本文選題：循環(huán)經(jīng)濟(jì)　切入點：戰(zhàn)略成本管理　出處：《云南財經(jīng)大學(xué)》2017年碩士論文

【摘要】：人類以犧牲環(huán)境為代價換來了社會經(jīng)濟(jì)的高速發(fā)展,而今面臨資源與環(huán)境的巨大壓力,人類必須找到有效的途徑來實現(xiàn)人與自然的和諧統(tǒng)一,在可持續(xù)發(fā)展的大背景下,循環(huán)經(jīng)濟(jì)的理念應(yīng)運而生。它旨在通過“資源-產(chǎn)品-廢棄物-再生資源”的閉合循環(huán)經(jīng)濟(jì)模式,在保證經(jīng)濟(jì)效益的前提下,最大限度地減少資源的耗用及對自然的破壞,實現(xiàn)經(jīng)濟(jì)、自然與社會的共贏。在循環(huán)經(jīng)濟(jì)發(fā)展理念下,企業(yè)必須將環(huán)境污染、資源短缺等問題納入企業(yè)生產(chǎn)運營活動中,這就要求了更高級的科學(xué)技術(shù)及更科學(xué)的管理水平,使得企業(yè)成本更加龐大復(fù)雜,且具有了周期長、風(fēng)險大等新特性。然而企業(yè)是市場經(jīng)濟(jì)下追求利益最大化的經(jīng)濟(jì)主體,要發(fā)展企業(yè)循環(huán)經(jīng)濟(jì)僅僅依靠企業(yè)自身的環(huán)保理念及政府單方面的推動是無法實現(xiàn)的,成本與收益的配比才是企業(yè)經(jīng)濟(jì)活動的重要決策因素。面對新環(huán)境下成本的新特性,如何從戰(zhàn)略的高度對企業(yè)成本進(jìn)行管理,將循環(huán)經(jīng)濟(jì)的發(fā)展理念轉(zhuǎn)為企業(yè)內(nèi)在動力是目前企業(yè)亟待解決的問題。本文第一章為緒論。第二章為文獻(xiàn)綜述。本部分主要回顧梳理了循環(huán)經(jīng)濟(jì)理論、戰(zhàn)略成本管理理論及循環(huán)經(jīng)濟(jì)下企業(yè)戰(zhàn)略成本管理的相關(guān)文獻(xiàn)研究,闡明了這兩個理論之間的邏輯關(guān)系,為循環(huán)經(jīng)濟(jì)下企業(yè)戰(zhàn)略成本管理的實踐奠定理論基礎(chǔ)。第三部分為結(jié)合我國國情,對我國企業(yè)發(fā)展循環(huán)經(jīng)濟(jì)的現(xiàn)狀從宏觀外部環(huán)境到企業(yè)內(nèi)部問題進(jìn)行分析,得出循環(huán)經(jīng)濟(jì)尚未占據(jù)我國市場經(jīng)濟(jì)主導(dǎo)地位的結(jié)論。同時對該導(dǎo)致改該現(xiàn)狀的原因進(jìn)行分析,提出了在循環(huán)經(jīng)濟(jì)發(fā)展理念下探究企業(yè)戰(zhàn)略成本管理的必要性。第四部分為循環(huán)經(jīng)濟(jì)下企業(yè)戰(zhàn)略成本管理的框架,主要分為設(shè)計目標(biāo)、實施步驟、評估結(jié)果三階段。第五部分為案例研究。以X企業(yè)為例,通過具體分析該企業(yè)的內(nèi)外部環(huán)境、價值鏈等,將上述研究成果運用于X企業(yè)的戰(zhàn)略成本管理實務(wù)中,對理論成果進(jìn)行檢驗。第六部分為研究結(jié)論與展望。該部分對以上理論研究和個案研究做出總結(jié)并對后續(xù)研究方向進(jìn)行展望。
[Abstract]:Human beings sacrifice the environment for the rapid development of social economy. Now facing the enormous pressure of resources and environment, human beings must find an effective way to realize the harmony and unity between man and nature, under the background of sustainable development.The idea of circular economy arises at the historic moment.It aims at reducing the consumption of resources and destruction of nature to the maximum extent and realizing the win-win of economy, nature and society by means of the closed circular economy model of "resources, products, wastes and renewable resources", on the premise of ensuring economic benefits.Under the concept of circular economy development, enterprises must bring environmental pollution and shortage of resources into the production and operation activities of enterprises, which requires more advanced science and technology and more scientific management level, which makes the cost of enterprises more complex.And has long period, high risk and other new characteristics.However, the enterprise is the economic main body which pursues the maximization of benefits under the market economy, it is impossible to realize the development of the enterprise circular economy only depending on the enterprise's own environmental protection idea and the government's unilateral promotion.The matching of cost and income is the important decision-making factor of enterprise's economic activity.Facing the new characteristics of the cost under the new environment, how to manage the enterprise cost from the strategic perspective and turn the concept of circular economy into the internal motive force of the enterprise is a problem to be solved urgently at present.The first chapter is the introduction.The second chapter is a literature review.This part mainly reviews the theory of circular economy, the theory of strategic cost management and the related literature of enterprise strategic cost management under circular economy, and clarifies the logical relationship between the two theories.It lays a theoretical foundation for the practice of strategic cost management in circular economy.The third part analyzes the current situation of circular economy in Chinese enterprises from the macro external environment to the internal problems of enterprises and draws the conclusion that circular economy has not occupied the dominant position of market economy in our country.At the same time, this paper analyzes the reasons leading to the change of the present situation, and puts forward the necessity of exploring the strategic cost management of enterprises under the concept of circular economy development.The fourth part is the framework of strategic cost management in circular economy, which is divided into three stages: design objectives, implementation steps and evaluation results.The fifth part is case study.Taking X enterprise as an example, by analyzing the internal and external environment, value chain and so on, the above research results are applied to the practice of strategic cost management in X enterprise, and the theoretical results are tested.The sixth part is the conclusion and prospect of the research.In this part, the theoretical research and case study are summarized and the future research direction is prospected.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.7

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