本文關(guān)鍵詞： 戰(zhàn)略成本管理 價(jià)值鏈 成本動(dòng)因　出處：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：進(jìn)入20世紀(jì)以來，隨著信息技術(shù)在全球的發(fā)展，由信息技術(shù)帶來的一系列經(jīng)濟(jì)效應(yīng)迅速興起。加速了現(xiàn)代的企業(yè)間的競爭程度,不得不使企業(yè)面對激烈的競爭環(huán)境重新思考更為合理的管理方法。成本管理作為企業(yè)管理的重要部分，企業(yè)必定會(huì)將它的管理放在一個(gè)新的角度來審視。因此，根據(jù)當(dāng)前經(jīng)濟(jì)活動(dòng)的發(fā)展，，企業(yè)要站在戰(zhàn)略的高度上對公司的成本進(jìn)行管理，勢必會(huì)達(dá)到更好的效果。 本文首先對戰(zhàn)略成本管理的背景、內(nèi)涵以及特點(diǎn)等相關(guān)理論知識(shí)進(jìn)行了闡述,并介紹了戰(zhàn)略成本管理的三大分析工具即價(jià)值鏈分析、戰(zhàn)略定位分析和戰(zhàn)略成本動(dòng)因分析。接著,本文以S公司為案例，對S公司的總體情況以及組織結(jié)構(gòu)情況和日常成本管理現(xiàn)狀進(jìn)行了介紹,然后對S公司的成本管理予以分析，指出S公司的成本管理現(xiàn)存在的問題。在公司所面臨的行業(yè)環(huán)境以及公司SWOT分析對公司進(jìn)行了戰(zhàn)略定位，并進(jìn)行價(jià)值鏈、戰(zhàn)略成本動(dòng)因的分析。得出公司可以通過重新進(jìn)行戰(zhàn)略定位，并優(yōu)化價(jià)值鏈，優(yōu)化關(guān)鍵的戰(zhàn)略成本動(dòng)因來提高并維持公司的成本優(yōu)勢。最后對于研究結(jié)論，提出了實(shí)施戰(zhàn)略成本管理的保障措施。從而借助戰(zhàn)略成本管理的實(shí)施加速公司的發(fā)展。
[Abstract]:Since 20th century, with the development of information technology in the world, a series of economic effects brought by information technology are rising rapidly, which accelerates the degree of competition among modern enterprises. The cost management, as an important part of enterprise management, is bound to be examined from a new angle. According to the development of the current economic activities, the enterprise must stand on the strategic height to carry on the management to the company's cost, will certainly achieve the better effect. In this paper, the background, connotation and characteristics of strategic cost management are described, and three analysis tools of strategic cost management, namely value chain analysis, are introduced. Then, taking S Company as an example, this paper introduces the overall situation, organizational structure and current situation of daily cost management of S Company, and then analyzes the cost management of S Company. The paper points out the problems existing in the cost management of S Company. In the industry environment faced by the company and the company SWOT analysis, the company is strategically positioned and the value chain is carried out. The analysis of strategic cost driver. It is concluded that the company can improve and maintain the cost advantage by repositioning the strategy, optimizing the value chain and optimizing the key strategic cost driver. This paper puts forward the safeguard measures of implementing strategic cost management, thus accelerates the development of the company by means of the implementation of strategic cost management.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.471

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