汉河电缆公司战略成本管理研究

发布时间：2018-03-02 09:16

本文关键词： 战略成本管理作业成本法业绩考核　出处：《大连海事大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的不断发展,科学技术的进步,国际化趋势的不断提速,使得企业所面临的外部环境发生了巨大的变化,带来了良好的发展机遇的同时也带来了挑战。商品的供大于求,市场开发程度的越来越高,竞争的日趋激烈,给我国的企业特别是制造企业带来了巨大的压力。而影响企业生存环境与发展和竞争力大小的最重要的问题之一就是成本问题。如何快速解决成本控制方法方面的问题,是发展现代企业所需要迫切解决的问题。在新的管理环境下,传统成本管理方法很难满足战略管理的需求,很难从生产环节中获得改善成本的机会,从而导致成本难以控制。要从根本上改进这种状态,只有从战略的角度来分析成本,这些迫使企业对成本管理的实践方法的要求也随之扩充,对成本管理所期望实现的成果做出相应的调整,因此战略成本管理得以成形。我国制造类企业的成本管理要进行改革,实施战略成本管理是其必然的选择。战略成本管理可以为企业战略决策的制定提供有价值的、准确的成本信息,运用专门的评价比较方法帮助管理者发现问题、改进战略,从而达到使企业全局性的、长远的降低成本的目的,使企业创造长久的竞争优势。本文主要分为五章来开展研究。第一章阐述了本文的研究背景及意义,并对国内外战略成本管理的研究现状进行了简述,然后说明本文的研究目标和研究方法、研究路线。第二章对战略成本管理的相关主要理论进行了概述,介绍了战略成本管理的概念、作业成本法的应用、价值链分析的方法、成本动因分析和战略定位分析及战略选择,为后面应用模式做理论铺垫。第三章简述了汉河电缆公司的基本情况,并进行了环境分析和战略选择。第四、五章是本文的重点部分,其中第四章是针对公司及其成本管理的特点,建立适合汉河电缆公司的战略成本管理模型；第五章根据公司战略成本管理的特点和要求,建立适合汉河电缆公司战略成本管理的业绩考核体系。
[Abstract]:With the continuous development of our economy, the progress of science and technology, and the increasing trend of internationalization, the external environment that enterprises are facing has undergone tremendous changes. It brings good development opportunities as well as challenges. The supply of goods exceeds demand, the degree of market development is getting higher and higher, and the competition is becoming more and more intense. It has brought great pressure to the enterprises of our country, especially the manufacturing enterprises. One of the most important problems that affect the survival environment, development and competitiveness of enterprises is the cost problem. How to solve the problem of cost control method quickly, In the new management environment, the traditional cost management method is difficult to meet the needs of strategic management, and it is difficult to obtain the opportunity to improve the cost from the production link. In order to fundamentally improve this situation, the only way to analyze costs from a strategic point of view is to force enterprises to expand their requirements for practical methods of cost management. Therefore, the strategic cost management should be formed. The cost management of manufacturing enterprises in our country should be reformed. The implementation of strategic cost management is its inevitable choice. Strategic cost management can provide valuable and accurate cost information for enterprises to make strategic decisions, and use special evaluation and comparison methods to help managers find problems and improve strategies. In order to achieve the goal of overall and long-term cost reduction, enterprises create a long-term competitive advantage. This paper is divided into five chapters to carry out the research. The first chapter describes the research background and significance of this paper, and the domestic and foreign strategic cost management research status quo, and then explains the research objectives and research methods. The second chapter summarizes the main theories of strategic cost management, introduces the concept of strategic cost management, the application of activity-based costing, the method of value chain analysis, Cost driver analysis, strategic positioning analysis and strategic choice are used to lay the theoretical foundation for the future application mode. Chapter three introduces the basic situation of Hanhe Cable Company, and carries out environmental analysis and strategic choice. 4th, Chapter five is the key part of this paper, among which Chapter 4th aims at the characteristics of the company and its cost management, establishes the strategic cost management model suitable for Hanhe Cable Company, and Chapter 5th is based on the characteristics and requirements of the company's strategic cost management. Establish a performance appraisal system suitable for strategic cost management of Hanhe Cable Company.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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