本文關(guān)鍵詞：蘋果公司戰(zhàn)略成本管理案例研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 蘋果公司 戰(zhàn)略成本管理 價值鏈 戰(zhàn)略定位 成本動因

【摘要】：當前,科技在社會發(fā)展中的推動作用持續(xù)得到顯現(xiàn),新興產(chǎn)業(yè)持續(xù)出現(xiàn),消費需求持續(xù)增加且多種多樣,生產(chǎn)的產(chǎn)品類別也變得豐富,推動企業(yè)逐步進入國際領(lǐng)域競爭。企業(yè)發(fā)展的外部整體環(huán)境持續(xù)發(fā)展和變化,這種情況下,成本管控的重要意義得到凸顯,企業(yè)應(yīng)結(jié)合實際對成本控制目標進行調(diào)整。由此,戰(zhàn)略成本理念逐步得到興起,這是一種先進管理體系,融合了管理、系統(tǒng)、運籌、經(jīng)濟等多個領(lǐng)域知識,比如價值鏈探究、戰(zhàn)略定位探究、成本動因探究等,成本方面信息在戰(zhàn)略管理方方面面都有體現(xiàn)。按照這種理論,企業(yè)應(yīng)站在長遠利益層面,結(jié)合市場整體需求和生產(chǎn)運營相關(guān)狀況,堅持市場競爭價格為指導(dǎo),將目標利潤放在核心地位,綜合采取量、本、利等探究理論,對各個指標進行精準管控并確保其處于計劃范圍,構(gòu)建成本持續(xù)下降的整體環(huán)境和體系。本文基于戰(zhàn)略成本管理理論,介紹相關(guān)國內(nèi)外文獻,介紹了戰(zhàn)略定位、價值鏈和成本動因三種分析方式,選擇蘋果公司作為案例,概括說明蘋果公司戰(zhàn)略成本管理現(xiàn)狀:高端市場與差異化的競爭戰(zhàn)略,以價值鏈管理為基礎(chǔ)的產(chǎn)品內(nèi)國際分工和嚴格控制各個環(huán)節(jié)成本等。從蘋果公司實際情況出發(fā),在戰(zhàn)略定位方面,通過SWOT分析模型分析其內(nèi)外部環(huán)境下的優(yōu)勢、機會、劣勢和面臨的威脅,并進行差異化戰(zhàn)略分析;在對蘋果公司進行價值鏈分析時,通過“微笑曲線”模型對內(nèi)部價值鏈進行分析,分析蘋果公司在價值鏈管理時對增值作業(yè)和非增值作業(yè)的取舍,通過“五力模型”對產(chǎn)業(yè)價值鏈進行分析,探索蘋果公司的利潤潛力;在進行成本動因分析時,從SMG支出、產(chǎn)品線、銷售方式、規(guī)模、組織機構(gòu)和庫存成本等幾個方面分析蘋果公司對增值作業(yè)的投入和對成本的控制能力;從戰(zhàn)略成本管理最著重的企業(yè)競爭發(fā)展能力和成本控制角度分析蘋果公司戰(zhàn)略成本管理的效果;文章的最后,得出案例啟示,對我國企業(yè)的戰(zhàn)略成本管理提供一些建議,比如樹立差異化的戰(zhàn)略成本管理觀念和國際分工和外包的價值鏈創(chuàng)新戰(zhàn)略,以及由于蘋果公司在IT行業(yè)的影響較大,專門針對中國手機行業(yè)提出了一些建議,以及針對蘋果公司戰(zhàn)略成本管理時候不足之處提出了改進意見。
[Abstract]:At present, to promote the role of science and technology in the development of society have continued to appear, emerging industries continue to appear, the consumer demand continues to increase and a variety of product categories also become rich, promote enterprises to gradually enter the international competition in the field of enterprise development. The overall external environment continues to change and development, in this case, the significance of cost control highlights, enterprises should be combined with the actual adjustment of cost control goal. Therefore, strategic cost concept gradually rise, this is a kind of advanced management system, management system, integration, management, economic and other fields of knowledge, such as value chain research, strategic positioning research, cost inquiry, cost information in strategy management aspects are reflected. According to this theory, the enterprise should stand in the long-term interest level, combined with the overall market demand and production operation situation, adhere to the market Competitive price as a guide, the target profit on the core position, take the comprehensive quantity, profit theory, precise control of each index and ensure that it is in the scope of construction plan, the overall environmental costs continued to decline and the strategic cost management system. Based on the theory, introduces the related literature at home and abroad, introduces the strategy location, value chain and cost driver analysis of three kinds of methods, choose the Apple Corp as a case, outlining the status of strategic cost management of Apple Corp: the high-end market with differentiated competitive strategy based on value chain management based on intra product specialization and strictly control the cost of each link. From the actual situation of the Apple Corp in strategic positioning through the SWOT analysis model, analysis of its internal and external environment advantages, opportunities, weaknesses and threats, and the analysis of differentiation strategy in Apple Corp; The value chain analysis, through the "Smiling Curve" model to analyze the internal value chain analysis, value chain management in Apple Corp of value-added actions and job choice, through to the industry value chain analysis, five forces model "explore the potential profits of the Apple Corp; the cost analysis, from the SMG expenditure that line of products, sales, scale, organization and analysis of several aspects of inventory cost of Apple Corp investment on value-added operations and the ability to control the cost of the Apple Corp; analysis of the performance of strategic cost management from the strategic cost management focuses on the most competitive development capability and cost control perspective; finally, it provides some inspirations. Suggestions on the strategic cost management of Chinese enterprises, such as setting up different strategic cost management concept and the international division of labor and the outsourcing strategy of value chain innovation, As well as the great influence of Apple Corp in the IT industry, it puts forward some suggestions for China's mobile phone industry, and puts forward some suggestions for improving Apple Corp's strategic cost management.

【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F416.6;F406.7

【參考文獻】

相關(guān)期刊論文 前10條

1 張穎;;戰(zhàn)略成本管理研究評述[J];財會通訊;2015年18期

2 張繼德;趙亞楠;;企業(yè)戰(zhàn)略成本管理在我國應(yīng)用的現(xiàn)狀、問題和對策[J];會計之友;2014年26期

3 馮洪濤;;基于價值鏈的企業(yè)戰(zhàn)略成本管理研究[J];中外企業(yè)家;2014年20期

4 馬燕;;基于價值鏈分析的企業(yè)成本控制與管理研究[J];財經(jīng)界(學(xué)術(shù)版);2014年01期

5 徐萬里;吳美潔;黃俊源;;成本領(lǐng)先與差異化戰(zhàn)略并行實施研究[J];軟科學(xué);2013年10期

6 汪睿;;以蘋果公司為例論國內(nèi)電子產(chǎn)品企業(yè)的成本控制[J];商;2013年18期

7 余野青;;基于核心競爭力的企業(yè)戰(zhàn)略成本管理研究[J];財會通訊;2013年20期

8 王靜;;企業(yè)戰(zhàn)略成本管理實施問題研究[J];商業(yè)經(jīng)濟;2013年13期

9 王勝利;;企業(yè)跨國經(jīng)營中的戰(zhàn)略成本管理[J];山東社會科學(xué);2013年03期

10 王立衛(wèi);;戰(zhàn)略成本管理在互聯(lián)網(wǎng)經(jīng)濟模式下的應(yīng)用——以小米科技為例[J];新西部(理論版);2013年Z2期

相關(guān)碩士學(xué)位論文 前3條

1 荊佩;戰(zhàn)略成本管理的績效評價研究[D];貴州財經(jīng)大學(xué);2013年

2 徐永杰;蘋果新一代數(shù)據(jù)線項目成本管理研究[D];吉林大學(xué);2013年

3 石瑩波;企業(yè)戰(zhàn)略成本管理及應(yīng)用研究[D];西安理工大學(xué);2007年

，

本文編號：1418440