發(fā)布時間：2018-03-07 15:13

  本文選題：戰(zhàn)略成本管理　切入點：XM公司　出處：《江西財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著全球經(jīng)濟(jì)的發(fā)展,科學(xué)技術(shù)的進(jìn)步,企業(yè)之間的競爭愈演愈烈,這將迫使企業(yè)重新尋求增加自身競爭優(yōu)勢的方法,而成本的降低也成為了其中的關(guān)鍵因素。企業(yè)內(nèi)外部的環(huán)境處于不斷發(fā)展與變化之中,這就要求企業(yè)以發(fā)展變化的眼光、戰(zhàn)略的視角來研究和控制企業(yè)成本。我國企業(yè)目前對戰(zhàn)略成本管理模式的運(yùn)用尚未成熟,大多數(shù)企業(yè)仍然處于傳統(tǒng)成本管理方式之中,根本無法適應(yīng)激烈的市場競爭環(huán)境,無法滿足企業(yè)長期發(fā)展的需要。而基于價值鏈分析的戰(zhàn)略成本管理模式可以有效解決這一問題,有利于企業(yè)降低價值鏈各環(huán)節(jié)的成本,塑造更強(qiáng)大的競爭優(yōu)勢,更好地適應(yīng)激烈的市場環(huán)境競爭。本文以XM公司為案例分析對象,發(fā)現(xiàn)戰(zhàn)略成本管理的有效實施可以提高企業(yè)的核心競爭實力,改善企業(yè)成本管理現(xiàn)狀,為企業(yè)帶來長期的競爭優(yōu)勢。本文通過理論與實踐相結(jié)合的方式,運(yùn)用戰(zhàn)略管理學(xué)、會計學(xué)、財務(wù)管理等學(xué)科的相關(guān)知識與方法,對XM公司戰(zhàn)略成本管理的現(xiàn)狀及問題進(jìn)行了深入的研究。首先,分析了XM公司戰(zhàn)略成本管理存在的主要問題,具體如下。(1)戰(zhàn)略定位方面:缺乏全員參與戰(zhàn)略成本管理的觀念;戰(zhàn)略定位及成本管理目標(biāo)不夠清晰明確。(2)公司價值鏈方面:缺少長期合作供應(yīng)商,原材料成本較高;銷售渠道狹窄,售后服務(wù)水平偏低;研發(fā)成本及制造成本偏高,缺乏自產(chǎn)核心部件;與優(yōu)秀競爭對手價值鏈各方面存在一定差距。(3)成本動因方面:規(guī)模經(jīng)濟(jì)、整合程度、技術(shù)方面有待完善;價值活動聯(lián)系、全面質(zhì)量管理方面存在不足。其次,分析了XM公司存在問題的原因:部門之間缺乏有效的溝通;員工戰(zhàn)略成本管理觀念不強(qiáng);缺乏健全的成本管理組織機(jī)構(gòu);戰(zhàn)略成本動因分析不全;缺乏科學(xué)的責(zé)任成本控制機(jī)制。最后,提出了促進(jìn)XM公司戰(zhàn)略成本管理有效實施的建議。(1)戰(zhàn)略定位方面:建立戰(zhàn)略成本管理小組;提升全員戰(zhàn)略成本管理觀念,明晰戰(zhàn)略定位。(2)價值鏈方面:完善公司的上游企業(yè)供應(yīng)鏈,降低原材料成本;優(yōu)化公司下游顧客價值鏈,增加銷售;增加自主創(chuàng)新,降低研發(fā)及制造成本;建立競爭對手對標(biāo)體系。(3)成本動因方面:推動產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化;產(chǎn)品質(zhì)量嚴(yán)格把關(guān);目標(biāo)和責(zé)任綜合治理;拉近上下級距離,做好員工關(guān)懷;加強(qiáng)公司內(nèi)部交流;整合形成完整的戰(zhàn)略成本管理系統(tǒng)。本文具體研究內(nèi)容包括以下幾方面。第一章首先是對本文研究背景、研究意義、研究內(nèi)容及方法進(jìn)行簡要闡述;其次,通過對國內(nèi)外研究文獻(xiàn)的整理,對戰(zhàn)略成本管理的體系、模式、方法、運(yùn)用進(jìn)行概述。第二章主要是對戰(zhàn)略成本管理相關(guān)理論的介紹。包括戰(zhàn)略成本管理的內(nèi)涵及特征、主要模式以及分析方法。第三章主要是對XM公司戰(zhàn)略成本管理背景及現(xiàn)狀的介紹,包括XM公司的概況、行業(yè)背景、產(chǎn)業(yè)鏈結(jié)構(gòu)、成本費(fèi)用構(gòu)成以及戰(zhàn)略成本管理流程等。第四章主要是對XM公司戰(zhàn)略成本管理中存在的問題及原因從戰(zhàn)略定位、價值鏈、成本動因三個方面進(jìn)行分析。第五章主要是完善XM公司戰(zhàn)略成本管理的建議,以提升XM公司的整體競爭優(yōu)勢,實現(xiàn)效益最大化。第六章是對全文的總結(jié),并對指出本文的不足之處。
[Abstract]:With the development of global economy, the progress of science and technology, increasingly fierce competition between enterprises, which will force companies to search for ways to increase their competitive advantage, and reduce the cost has become one of the key factors. The internal and external environment is in constant development and change, which requires enterprises to change the development of vision the strategic perspective to study and control the cost of the enterprises. The enterprises of our country to use strategic cost management mode is not yet mature, most enterprises are still in the traditional cost management mode, unable to adapt to the fierce market competition environment, unable to meet the needs of long-term development of enterprises. And the mode of strategic cost management based on value chain analysis can effectively solve this problem, each link of the value chain enterprises to reduce costs, create a more powerful competitive advantage and better adapt to the fierce market Field competition. This paper takes XM company as a case study, found that the effective implementation of the strategic cost management can enhance the enterprise's core competitive strength, improve the current cost management of enterprises, competitive advantage for enterprises. Through the combination of theory and practice, the use of strategic management accounting, financial knowledge and method management and other disciplines, in-depth study of the status quo and problems of XM company's strategic cost management. Firstly, analyzes the main problems existing in XM company, the strategic cost management as follows. (1) strategic positioning: the lack of full participation in the concept of strategic cost management; strategic positioning and cost management objectives are not clear. (2) the company's value chain: the lack of long-term cooperation with suppliers, the relatively high cost of raw materials; sales channels, customer service service level is low; the cost of manufacturing and high cost of research and development, The lack of the core components of production; there is a certain gap with the excellent competitors value chain. (3) the cost drivers: economies of scale, the degree of integration, the technology needs to be improved; the value of activities associated with the overall quality, management deficiencies. Secondly, analyzes the causes of the problems of XM company: lack of effective communication between departments; the concept of strategic cost management staff is not strong; the lack of cost management organization; the strategic cost driver analysis; lack of scientific responsibility cost control mechanism. Finally, proposed to promote the effective implementation of the management of the strategy of XM company. (1) strategic positioning: the establishment of strategic cost management team; improve the overall strategic cost management concept, clear strategic positioning. (2) the value chain: to improve the upstream enterprise supply chain company, reduce the cost of raw materials; optimize the downstream customer value chain, increase sales increase; With independent innovation, reduce development and manufacturing costs; a competitor benchmarking system. (3) the cost of motivation: to promote the optimization of industrial structure; strict control of product quality; comprehensive management objectives and responsibilities; closer on the lower level distance, employee care; strengthen internal communication; integrate the strategic cost management system this paper complete. The research contents include the following aspects. The first chapter is the significance of this study, research background, research contents and methods are briefly described; secondly, through the research on the literatures, the strategic cost management system, mode, method, application are summarized. The second chapter is the related theory of strategic cost management introduction. Including the connotation and characteristics of strategic cost management, the main models and analytical methods. The third chapter is mainly about the XM company strategic cost management background and presentation package XM company overview, including the background of industry, the industrial chain structure, cost structure and strategic cost management process. The fourth chapter is mainly about the XM company strategic cost management and the reasons for the problems from strategic positioning, value chain, the three aspects of cost driver analysis. The fifth chapter is to improve the strategic cost management in company XM the proposal, in order to enhance the overall competitive advantages of XM company, to achieve maximum benefit. The sixth chapter is a summary of the full text, and points out the shortcomings of this paper.

【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.63

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