本文選題：船舶制造 + 成本領(lǐng)先戰(zhàn)略�。� 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：隨著我國建設(shè)海洋強(qiáng)國的戰(zhàn)略部署,國家對海洋工程裝備和高技術(shù)船舶制造業(yè)的政策扶持力度不斷增加,船舶制造企業(yè)遇到了發(fā)展機(jī)遇。但是,在近幾年的金融危機(jī)沖擊下,船舶企業(yè)多數(shù)都出現(xiàn)了不同程度的訂單撤銷、延遲交船以及資金緊張等嚴(yán)重局面,而國外知名品牌進(jìn)入國內(nèi)也加劇了市場競爭程度。這些問題和風(fēng)險的存在,使得船舶制造企業(yè)的利潤降低,同時面臨著嚴(yán)峻的成本管理挑戰(zhàn)。因此,我國船舶制造企業(yè)要想在競爭激烈的市場贏得競爭優(yōu)勢,獲得更多的市場份額,提升企業(yè)核心競爭力的話,就需要綜合考慮公司內(nèi)外部環(huán)境,實(shí)施正確的競爭戰(zhàn)略,加強(qiáng)技術(shù)研發(fā),提高生產(chǎn)效率,降低企業(yè)的總體成本。結(jié)合船舶制造企業(yè)的特性和國內(nèi)企業(yè)的發(fā)展情況,該文認(rèn)為船舶企業(yè)在發(fā)展期實(shí)施成本領(lǐng)先戰(zhàn)略會更容易獲得優(yōu)勢。因此,該文在國內(nèi)外研究以及現(xiàn)有的相關(guān)理論的基礎(chǔ)上,運(yùn)用歸納演繹法和案例分析法,對XX船舶制造公司的成本領(lǐng)先戰(zhàn)略進(jìn)行研究。XX公司的成本領(lǐng)先戰(zhàn)略特點(diǎn)是在固化標(biāo)準(zhǔn)的基礎(chǔ)上,利用模塊化生產(chǎn)技術(shù)優(yōu)化單船成本占比,然后利用規(guī)模化生產(chǎn),將其優(yōu)勢擴(kuò)展到整個產(chǎn)品線,獲取更多的成本領(lǐng)先優(yōu)勢。首先,在對其戰(zhàn)略現(xiàn)狀進(jìn)行分析時,從戰(zhàn)略環(huán)境現(xiàn)狀方面入手,發(fā)現(xiàn)在國家政策扶持的情況下,船舶制造企業(yè)具有良好的發(fā)展前景;然后,對XX公司戰(zhàn)略的實(shí)施具體情況進(jìn)行研究時,發(fā)現(xiàn)實(shí)施過程中定額標(biāo)準(zhǔn)指導(dǎo)性不強(qiáng)、集中于生產(chǎn)活動成本、模塊設(shè)計系統(tǒng)性較弱、庫存成本占比過大等問題,這些問題阻礙了企業(yè)形成真正的成本領(lǐng)先優(yōu)勢;隨后,針對這些問題剖析出原因,發(fā)現(xiàn)主要是計量驗(yàn)收管理制度不完善、信息傳遞反饋受阻、現(xiàn)有企業(yè)文化跟不上戰(zhàn)略發(fā)展的步伐、核心技術(shù)創(chuàng)新少、規(guī)模化生產(chǎn)與現(xiàn)有的庫存管理模式不協(xié)調(diào)等;最后,基于整個船舶制造行業(yè)特點(diǎn)和自身企業(yè)的情形,建議企業(yè)進(jìn)一步完善成本管理工作;強(qiáng)化改善企業(yè)文化;注重技術(shù)創(chuàng)新與研發(fā),保持生產(chǎn)成本的領(lǐng)先優(yōu)勢;上線ERP系統(tǒng)與優(yōu)化庫存管理模式,提高企業(yè)資源信息化程度,增強(qiáng)企業(yè)資源利用率。從目前來看,我國船舶制造企業(yè)的造船技術(shù)與國外差距大,多環(huán)節(jié)、低精度、低效率的生產(chǎn)模式使得我國造船成本居高不下,而自身的管理方式和成本控制都停留在傳統(tǒng)的管理模式。之前依靠低勞動成本、裁員、工程轉(zhuǎn)包等方式來降低企業(yè)成本,達(dá)到成本領(lǐng)先的效果并不那么明顯。因此,以成本領(lǐng)先戰(zhàn)略為統(tǒng)籌,戰(zhàn)略成本管理為新的成本管理模式,將有利于優(yōu)化其管理流程、提高生產(chǎn)精度,改善目前造船企業(yè)成本高的問題,實(shí)現(xiàn)戰(zhàn)略管理目標(biāo),達(dá)到成本領(lǐng)先的效果。
[Abstract]:With the strategic deployment of building a powerful marine power in China, the policy support for marine engineering equipment and high-tech shipbuilding industry has been increasing, and shipbuilding enterprises have encountered opportunities for development.However, under the impact of the financial crisis in recent years, most shipbuilding enterprises have some serious situations, such as cancellation of orders, delay of delivery and shortage of funds, and the entry of famous foreign brands into the country has intensified the degree of market competition.The existence of these problems and risks makes the profits of shipbuilding enterprises lower, and it faces severe cost management challenges at the same time.Therefore, in order to win competitive advantage, gain more market share and enhance the core competitiveness of our shipbuilding enterprises, we need to comprehensively consider the internal and external environment of the company and implement the correct competitive strategy.Strengthen technology research and development, improve production efficiency, reduce the overall cost of enterprises.Combined with the characteristics of shipbuilding enterprises and the development of domestic enterprises, this paper holds that it is easier for shipbuilding enterprises to obtain advantages by implementing cost leading strategy in the development period.Therefore, on the basis of domestic and foreign studies and existing relevant theories, this paper uses inductive deduction and case analysis.Research on cost leading Strategy of XX Shipbuilding Company. The characteristic of cost leading strategy of XX Company is that on the basis of solidification standard, modular production technology is used to optimize the cost ratio of single ship, and then to make use of large-scale production.Expand its advantages to the entire product line to gain more cost leadership.First of all, in the analysis of its strategic status quo, from the point of view of the strategic environment, we find that shipbuilding enterprises have a good development prospects under the state policy support.During the study of the implementation of XX Company's strategy, it is found that the norm standard is not strong in the process of implementation, it is focused on the cost of production activities, the module design system is weak, the inventory cost is too large, and so on.These problems hinder the enterprises from forming the real cost leading advantage. Then, the reasons for these problems are analyzed, and it is found that the measurement acceptance management system is not perfect, and the information transmission feedback is blocked.The existing corporate culture can not keep up with the pace of strategic development, the core technology innovation is less, large-scale production is not in harmony with the existing inventory management mode, etc. Finally, based on the characteristics of the whole shipbuilding industry and the situation of its own enterprises,It is suggested that enterprises should further improve cost management, strengthen and improve corporate culture, pay attention to technological innovation and R & D, maintain the leading advantage of production cost, put ERP system on line and optimize inventory management mode to improve the information level of enterprise resources.Enhance the utilization of enterprise resources.From the current point of view, the shipbuilding technology of our shipbuilding enterprises is far from that of foreign countries, and the production mode of multi-link, low precision and low efficiency causes the shipbuilding cost of our country to remain high.And its own management mode and cost control all stay in the traditional management mode.Low labor costs, layoffs, subcontracting of projects and other ways to reduce the cost of enterprises, the effect of cost-leading is not so obvious.Therefore, taking the cost leading strategy as a whole and the strategic cost management as the new cost management mode, it will be beneficial to optimize its management process, improve the production accuracy, improve the current problems of high cost of shipbuilding enterprises, and realize the strategic management objectives.Achieve cost-leading effect.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.474;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳占奪;;船舶設(shè)計成本管理:內(nèi)涵、方法與案例——基于管理會計和全生命周期理論視角[J];會計之友;2016年09期

2 頡茂華;劉斯琴;楊彩霞;;產(chǎn)品市場競爭度、競爭戰(zhàn)略選擇對成本黏性的影響研究[J];產(chǎn)業(yè)經(jīng)濟(jì)研究;2016年01期

3 黃玲潔;;船舶制造企業(yè)項目成本管理的分析與思考[J];東方企業(yè)文化;2015年09期

4 蘇翔;花延春;葛永達(dá);;基于平衡計分卡的船舶企業(yè)成本管理與控制研究[J];船舶工程;2015年03期

5 陳占奪;;經(jīng)濟(jì)下行對船舶制造企業(yè)成本的影響及對策[J];會計之友;2015年04期

6 韋琳;要世聰;石玉;;成本領(lǐng)先戰(zhàn)略對企業(yè)核心競爭力的影響研究——基于經(jīng)濟(jì)危機(jī)前后上市公司經(jīng)驗(yàn)數(shù)據(jù)[J];河北經(jīng)貿(mào)大學(xué)學(xué)報;2015年01期

7 江偉;涂柳媚;;金融危機(jī)、競爭戰(zhàn)略與成本粘性[J];財會月刊;2014年18期

8 鮑新中;孫曄;陶秋燕;盛曉娟;;競爭戰(zhàn)略、創(chuàng)新研發(fā)與企業(yè)績效的關(guān)系研究[J];中國科技論壇;2014年06期

9 宋英慧;侯婧;;競爭戰(zhàn)略對企業(yè)經(jīng)營業(yè)績影響的實(shí)證研究[J];工業(yè)技術(shù)經(jīng)濟(jì);2014年04期

10 楊眉;;強(qiáng)化企業(yè)現(xiàn)代成本管理的思考——以船舶制造業(yè)為例[J];商業(yè)會計;2013年06期

，

本文編號：1746284