战略成本管理在宁波松科磁材有限公司的应用研究

发布时间：2018-04-15 22:29

本文选题：战略成本管理 + 价值链　；参考：《浙江工业大学》2014年硕士论文

【摘要】：传统的成本管理通常是通过控制企业成本的技术与技巧来实现,那样只是体现在具体执行环节,战略成本管理思想是成本管理与战略管理有机结合的产物,是传统成本管理对持续变化的外部竞争环境变化所作的一种适应性变革,是当代成本管理发展的必然趋势。是战略管理顺利实施的基石,应用战略成本管理有助于我国企业从战略的角度把握企业的成本管理。本文首先对战略成本管理的产生、特点、模式等进行了阐述,接着详细的论述了战略成本管理的分析工具和管理方法。运用战略成本管理对宁波松科磁材有限公司证实来说明战略成本管理的有效性和必要性。随着国际生存环境的变化,现在对企业成本管理要求也是越来越高,钕铁硼行业越来越重视公司的成本管理。然而与此不协调的是松科公司的成本管理不论在方法和观念上都不是很成熟,与国外的成本管理水平还有一些差距,在成本管理的研究上存在一些落后性。因此,在我国中小企业陷入“做大做不强,做大做不久”的今天,研究和推行战略成本管理无疑具有重要的现实意义。
[Abstract]:The traditional cost management is usually realized through the technology and skill of controlling the cost of the enterprise, which is only reflected in the concrete execution link. The strategic cost management thought is the product of the organic combination of the cost management and the strategic management.It is an adaptive change of traditional cost management to the constantly changing external competitive environment and an inevitable trend of the development of contemporary cost management.It is the cornerstone of the successful implementation of strategic management, and the application of strategic cost management is helpful for Chinese enterprises to grasp the cost management of enterprises from a strategic point of view.In this paper, the production, characteristics and mode of strategic cost management are first expounded, and then the analysis tools and management methods of strategic cost management are discussed in detail.The effectiveness and necessity of strategic cost management are illustrated by the application of strategic cost management to Ningbo Songke Magnetic material Co., Ltd.With the change of international living environment, the requirement of enterprise cost management is becoming higher and higher. NdFeB industry pays more and more attention to the cost management of the company.However, the cost management of Songke Company is not very mature in terms of methods and concepts, and there are still some gaps with the level of cost management abroad, and there are some backwardness in the research of cost management.Therefore, it is of great practical significance to study and implement strategic cost management in the present day when small and medium-sized enterprises in our country are caught up in "bigger and stronger, bigger and bigger soon".
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.6

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