Z公司战略成本管理研究

发布时间：2018-10-16 09:52

【摘要】：目前，新疆塑料建材行业乘着西部大开发之风发展迅速，需求量不断上升，拥有巨大发展潜力。Z公司是一家国有塑料建材加工制造企业，主要产品有PE燃气管道、PE给水管、玻璃钢管道、PVC给水管、PVC型材等。自成立以来，Z公司一直在不懈努力，经过10余年的发展，市场份额逐渐扩大，在激烈的市场竞争中有了一席之地。 Z公司之前的成本管理控制方法，将目光聚集在降低成本之上，取得了一定的成绩。然而，Z公司一直缺乏系统的战略思想，成本管理体系也不够完善，随着竞争加剧，原材料成本的上升，劳动力成本的上升，，企业现有的成本管理方式已经难以满足企业的需求，导致成本上升的速度高于收入增加的速度，在2013年企业出现亏损。寻求一种新的成本管理方式，改善企业现状已经迫在眉睫。本文首先介绍了国内外公司战略成本管理的研究现状以及相关理论；然后对Z公司的成本管理现状进行分析，找出问题；最后运用多种分析方法对Z公司进行全面分析，根据战略定位结合战略成本相关理论，制定Z公司的竞争战略，并以此为依据制订了相应的成本管理方案。为了保障战略成本的有效进行，在文章最后还提出来一些相应的保障措施。论文采用了理论研究与案例分析相结合等各种方法进行分析，以“战略与成本管理”相结合的思路确定了Z公司战略成本管理的方向，希望能够帮助Z公司获得成本优势，提高企业竞争能力。
[Abstract]:At present, the plastic building materials industry in Xinjiang is developing rapidly and the demand is rising constantly, and it has great potential for development. Z Company is a state-owned plastic building materials processing and manufacturing enterprise. The main products are PE gas pipeline and PE water supply pipe. FRP pipe, PVC feed pipe, PVC profile, etc. Since its establishment, Z Company has been making unremitting efforts. After more than 10 years of development, the market share has gradually expanded and gained a place in the fierce market competition. Will focus on reducing costs above, has made certain achievements. However, company Z has been lack of systematic strategic thinking, and the cost management system is not perfect. With the intensification of competition, the increase of raw material cost and the increase of labor cost, the existing cost management methods have been difficult to meet the needs of enterprises. Costs are rising faster than revenues, with companies losing money in 2013. It is urgent to seek a new way of cost management and improve the present situation of enterprises. This paper first introduces the research status and related theories of strategic cost management in domestic and foreign companies; then analyzes the current situation of cost management in Z Company to find out the problems; finally uses a variety of analytical methods to conduct a comprehensive analysis of Z Company. According to the strategic positioning and the theory of strategic cost, the competitive strategy of company Z is formulated, and the corresponding cost management scheme is worked out on the basis of it. In order to ensure the effective carrying out of strategic cost, some corresponding safeguard measures are put forward at the end of the article. This paper adopts various methods, such as theoretical research and case analysis, to analyze the direction of strategic cost management in Z Company by combining strategy and cost management, hoping to help Z Company to obtain cost advantage. Improve the competitiveness of enterprises.
【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】：F426.72;F406.72

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