本文選題：凱撒旅游 + 戰(zhàn)略成本管理　； 參考：《東華大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,上市公司更換主營(yíng)業(yè)務(wù)已經(jīng)成為比較常見(jiàn)的現(xiàn)象。主營(yíng)業(yè)務(wù)的更換往往帶來(lái)名稱(chēng)的變更。據(jù)統(tǒng)計(jì),2015年有超過(guò)200家上市公司改名,約占上市公司總量的10%。經(jīng)過(guò)對(duì)這些更名公司的具體分析,可將其分為兩類(lèi),一類(lèi)是有其名而無(wú)其實(shí),即公司為迎合市場(chǎng)追逐熱點(diǎn)進(jìn)行更名,意欲抬升估值;另一類(lèi)是實(shí)至名歸型,公司發(fā)生重組、資產(chǎn)整合,主營(yíng)業(yè)務(wù)發(fā)生一定質(zhì)變,為使證券名稱(chēng)更好的與實(shí)際業(yè)務(wù)相符,從而進(jìn)行更名。不管哪一類(lèi)更名,都會(huì)向投資者傳遞公司轉(zhuǎn)型、改革的預(yù)期,從而提升整體估值水平,短時(shí)間內(nèi)吸引投資者的眼球,被廣泛關(guān)注。目前,我國(guó)大部分公司,包括頻繁更名的公司,成本管理觀念落后,缺乏戰(zhàn)略意識(shí),公司整體成本居高不下。公司更名往往會(huì)帶來(lái)生產(chǎn)經(jīng)營(yíng)特點(diǎn)的變化,其整體戰(zhàn)略會(huì)發(fā)生轉(zhuǎn)移或調(diào)整,原有的成本管理模式也會(huì)發(fā)生改變。而更名帶來(lái)的積極影響能否持續(xù)長(zhǎng)久,對(duì)此進(jìn)行的研究具有十分重要的現(xiàn)實(shí)意義。通過(guò)對(duì)相關(guān)文獻(xiàn)的梳理發(fā)現(xiàn),前人主要針對(duì)單個(gè)企業(yè)或行業(yè)的戰(zhàn)略成本管理體系進(jìn)行探討,較少關(guān)注到更名上市公司的成本管理,本文以凱撒旅游為分析對(duì)象,著眼于這類(lèi)公司的戰(zhàn)略成本管理分析。本文應(yīng)用了理論研究和案例分析結(jié)合的方法。在對(duì)相關(guān)文獻(xiàn)進(jìn)行梳理和歸納之后,闡述了戰(zhàn)略成本管理的基本理論,通過(guò)對(duì)邁克爾·波特、萊利等人理論的梳理,介紹了戰(zhàn)略定位、價(jià)值鏈、成本動(dòng)因分析,為戰(zhàn)略成本管理體系的具體應(yīng)用打下了理論基礎(chǔ)。通過(guò)對(duì)比凱撒旅游更名前后的財(cái)務(wù)績(jī)效,從財(cái)務(wù)角度分析了凱撒旅游的經(jīng)營(yíng)及成本管理的現(xiàn)狀,介紹了凱撒旅游在成本管理中存在的問(wèn)題。闡述凱撒旅游實(shí)施戰(zhàn)略成本管理的必要性與可行性,并運(yùn)用戰(zhàn)略成本管理的桑克模式,從戰(zhàn)略定位、價(jià)值鏈、成本動(dòng)因三個(gè)角度對(duì)凱撒旅游深入分析。最后,對(duì)其構(gòu)建和完善戰(zhàn)略成本管理體系提出建議,希望能夠在一定程度上幫助凱撒旅游完善成本管理體系,同時(shí)以小見(jiàn)大,初步得出結(jié)論,認(rèn)為更名給公司帶來(lái)的發(fā)展不穩(wěn)定、不持續(xù),公司應(yīng)在實(shí)際經(jīng)營(yíng)上下功夫,引入戰(zhàn)略成本管理模式,從戰(zhàn)略定位、價(jià)值鏈、成本動(dòng)因出發(fā),形成核心競(jìng)爭(zhēng)力,贏得長(zhǎng)期競(jìng)爭(zhēng)優(yōu)勢(shì)。本文在戰(zhàn)略成本管理理論的框架下,聚焦我國(guó)資本市場(chǎng)中這一類(lèi)特殊的企業(yè),分析名稱(chēng)變更對(duì)企業(yè)戰(zhàn)略成本管理體系的影響,并探究名稱(chēng)變更能否給企業(yè)自身發(fā)展提供源源不斷的動(dòng)力。
[Abstract]:With the development of market economy in our country, it has become a common phenomenon for listed companies to change their main business. The change of the main business often brings the change of name. According to statistics, more than 200 listed companies changed their names in 2015, accounting for about 10% of the total listed companies. Through the specific analysis of these renaming companies, they can be divided into two categories: one is the company has its name, but it has no truth, that is, the company intends to raise its valuation in order to cater to the hot spots pursued by the market; and the other is the company that is worthy of the real name and the company is reorganized. Assets integration, the main business has a certain qualitative change, in order to make the securities name better in line with the actual business, so as to change the name. Either type of change of name conveys to investors expectations of corporate transformation and reform, thereby raising the overall valuation level and attracting the attention of investors in a short period of time. At present, most companies in our country, including those frequently renamed, have backward concept of cost management, lack of sense of strategy, and high overall cost. Changing the name of the company often brings about the change of the characteristics of production and operation, its overall strategy will be transferred or adjusted, and the original cost management mode will also change. The research on whether the positive effect of renaming can last for a long time is of great practical significance. Through combing the related literature, the predecessors mainly focus on the strategic cost management system of a single enterprise or industry, and pay less attention to the cost management of listed companies. This paper takes Caesar tourism as the analysis object. Focus on strategic cost management analysis of such companies. This paper applies the method of combining theoretical research and case analysis. After combing and summing up the relevant literature, this paper expounds the basic theory of strategic cost management, and introduces the strategic positioning, value chain, cost driver analysis through combing Michael Porter, Riley's theory, etc. It lays a theoretical foundation for the application of strategic cost management system. By comparing the financial performance of Caesar tourism before and after the change of name, this paper analyzes the current situation of Caesar tourism management and cost management from the financial point of view, and introduces the problems existing in the cost management of Caesar tourism. This paper expounds the necessity and feasibility of implementing strategic cost management in Caesar's tourism, and analyzes Caesar's tourism from three angles of strategic orientation, value chain and cost driver by using the Sanker mode of strategic cost management. Finally, the paper puts forward some suggestions to construct and perfect the strategic cost management system, hoping to help Caesar tourism to perfect the cost management system to a certain extent, at the same time, through a small part to see the whole, and draw a preliminary conclusion. It is considered that the development of the company brought by the change of name is unstable and unsustainable, and the company should make great efforts in the actual operation and introduce the strategic cost management model to form the core competitiveness from the strategic positioning, the value chain and the cost driver. Win a long-term competitive advantage. Under the framework of strategic cost management theory, this paper focuses on this kind of special enterprises in the capital market of our country, and analyzes the influence of the change of name on the strategic cost management system of enterprises. And explore whether the change of name can provide continuous power for the development of the enterprise itself.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F592.6;F590.66

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