【摘要】：“戰(zhàn)略成本管理是企業(yè)經(jīng)營戰(zhàn)略的一個(gè)核心組成部分,僅僅就成本論成本,將削減成本作為成本管理的目標(biāo)是很難有顯著成效的,而把工作流程中的某個(gè)活動(dòng)徹底刪減才是真正有效的方法,前新希望集團(tuán)首席財(cái)務(wù)官唐勇認(rèn)為,成本管控的核心就是要與公司戰(zhàn)略制定有機(jī)結(jié)合,單純追求節(jié)約成本,控制開支規(guī)模的傳統(tǒng)成本管控思維使得企業(yè)很難再立足于日益激烈的市場競爭。戰(zhàn)略成本管理從來都是與企業(yè)生存發(fā)展息息相關(guān)的關(guān)鍵性問題,用戰(zhàn)略眼光審視企業(yè)內(nèi)外部一切的資源信息,選擇藍(lán)海行業(yè)下的細(xì)分市場,關(guān)注企業(yè)自身及競爭對(duì)手的各項(xiàng)數(shù)據(jù)來發(fā)展企業(yè),通過戰(zhàn)略成本管理體系可以幫助企業(yè)實(shí)現(xiàn)既定的戰(zhàn)略目標(biāo),實(shí)施戰(zhàn)略成本管理,提升行業(yè)競爭力,獲得持久競爭優(yōu)勢(shì),從而實(shí)現(xiàn)企業(yè)經(jīng)營業(yè)績質(zhì)的飛躍。隨著政治,經(jīng)濟(jì)、軍事、外交、科學(xué)技術(shù)等戰(zhàn)略環(huán)境日新月異地變化,現(xiàn)代企業(yè)戰(zhàn)略成本管理也必然會(huì)隨著企業(yè)內(nèi)外部戰(zhàn)略環(huán)境的變化而采用不同的成本管控手段和方法。迪文包裝(南京)公司(以下簡稱“迪文包裝公司”)歷來重視企業(yè)成本管理,特別是財(cái)務(wù)成本管理,迪文包裝公司在2012年開始實(shí)施的戰(zhàn)略成本管理已初具成效,但隨著戰(zhàn)略環(huán)境的不斷變化,之前的戰(zhàn)略成本管理面臨新的問題。作為迪文包裝公司的一名資深財(cái)務(wù)管理工作者,結(jié)合三年的MBA學(xué)習(xí)體會(huì),分析和評(píng)價(jià)進(jìn)而對(duì)迪文包裝公司戰(zhàn)略成本管理方面存在問題提出對(duì)策是責(zé)無旁貸的。在此背景下,運(yùn)用現(xiàn)代企業(yè)戰(zhàn)略成本管理理論分析和解決在新形勢(shì)下迪文包裝公司實(shí)際的戰(zhàn)略成本管理問題將具有非常重要的現(xiàn)實(shí)意義。本文在現(xiàn)代企業(yè)戰(zhàn)略成本管理理論和國內(nèi)外相關(guān)文獻(xiàn)研究的基礎(chǔ)上,創(chuàng)新性地提出了現(xiàn)代企業(yè)戰(zhàn)略成本管理的方法體系,運(yùn)用現(xiàn)代企業(yè)戰(zhàn)略成本管理的理論結(jié)合迪文包裝公司運(yùn)用戰(zhàn)略成本管理的現(xiàn)狀進(jìn)行系統(tǒng)全面論述,重點(diǎn)分析其存在的問題,并運(yùn)用SWOT分析法、價(jià)值鏈和戰(zhàn)略成本動(dòng)因分析法進(jìn)行分析,進(jìn)一步提出了具有針對(duì)性、建設(shè)性的對(duì)策建議:將隱性成本引入考核指標(biāo)體系、強(qiáng)化下游價(jià)值鏈分析、優(yōu)化供應(yīng)鏈管理系統(tǒng)、改進(jìn)生產(chǎn)過程中的價(jià)值鏈作業(yè)。本文共分為五章。第一章緒論中論述了本文研究的背景和意義、研究的主要內(nèi)容和方法,第二章中對(duì)現(xiàn)代企業(yè)戰(zhàn)略成本管理基本概念和發(fā)展動(dòng)態(tài)進(jìn)行了簡要的闡述,并對(duì)先進(jìn)經(jīng)驗(yàn)進(jìn)行了總結(jié),第三章中深入詳細(xì)地論述了迪文包裝公司戰(zhàn)略成本管理的現(xiàn)狀,存在的問題及其成因,并用戰(zhàn)略成本分析體系中的三大工具進(jìn)行分析。第四章中針對(duì)迪文包裝公司戰(zhàn)略成本管理的具體問題提出改進(jìn)對(duì)策,第五章是全文的結(jié)論部分,對(duì)改進(jìn)對(duì)策實(shí)施的預(yù)期效果進(jìn)行評(píng)價(jià),并提出合理的保障措施。
[Abstract]:"Strategic cost management is a core component of enterprise management strategy. It is difficult to make cost reduction as the goal of cost management only on the basis of cost theory," he said. And it is really effective to cut down a certain activity in the workflow completely. Tang Yong, the former chief financial officer of the New Hope Group, believes that the core of cost control is to combine organically with the company's strategy and simply pursue cost saving. The traditional cost control thinking of controlling the scale of expenditure makes it difficult for enterprises to base themselves on the increasingly fierce market competition. Strategic cost management has always been a key issue closely related to the survival and development of enterprises. Focusing on the data of enterprises and competitors to develop enterprises, through the strategic cost management system can help enterprises to achieve the established strategic objectives, implement strategic cost management, enhance the competitiveness of the industry, and obtain a lasting competitive advantage. So as to achieve a qualitative leap in business performance. With the change of the strategic environment such as politics, economy, military affairs, diplomacy, science and technology with each passing day, modern enterprise strategic cost management will inevitably adopt different means and methods of cost control with the change of internal and external strategic environment. Diwen Packaging (Nanjing) Company (hereinafter referred to as "Diwen Packaging Company") has always attached importance to enterprise cost management, especially financial cost management. However, with the constant change of strategic environment, the former strategic cost management is faced with new problems. As a senior financial management worker of Diwen Packaging Company, it is duty-bound to analyze and evaluate the problems existing in the strategic cost management of Diwen Packaging Company by combining with the three years' MBA study experience. Under this background, it is of great practical significance to analyze and solve the practical strategic cost management problems of Diwen Packaging Company under the new situation by using the modern enterprise strategic cost management theory. On the basis of the theory of strategic cost management of modern enterprises and the research of relevant literature at home and abroad, this paper puts forward the method system of strategic cost management of modern enterprises innovatively. Using the theory of strategic cost management in modern enterprises and the present situation of strategic cost management in Devon Packaging Company, the paper analyzes the existing problems, and applies SWOT analysis method. The value chain and strategic cost driver analysis are analyzed, and some suggestions are put forward: introducing the hidden cost into the evaluation index system, strengthening the downstream value chain analysis, and optimizing the supply chain management system. Improve value chain operation in production process. This paper is divided into five chapters. The first chapter introduces the background and significance of this study, the main contents and methods of the study, the second chapter briefly describes the basic concepts and development trends of modern enterprise strategic cost management, and summarizes the advanced experience. In the third chapter, the present situation, the existing problems and the causes of strategic cost management of Diwen Packaging Company are discussed in detail, and analyzed with the three tools in the system of strategic cost analysis. In the fourth chapter, the author puts forward the countermeasures to improve the strategic cost management of Diwen Packaging Company. The fifth chapter is the conclusion of the full text, which evaluates the expected effect of the implementation of the improved countermeasures and puts forward reasonable safeguard measures.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.8;F406.7

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