本文關(guān)鍵詞：A公司戰(zhàn)略成本管理案例研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 戰(zhàn)略成本管理 戰(zhàn)略定位分析 價(jià)值鏈分析 成本動(dòng)因分析

【摘要】：控制成本作為影響企業(yè)利潤的重要一環(huán),已被越來越多的管理者意識(shí)到,對(duì)于大多數(shù)企業(yè)來說,利潤空間被逐漸擠壓的情況是無法避免的,在這種情況下,既想保持企業(yè)的發(fā)展和擴(kuò)張,又想追逐一定的利潤,就必須從實(shí)現(xiàn)低成本入手,成本是否能得到良好的控制已成為決定企業(yè)存亡的根本。我國大多數(shù)企業(yè)采取的成本戰(zhàn)略仍是傳統(tǒng)成本管理方法,傳統(tǒng)成本管理中只局限于在企業(yè)內(nèi)部范圍內(nèi)改善成本,且大多集中于事后控制,如今已不能為企業(yè)創(chuàng)造利潤提供更多的空間。加上企業(yè)間競爭產(chǎn)品的功能、特質(zhì)日益趨同,繼續(xù)局限于企業(yè)內(nèi)部降低成本,無疑會(huì)忽略許多外部環(huán)境帶來的機(jī)遇。因此,將目光關(guān)注于企業(yè)整體、從戰(zhàn)略的高度對(duì)企業(yè)的成本管理問題重新審視不失為一種良好的思路,戰(zhàn)略成本管理能夠把企業(yè)各項(xiàng)業(yè)務(wù)的成本與價(jià)值鏈聯(lián)系起來,結(jié)合企業(yè)內(nèi)外部環(huán)境入手來探求成本降低的途徑。由于我國受研發(fā)水平、創(chuàng)新能力和關(guān)鍵零部件生產(chǎn)技術(shù)的局限,使得我國客車制造業(yè)的生產(chǎn)模式表現(xiàn)出與別國不同的行業(yè)特點(diǎn):與其說客車制造業(yè)是生產(chǎn)制造業(yè)不如說是組裝行業(yè)。在國家對(duì)經(jīng)濟(jì)調(diào)控力度不斷加強(qiáng)的大背景下,原材料購進(jìn)和技術(shù)、人才引進(jìn)成本的上升使得客車生產(chǎn)企業(yè)的成本壓力進(jìn)一步增大,客車行業(yè)已全面邁進(jìn)高成本時(shí)代。而“十三五”改革、“一帶一路”、新能源汽車市場的爆炸式擴(kuò)張都為客車行業(yè)的市場發(fā)展帶來了很大的機(jī)遇,A公司是我國客車制造業(yè)綜合實(shí)力較強(qiáng)的企業(yè)之一,選取A公司作為客車行業(yè)的代表進(jìn)行研究,能夠折射出我國客車制造業(yè)的成本管理現(xiàn)狀及問題,本文以期通過A公司戰(zhàn)略成本管理的案例研究帶給我國客車行業(yè)成本管理一些思考和啟示。本文以戰(zhàn)略成本管理為理論基礎(chǔ),針對(duì)A公司的背景和成本費(fèi)用構(gòu)成情況展開論述,倡導(dǎo)其應(yīng)改進(jìn)原有成本管理結(jié)構(gòu),應(yīng)用戰(zhàn)略成本管理模式。文章以戰(zhàn)略成本管理的內(nèi)涵、特點(diǎn)和內(nèi)容為理論依據(jù),在此基礎(chǔ)上分別將價(jià)值鏈、戰(zhàn)略定位、成本動(dòng)因三種分析工具應(yīng)用于A公司的實(shí)際情況對(duì)其進(jìn)行了詳盡的研究,并在此基礎(chǔ)上分三個(gè)方面總結(jié)A公司應(yīng)如何實(shí)施戰(zhàn)略成本管理的建議,以期能夠促進(jìn)A公司成本管理蓬勃發(fā)展。
[Abstract]:As an important part of the profit control, more and more managers have realized that, for most enterprises, it is inevitable that the profit space is gradually squeezed, in this case. If we want to maintain the development and expansion of enterprises, but also want to pursue certain profits, we must start with the realization of low cost. Whether or not the cost can be controlled well has become the fundamental to determine the survival of the enterprise. The cost strategy adopted by most enterprises in China is still the traditional cost management method. The traditional cost management is limited to improve the cost within the enterprise scope, and most of them focus on the control after the event. Now it can not provide more space for the enterprise to create profits, plus the function of competing products among enterprises. The characteristics converge day by day, and continue to be confined to the internal cost reduction, will undoubtedly ignore many opportunities brought by the external environment. Therefore, focus on the enterprise as a whole. It is a good way to re-examine the cost management of enterprises from the strategic perspective. Strategic cost management can link the cost of various business with the value chain. Combining the internal and external environment of enterprises to explore ways to reduce costs. Because of the limitations of R & D level, innovation ability and key parts production technology in China. The production mode of China's bus manufacturing industry is different from that of other countries. The bus manufacturing industry is not so much a manufacturing industry as an assembly industry. The purchase of raw materials and the increase of the cost of introducing talents further increase the cost pressure of the passenger car manufacturing enterprises. The passenger car industry has entered the era of high cost in an all-round way, and the "13th Five-Year Plan" reform, "Belt and Road". The explosive expansion of the new energy automobile market has brought great opportunities for the development of the bus industry. Company A is one of the enterprises with strong comprehensive strength in the passenger car manufacturing industry in China. Selecting company A as the representative of bus industry can reflect the current situation and problems of the cost management of the passenger car manufacturing industry in China. This paper hopes to bring some thoughts and enlightenment to the cost management of passenger car industry through the case study of strategic cost management of company A. this paper takes strategic cost management as the theoretical basis. This paper discusses the background and cost structure of company A, and proposes that it should improve the original cost management structure and apply the strategic cost management mode. The characteristics and contents are the theoretical basis. On this basis, the value chain, strategic positioning, cost driver analysis tools are applied to the actual situation of company A to conduct a detailed study. On the basis of this, the paper summarizes the suggestions on how to implement strategic cost management in company A in three aspects, in order to promote the vigorous development of cost management in company A.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.7

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