本文選題：戰(zhàn)略成本管理　切入點：價值鏈　出處：《山東財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：新商業(yè)環(huán)境的變革，對企業(yè)適應環(huán)境能力的要求越來越高。成本管理是實現(xiàn)企業(yè)在競爭環(huán)境中抵御壓力、求得生存的重要途徑。缺乏前瞻性的傳統(tǒng)成本管理模式再難以滿足現(xiàn)代企業(yè)適應激烈競爭的長遠發(fā)展需要。將成本提升到戰(zhàn)略高度，整合價值鏈，協(xié)調(diào)外部環(huán)境等手段為企業(yè)帶來競爭優(yōu)勢日趨明顯。戰(zhàn)略成本管理是企業(yè)成本管理對競爭環(huán)境趨勢變化所做出的適應性變革。價值鏈為剖析內(nèi)外部經(jīng)營活動以及識別關(guān)鍵戰(zhàn)略成本因子提供了有效、便捷的分析路徑�；趦r值鏈的戰(zhàn)略成本管理有利于塑造企業(yè)成本優(yōu)勢，幫助企業(yè)更好地適應競爭環(huán)境的變化，從而更好地實現(xiàn)企業(yè)經(jīng)營發(fā)展的戰(zhàn)略目標。 SH電器是專門從事電子元器件生產(chǎn)的企業(yè)，具有典型的現(xiàn)代制造企業(yè)特點，對其成本管理模式的分析具有一定的現(xiàn)實意義。本文圍繞價值鏈、戰(zhàn)略成本管理等相關(guān)理論，采用調(diào)查研究、案例分析等方法，結(jié)合SH電器的實際情況，指出其現(xiàn)行的傳統(tǒng)成本管理模式存在的局限性，實施戰(zhàn)略成本管理必要而緊迫。繼而，以價值鏈分析為起點和核心，從企業(yè)內(nèi)部、行業(yè)、競爭對手等價值鏈分析維度，對SH電器各個業(yè)務單元以及之間的聯(lián)系進行分析。在此基礎(chǔ)上，，對SH電器的戰(zhàn)略成本結(jié)構(gòu)性動因和執(zhí)行性動因進行識別，通過SWOT分析對競爭戰(zhàn)略進行定位，明確成本領(lǐng)先與差異化有效的結(jié)合是其戰(zhàn)略成本管理的方向和重點。SH電器實施基于價值鏈的戰(zhàn)略成本管理，需從全員參與、價值鏈優(yōu)化、績效評價、個性化訂單管理、成本風險預警等方面進行完善與優(yōu)化。本文通過剖析SH電器，將價值鏈和戰(zhàn)略成本管理結(jié)合分析研究，以期對現(xiàn)代企業(yè)通過優(yōu)化成本管理模式而獲取戰(zhàn)略性競爭優(yōu)勢有所貢獻。
[Abstract]:The change of the new business environment requires more and more enterprises to adapt to the environment. Cost management is to realize the enterprise to resist the pressure in the competitive environment. The lack of a forward-looking traditional cost management model can no longer meet the long-term development needs of modern enterprises to adapt to fierce competition. Strategic cost management is the adaptive change of enterprise cost management to change the trend of competitive environment. The value chain is to analyze the internal and external business activities. Identifying key strategic cost factors provides effective, The strategic cost management based on the value chain can help to shape the cost advantage of the enterprise, help the enterprise to adapt to the change of the competitive environment, and realize the strategic goal of the enterprise's management and development. SH electric appliance is a kind of enterprise specialized in electronic component production, which has typical characteristics of modern manufacturing enterprises. The analysis of its cost management mode has certain practical significance. This paper revolves around the related theories of value chain, strategic cost management, etc. By means of investigation and case study, combined with the actual situation of SH electric appliance, this paper points out the limitations of its current traditional cost management mode, and the necessity and urgency of implementing strategic cost management. Then, it takes value chain analysis as the starting point and core. From the value chain analysis dimension of enterprise, industry, competitors and so on, this paper analyzes the relationship between the various business units of SH electrical appliance. On this basis, it identifies the strategic cost structural motivation and executive motivation of SH electrical appliance. It is the direction of strategic cost management and the key point of SH-electric appliance to implement strategic cost management based on value chain through SWOT analysis to locate the competitive strategy and make clear that the combination of cost leading and differentiation is the direction of its strategic cost management, which needs to participate in the whole staff and optimize the value chain. Performance evaluation, personalized order management, cost risk warning and other aspects of improvement and optimization. Through the analysis of SH electrical appliances, combining the value chain and strategic cost management analysis, It is expected to contribute to the strategic competitive advantage of modern enterprises through optimizing cost management mode.
【學位授予單位】：山東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.3;F426.6

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