本文關(guān)鍵詞： 戰(zhàn)略 成本管理 價(jià)值鏈 成本企劃　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制的運(yùn)行,21世紀(jì)的我國(guó)企業(yè)正處在一個(gè)以顧客需求為導(dǎo)向的動(dòng)態(tài)商業(yè)競(jìng)爭(zhēng)環(huán)境。如何有效配置企業(yè)資源,保持長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)是現(xiàn)代企業(yè)普遍面臨的問(wèn)題。五力分析模型與價(jià)值鏈分析相結(jié)合而搭建的戰(zhàn)略理論框架解釋了企業(yè)在面臨競(jìng)爭(zhēng)時(shí)怎樣創(chuàng)造卓越的業(yè)績(jī)。企業(yè)要實(shí)現(xiàn)使命,應(yīng)秉承自身獨(dú)特的價(jià)值觀打造其特定的價(jià)值鏈,在此基礎(chǔ)上做取舍抉擇,制定戰(zhàn)略規(guī)劃。在戰(zhàn)略制定、執(zhí)行和控制過(guò)程中,企業(yè)要力圖協(xié)調(diào)好價(jià)值鏈內(nèi)在各環(huán)節(jié)之間的關(guān)系,并在充滿不確定性的環(huán)境中保持戰(zhàn)略的持續(xù)性。正確的競(jìng)爭(zhēng)思維使企業(yè)能夠發(fā)現(xiàn)、創(chuàng)造并保有長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)。企業(yè)只有在對(duì)宏觀環(huán)境、產(chǎn)業(yè)結(jié)構(gòu)以及企業(yè)自身?yè)碛械馁Y源進(jìn)行分析和判斷后,才能找準(zhǔn)企業(yè)的戰(zhàn)略定位。基于戰(zhàn)略視角的成本管理就是從開(kāi)發(fā)細(xì)分利基市場(chǎng)開(kāi)始,定位企業(yè)是采取低成本戰(zhàn)略、差異化戰(zhàn)略還是集中戰(zhàn)略,或者三種戰(zhàn)略的結(jié)合。接著企業(yè)開(kāi)始做戰(zhàn)略品牌建設(shè)或是延伸,實(shí)施戰(zhàn)略品牌投資。在產(chǎn)品研發(fā)上,有效實(shí)施產(chǎn)品成本企劃,拓展產(chǎn)品組合的深度和廣度。在通路建設(shè)上,打造結(jié)構(gòu)合理的銷(xiāo)售通路和渠道使產(chǎn)品更快的投放市場(chǎng),減少渠道利益分成,提升渠道的運(yùn)營(yíng)效益。基于戰(zhàn)略的成本管理就是計(jì)劃、控制、分析企業(yè)價(jià)值鏈上的創(chuàng)造價(jià)值點(diǎn),在各個(gè)價(jià)值創(chuàng)造點(diǎn)上精簡(jiǎn)成本,提高資源使用效益,使企業(yè)持有長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)。本文主要從三個(gè)層面,就我國(guó)企業(yè)如何從戰(zhàn)略角度應(yīng)用成本管理理論和方法創(chuàng)造長(zhǎng)久競(jìng)爭(zhēng)優(yōu)勢(shì)進(jìn)行了探討。首先,從宏觀層面應(yīng)用PEST分析法分析政治、文化、經(jīng)濟(jì)和技術(shù)環(huán)境對(duì)企業(yè)的戰(zhàn)略定位、成本管理的影響；其次,從微觀的產(chǎn)業(yè)結(jié)構(gòu)環(huán)境分析企業(yè)所在產(chǎn)業(yè)結(jié)構(gòu)的盈利狀況,闡述企業(yè)與五種力量的博弈狀況；第三,以A公司為例分析該企業(yè)以戰(zhàn)略和成本管理的理論為基礎(chǔ),秉承企業(yè)使命和核心價(jià)值觀,制定企業(yè)戰(zhàn)略,計(jì)劃、組織、控制企業(yè)成本,從企業(yè)戰(zhàn)略定位、價(jià)值鏈分析、成本企劃和年度預(yù)算管理逐層次的成本管理,以實(shí)現(xiàn)高于行業(yè)平均水平的毛利率。
[Abstract]:With the operation of the market economy system in our country, the enterprises of our country are in a dynamic business competition environment oriented by customer demand in the 21st century. How to allocate the enterprise resources effectively. It is a common problem for modern enterprises to maintain long-term competitive advantage. The strategic theoretical framework based on the combination of five-force analysis model and value chain analysis explains how enterprises create outstanding performance in the face of competition. To fulfill the mission. We should build its specific value chain by adhering to its own unique values, on the basis of which we should make choices and make strategic plans. In the process of strategy formulation, implementation and control. Enterprises should try to coordinate the relationship between each link in the value chain and maintain the sustainability of strategy in the uncertain environment. The correct competitive thinking enables the enterprise to find out. Only after analyzing and judging the macro environment, the industrial structure and the resources owned by the enterprise itself. The cost management based on the strategic perspective is to start from the development of niche market, positioning enterprises to adopt low cost strategy, differentiation strategy or concentration strategy. Or the combination of three strategies. Then the enterprise began to do strategic brand construction or extension, the implementation of strategic brand investment. In product development, effective implementation of product cost planning. Expand the depth and breadth of the product mix. In the road construction, create a reasonable structure of sales channels and channels to make products put into the market faster, reducing the distribution of channel benefits. The strategic cost management is to plan, control, analyze the value points in the value chain, streamline the cost and improve the efficiency of the use of resources. This paper mainly discusses how to apply cost management theory and method to create long-term competitive advantage from three aspects. First of all. Apply PEST analysis method to analyze the influence of political, cultural, economic and technological environment on the strategic positioning and cost management of enterprises from the macro level. Secondly, the paper analyzes the profit situation of the industrial structure of the enterprise from the micro industrial structure environment, and expounds the game situation between the enterprise and the five kinds of forces. Third, take A company as an example to analyze the enterprise based on the theory of strategy and cost management, uphold the mission and core values of the enterprise, formulate the enterprise strategy, plan, organize, control the enterprise cost, from the strategic positioning of the enterprise. Value chain analysis, cost planning and annual budget management in order to achieve higher than the industry average level of gross profit.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.72;F426.82

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本文編號(hào)：1451496