战略成本管理在A棉纺企业的应用

发布时间：2018-04-19 11:46

本文选题：战略管理 + 棉纺企业　；参考：《新疆财经大学》2014年硕士论文

【摘要】：在信息技术不断发展壮大的背景之下，信息技术已经应用于各种各样的行业和企业内，随着经济全球化时代的到来，，行业与行业之间，企业与企业之间存在的竞争也越来越大。战略管理在企业的运用对传统的管理会计理论和传统管理会计的应用方法提出了更大的挑战。从产生传统管理会计以来，传统的管理会计就一直在为企业的内部管理进行服务，传统的管理会计更注重将管理的目标定位于企业内部的管理，它更倾向于从企业的账簿中通过分析财务的数据来发现问题。在竞争越来越激烈的当今社会，企业管理者在任何的情况下都能遇到战略管理的问题，对于企业的竞争能力的衡量已经从非常单一的财务指标转为非财务指标，与此同时，企业的管理者也更加的看重企业内部环境与企业外部环境的发展变化，因此，战略管理会计也就随之产生了。在企业管理中战略管理会计顺应企业的战略管理需要而产生，为企业的战略选择而服务。战略管理会计为企业提供了非财务信息以及业绩报告等，并且完善了企业的业绩评价标准。本文首先介绍了战略成本管理的涵义并提出将战略成本管理的理论应用于A棉纺企业公司。文中介绍了A棉纺企业进行战略成本管理的必要性和可行性，应用战略成本管理的分析工具，即战略环境分析、价值链分析和战略成本动因分析，对A棉纺企业进行了系统的分析，根据战略环境分析结果对企业的战略选择提出了建议；根据企业的价值链分析、战略成本动因分析以及企业的实际能力，分别对企业的内外部价值链优化和控制成本动因提出了相适应的实施建议。对内完善成本制度，加强采购管理，加强存储管理，加强人才引进等等。对外积极拓展融资渠道，大力发展战略联盟等方面提出了自己的见解。全文通过案例研究，希望能够展现新疆棉纺企业中一个中小型企业的经营状况，为帮助新疆中小纺织企业寻找适合自身发展的成本管理道路，提供一点参考。
[Abstract]:With the development of information technology, information technology has been applied to all kinds of industries and enterprises. With the arrival of economic globalization, the competition between industries and enterprises is also increasing.The application of strategic management in enterprises poses a greater challenge to the traditional management accounting theory and the traditional management accounting application methods.Since the emergence of traditional management accounting, traditional management accounting has been serving the internal management of enterprises.It is more likely to identify problems by analyzing financial data from the company's books.In today's increasingly competitive society, corporate managers can encounter strategic management problems under any circumstances. The measurement of the competitiveness of enterprises has changed from a very single financial index to a non-financial index, at the same time,The managers of enterprises pay more attention to the development and change of the internal environment and the external environment of the enterprise, therefore, the strategic management accounting has come into being.In enterprise management, strategic management accounting meets the needs of strategic management and serves the strategic choice of enterprises.Strategic management accounting provides non-financial information and performance report for enterprises, and improves the performance evaluation standards of enterprises.This paper first introduces the meaning of strategic cost management and proposes to apply the theory of strategic cost management to A cotton spinning company.This paper introduces the necessity and feasibility of strategic cost management in A cotton spinning enterprise, and applies the analysis tools of strategic cost management, namely strategic environment analysis, value chain analysis and strategic cost driver analysis.This paper makes a systematic analysis of A cotton spinning enterprise, and puts forward some suggestions on the strategic choice of the enterprise according to the results of the strategic environment analysis, according to the value chain analysis, the strategic cost driver analysis and the actual capability of the enterprise.Some suggestions are put forward to optimize the internal and external value chain and control the cost drivers.Improve internal cost system, strengthen procurement management, strengthen storage management, strengthen talent introduction and so on.Foreign actively expand financing channels, vigorously develop strategic alliances and other aspects of their own views.Through the case study, this paper hopes to show the operating situation of a small and medium-sized enterprise in Xinjiang cotton spinning enterprise, and to provide some reference for the small and medium-sized textile enterprises in Xinjiang to find the way of cost management suitable for their own development.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.81;F406.72

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