本文關(guān)鍵詞：蘋果公司戰(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： 蘋果公司 戰(zhàn)略成本管理 價(jià)值鏈 戰(zhàn)略定位 成本動(dòng)因

【摘要】：當(dāng)前,科技在社會(huì)發(fā)展中的推動(dòng)作用持續(xù)得到顯現(xiàn),新興產(chǎn)業(yè)持續(xù)出現(xiàn),消費(fèi)需求持續(xù)增加且多種多樣,生產(chǎn)的產(chǎn)品類別也變得豐富,推動(dòng)企業(yè)逐步進(jìn)入國(guó)際領(lǐng)域競(jìng)爭(zhēng)。企業(yè)發(fā)展的外部整體環(huán)境持續(xù)發(fā)展和變化,這種情況下,成本管控的重要意義得到凸顯,企業(yè)應(yīng)結(jié)合實(shí)際對(duì)成本控制目標(biāo)進(jìn)行調(diào)整。由此,戰(zhàn)略成本理念逐步得到興起,這是一種先進(jìn)管理體系,融合了管理、系統(tǒng)、運(yùn)籌、經(jīng)濟(jì)等多個(gè)領(lǐng)域知識(shí),比如價(jià)值鏈探究、戰(zhàn)略定位探究、成本動(dòng)因探究等,成本方面信息在戰(zhàn)略管理方方面面都有體現(xiàn)。按照這種理論,企業(yè)應(yīng)站在長(zhǎng)遠(yuǎn)利益層面,結(jié)合市場(chǎng)整體需求和生產(chǎn)運(yùn)營(yíng)相關(guān)狀況,堅(jiān)持市場(chǎng)競(jìng)爭(zhēng)價(jià)格為指導(dǎo),將目標(biāo)利潤(rùn)放在核心地位,綜合采取量、本、利等探究理論,對(duì)各個(gè)指標(biāo)進(jìn)行精準(zhǔn)管控并確保其處于計(jì)劃范圍,構(gòu)建成本持續(xù)下降的整體環(huán)境和體系。本文基于戰(zhàn)略成本管理理論,介紹相關(guān)國(guó)內(nèi)外文獻(xiàn),介紹了戰(zhàn)略定位、價(jià)值鏈和成本動(dòng)因三種分析方式,選擇蘋果公司作為案例,概括說明蘋果公司戰(zhàn)略成本管理現(xiàn)狀:高端市場(chǎng)與差異化的競(jìng)爭(zhēng)戰(zhàn)略,以價(jià)值鏈管理為基礎(chǔ)的產(chǎn)品內(nèi)國(guó)際分工和嚴(yán)格控制各個(gè)環(huán)節(jié)成本等。從蘋果公司實(shí)際情況出發(fā),在戰(zhàn)略定位方面,通過SWOT分析模型分析其內(nèi)外部環(huán)境下的優(yōu)勢(shì)、機(jī)會(huì)、劣勢(shì)和面臨的威脅,并進(jìn)行差異化戰(zhàn)略分析;在對(duì)蘋果公司進(jìn)行價(jià)值鏈分析時(shí),通過“微笑曲線”模型對(duì)內(nèi)部?jī)r(jià)值鏈進(jìn)行分析,分析蘋果公司在價(jià)值鏈管理時(shí)對(duì)增值作業(yè)和非增值作業(yè)的取舍,通過“五力模型”對(duì)產(chǎn)業(yè)價(jià)值鏈進(jìn)行分析,探索蘋果公司的利潤(rùn)潛力;在進(jìn)行成本動(dòng)因分析時(shí),從SMG支出、產(chǎn)品線、銷售方式、規(guī)模、組織機(jī)構(gòu)和庫(kù)存成本等幾個(gè)方面分析蘋果公司對(duì)增值作業(yè)的投入和對(duì)成本的控制能力;從戰(zhàn)略成本管理最著重的企業(yè)競(jìng)爭(zhēng)發(fā)展能力和成本控制角度分析蘋果公司戰(zhàn)略成本管理的效果;文章的最后,得出案例啟示,對(duì)我國(guó)企業(yè)的戰(zhàn)略成本管理提供一些建議,比如樹立差異化的戰(zhàn)略成本管理觀念和國(guó)際分工和外包的價(jià)值鏈創(chuàng)新戰(zhàn)略,以及由于蘋果公司在IT行業(yè)的影響較大,專門針對(duì)中國(guó)手機(jī)行業(yè)提出了一些建議,以及針對(duì)蘋果公司戰(zhàn)略成本管理時(shí)候不足之處提出了改進(jìn)意見。
[Abstract]:At present, to promote the role of science and technology in the development of society have continued to appear, emerging industries continue to appear, the consumer demand continues to increase and a variety of product categories also become rich, promote enterprises to gradually enter the international competition in the field of enterprise development. The overall external environment continues to change and development, in this case, the significance of cost control highlights, enterprises should be combined with the actual adjustment of cost control goal. Therefore, strategic cost concept gradually rise, this is a kind of advanced management system, management system, integration, management, economic and other fields of knowledge, such as value chain research, strategic positioning research, cost inquiry, cost information in strategy management aspects are reflected. According to this theory, the enterprise should stand in the long-term interest level, combined with the overall market demand and production operation situation, adhere to the market Competitive price as a guide, the target profit on the core position, take the comprehensive quantity, profit theory, precise control of each index and ensure that it is in the scope of construction plan, the overall environmental costs continued to decline and the strategic cost management system. Based on the theory, introduces the related literature at home and abroad, introduces the strategy location, value chain and cost driver analysis of three kinds of methods, choose the Apple Corp as a case, outlining the status of strategic cost management of Apple Corp: the high-end market with differentiated competitive strategy based on value chain management based on intra product specialization and strictly control the cost of each link. From the actual situation of the Apple Corp in strategic positioning through the SWOT analysis model, analysis of its internal and external environment advantages, opportunities, weaknesses and threats, and the analysis of differentiation strategy in Apple Corp; The value chain analysis, through the "Smiling Curve" model to analyze the internal value chain analysis, value chain management in Apple Corp of value-added actions and job choice, through to the industry value chain analysis, five forces model "explore the potential profits of the Apple Corp; the cost analysis, from the SMG expenditure that line of products, sales, scale, organization and analysis of several aspects of inventory cost of Apple Corp investment on value-added operations and the ability to control the cost of the Apple Corp; analysis of the performance of strategic cost management from the strategic cost management focuses on the most competitive development capability and cost control perspective; finally, it provides some inspirations. Suggestions on the strategic cost management of Chinese enterprises, such as setting up different strategic cost management concept and the international division of labor and the outsourcing strategy of value chain innovation, As well as the great influence of Apple Corp in the IT industry, it puts forward some suggestions for China's mobile phone industry, and puts forward some suggestions for improving Apple Corp's strategic cost management.

【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)】：F416.6;F406.7

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