本文選題：戰(zhàn)略成本管理 + 國際化經(jīng)營��； 參考：《大連理工大學(xué)》2013年碩士論文

【摘要】：我國成功加入國際WTO組織及我國石油行業(yè)持續(xù)重組改革向深層次的推進(jìn),作為油氣開采企業(yè)的輔業(yè),長城鉆探鉆井公司逐漸被推向國際市場。引進(jìn)國外先進(jìn)的戰(zhàn)略成本管理理論,創(chuàng)新企業(yè)的成本管理理論,不斷地完善企業(yè)成本管理規(guī)范,是提高長城鉆探鉆井公司國際競爭力的有效途徑。 長城鉆探鉆井公司國際化經(jīng)營中的戰(zhàn)略成本管理研究共分為六章。第一章是引言；第二章描述的是戰(zhàn)略成本管理的相關(guān)概念、理論發(fā)展,及研究方法；第三章對長城鉆探鉆井公司進(jìn)行簡介,并對鉆井公司的成本管理的現(xiàn)狀進(jìn)行分析；第四章運(yùn)用所學(xué)理論,對長城鉆探鉆井公司戰(zhàn)略成本管理進(jìn)行了戰(zhàn)略定位、價(jià)值鏈及成本動因分析；第五章是長城鉆探鉆井公司實(shí)施戰(zhàn)略成本管理的策略；第六章結(jié)論。提出了具有針對性的建議和管理策略。 本文主要借鑒美國會計(jì)學(xué)教授�？说膽�(zhàn)略成本管理理論模式,將戰(zhàn)略定位分析、價(jià)值鏈分析及戰(zhàn)略成本動因分析應(yīng)用到長城鉆探鉆井公司國際化經(jīng)營中。通過分析,得出長城鉆探鉆井公司應(yīng)該采取成本領(lǐng)先競爭戰(zhàn)略開展跨國經(jīng)營,并在此基礎(chǔ)上,提出了相應(yīng)的戰(zhàn)略成本管理的實(shí)施策略,從而為長城鉆探鉆井公司完善成本管理體制、提升國際競爭力提供了一套新的思路與方法。
[Abstract]:China has successfully joined the international WTO organization and the continuous restructuring reform of our petroleum industry to the deep level, as the auxiliary industry of the oil and gas mining enterprises, the the Great Wall drilling and drilling companies are gradually pushed to the international market. The advanced foreign strategic cost management theory is introduced, the cost management theory of the enterprises is innovating, and the cost management standards of enterprises are constantly perfected. It is an effective way to improve the international competitiveness of the Great Wall drilling and drilling companies.
The research of strategic cost management in the international management of the Great Wall drilling and drilling company is divided into six chapters. Chapter 1 is introduction; the second chapter describes the related concepts, theoretical development and research methods of strategic cost management; the third chapter introduces the the Great Wall drilling and drilling companies, and analyzes the current situation of the cost management of the drilling companies. The fourth chapter uses the theory to carry out strategic positioning, value chain and cost driver analysis on the strategic cost management of the the Great Wall drilling and drilling company; the fifth chapter is the strategy of implementing strategic cost management for the Great Wall drilling and drilling companies, and the sixth chapter concludes the pertinent suggestions and management strategies.
Based on the strategic cost management theory model of American accounting professor Sank, this paper applies strategic positioning analysis, value chain analysis and strategic cost driver analysis to the international operation of the the Great Wall drilling and drilling company. Through analysis, it is concluded that the the Great Wall drilling and drilling companies should take the leading cost competition strategy to carry out transnational operation, and On this basis, the implementation strategy of the corresponding strategic cost management is put forward, which provides a new set of ideas and methods for the drilling and drilling company of the Great Wall to improve the cost management system and enhance the international competitiveness.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.22

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