力。目前正值中国生物制药行业大变革、大发展的时代,在新经济形势下认识局势掌控方向,提高经济效益,提高抗风险能力。所以这就更需要企业努力在行业竞争中占据有利地位,并在战略方面跟上时代发展的脚步。战略成本管理不是我们想象中的将战略管理和成本控制的特点简单的整合起来,而是一种全新的突破,它是将战略思想落实到实处,并可以用数据进行量化,从而对具体化的战略思想进行考核;而且它也不像传统成本管理那样只追求利润,它将战略思想考核作为目的和把战术性决策作为重点。它需要企业从战略的角度出发,发现其成本的问题,并处理和解决问题。战略成本管理的自身优势是显而易见的,但是由于它是一套全新的管理理念,所以其实践性还是需要检验的。TD制药公司是一家致力于肝素及其相关产品的研发与生产的高新技术企业,论文在对战略成本管理的国内外研究现状进行梳理的基础上,诠释了其含义、特点、基本思想和分析方法。并进一步根据TD制药公司目前的成本管理现状,指出其存在的问题,以及开展成本管理的必要性。在此基础上,设计出TD制药公司战略成本管理过程,提出了TD制药公司实行战略成本管理的实施方案,并针对性的指出实施的保障措施,以实现降低企业成本、提高企业长期竞争优势的目的。
[Abstract]:In 2008, the global financial crisis made China's economic and social development subject to serious challenges and major tests, Chinese enterprises at the same time faced with the rise in factor prices of production. The structural adjustment pressure caused by the change of market demand structure and the policy orientation of energy saving and emission reduction is now in the era of great transformation and development of the Chinese biopharmaceutical industry and understanding the direction of controlling the situation under the new economic situation. Improve economic benefits, improve the ability to resist risks. Therefore, it is necessary for enterprises to strive to occupy a favorable position in the industry competition. Strategic cost management is not a simple integration of the characteristics of strategic management and cost control, but a new breakthrough. It is to put the strategic thought into practice, and can be quantified with data, so as to assess the concrete strategic thought; And it is not like the traditional cost management only pursue profit, it takes the strategic thought examination as the goal and the tactical decision as the focus. It needs the enterprise to discover the problem of its cost from the strategic point of view. The advantages of strategic cost management are obvious, but because it is a new management concept. So its practicability still needs to be tested. TD Pharmaceutical Company is a high-tech enterprise committed to the research and production of heparin and its related products. On the basis of combing the research status of strategic cost management at home and abroad, the paper explains its meaning, characteristics, basic ideas and analysis methods, and further according to the current cost management situation of TD pharmaceutical company. On the basis of this, the strategic cost management process of TD pharmaceutical company is designed, and the implementation scheme of strategic cost management in TD pharmaceutical company is put forward. And pointed out the implementation of the safeguard measures to achieve the purpose of reducing enterprise costs and improving the long-term competitive advantage of enterprises.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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