【摘要】：AH公司是一家陶瓷酒瓶加工制造企業(yè),仍采用傳統(tǒng)成本管理方法,缺乏全面的戰(zhàn)略思想和健全的成本管理體系,隨著行業(yè)競爭加劇,企業(yè)成本上升,公司急需降低成本來提高自身競爭力,有必要采用戰(zhàn)略成本管理改善企業(yè)困境。本文首先介紹了國內(nèi)外戰(zhàn)略成本管理的理論研究現(xiàn)狀以及相關(guān)實(shí)踐;然后對(duì)AH公司的成本管理現(xiàn)狀,運(yùn)用戰(zhàn)略定位、價(jià)值鏈分析、成本動(dòng)因分析等工具對(duì)AH公司的成本管理存在問題的問題及原因進(jìn)行了分析,明確戰(zhàn)略定位并結(jié)合當(dāng)前成本管理觀念落后、管理范圍狹隘等實(shí)際問題,構(gòu)建AH公司的戰(zhàn)略成本管理模式,從研發(fā)、采購、生產(chǎn)和銷售四個(gè)環(huán)節(jié)進(jìn)行分析并提出相應(yīng)策略,設(shè)置戰(zhàn)略成本管理控制指標(biāo),構(gòu)建業(yè)績考核體系;最后,為了保障戰(zhàn)略成本的有效實(shí)施,提出相應(yīng)的保障措施。本文運(yùn)用管理會(huì)計(jì)與財(cái)務(wù)管理等知識(shí),采用了理論研究與案例分析相結(jié)合等方法對(duì)成本問題進(jìn)行分析,解決當(dāng)前企業(yè)由于成本過高導(dǎo)致的盈利能力、競爭力下降的問題。確定了AH公司戰(zhàn)略成本管理的方向,以期迅速獲得成本優(yōu)勢(shì),提高企業(yè)競爭能力。通過對(duì)中小企業(yè)的成本問題研究,應(yīng)用戰(zhàn)略成本管理找到針對(duì)性的解決方法,能夠?yàn)橹行∑髽I(yè)提供一個(gè)新的成本管理思路,中小企業(yè)可以采用戰(zhàn)略成本管理迅速轉(zhuǎn)型,達(dá)到長期、全面的降低成本,提升競爭力的目的。
[Abstract]:AH Company is a ceramic bottle processing and manufacturing enterprise, which still adopts the traditional cost management method, lacks comprehensive strategic thought and sound cost management system. As the competition of the industry intensifies, the cost of the enterprise increases, and the cost of the enterprise increases with the aggravation of the competition in the industry. The company urgently needs to reduce the cost to improve its competitiveness, it is necessary to adopt strategic cost management to improve the plight of the enterprise. Firstly, this paper introduces the theoretical research status and related practice of strategic cost management at home and abroad. Then it analyzes the existing problems and reasons of the cost management of AH Company by means of strategic positioning, value chain analysis, cost motivation analysis and so on, and analyzes the existing problems of the cost management of AH Company, and then analyzes the current situation of the cost management of AH Company. Making clear the strategic orientation and combining with the current practical problems such as backward concept of cost management and narrow management scope, this paper constructs the strategic cost management mode of AH Company, analyzes and puts forward the corresponding strategies from four links: research and development, procurement, production and sales, and so on. Set up the strategic cost management control index, construct the performance appraisal system; Finally, in order to ensure the effective implementation of the strategic cost, the corresponding safeguard measures are put forward. Based on the knowledge of management accounting and financial management, this paper analyzes the cost problem by combining theoretical research with case analysis, so as to solve the problem that the profitability and competitiveness of enterprises are reduced due to the high cost. The direction of strategic cost management of AH Company is determined in order to obtain the cost advantage and improve the competitiveness of the enterprise. By studying the cost problem of small and medium-sized enterprises and applying strategic cost management to find a specific solution, it can provide a new way of thinking of cost management for small and medium-sized enterprises, and the small and medium-sized enterprises can adopt strategic cost management to transform rapidly. To achieve a long-term, all-round cost reduction, enhance competitiveness of the purpose.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.71;F406.72

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