本文關(guān)鍵詞： 戰(zhàn)略成本管理 變壓器制造企業(yè) 績(jī)效評(píng)估機(jī)制　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)環(huán)境的愈加復(fù)雜多變，各項(xiàng)成本的日益大幅提高，制造性企業(yè)如何在激烈的市場(chǎng)競(jìng)爭(zhēng)中占得一席之地，如何在盈利空間日漸縮小的形勢(shì)下得以生存發(fā)展，企業(yè)管理者們正在不斷尋找著各式各樣的解決之道。但是，產(chǎn)品的市場(chǎng)定位和企業(yè)的銷售策略，往往決定了產(chǎn)品的基本價(jià)位區(qū)間，同時(shí)同行們的激烈價(jià)格競(jìng)爭(zhēng)，也使得產(chǎn)品的價(jià)格越來(lái)越難以按照企業(yè)的設(shè)想來(lái)決定，，更多的由市場(chǎng)競(jìng)爭(zhēng)和招投標(biāo)來(lái)決定。在這種情況下，企業(yè)就不得不需要重新審視其自身的成本，于是成本管理成為了他們最終的關(guān)注焦點(diǎn)。只有以較低的成本、良好的服務(wù)、優(yōu)秀的品牌、快速的反應(yīng)服務(wù)于客戶，才能使企業(yè)在競(jìng)爭(zhēng)中謀得生存之本，最終立于不敗之地。 本文在認(rèn)真查閱國(guó)內(nèi)外相關(guān)戰(zhàn)略成本管理的著作，在學(xué)習(xí)掌握戰(zhàn)略成本管理理論和方法的同時(shí)，以S變壓器公司的成本管理為研究對(duì)象，分析成本管理的現(xiàn)狀以及存在的問(wèn)題，理論聯(lián)系實(shí)際，提出在其內(nèi)部推行戰(zhàn)略成本管理的思路，并闡述具體實(shí)施的前提條件和核心程序，幫助企業(yè)能夠不斷地完善成本管理的薄弱環(huán)節(jié)，從而提高產(chǎn)品的市場(chǎng)競(jìng)爭(zhēng)力和盈利水平，使企業(yè)能在激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境中持續(xù)地保持競(jìng)爭(zhēng)優(yōu)勢(shì)。
[Abstract]:With the increasing complexity of the market environment and the increasing cost of manufacturing enterprises how to occupy a place in the fierce market competition. How to survive and develop in the situation of shrinking profit space, enterprise managers are constantly looking for a variety of solutions. However, the market positioning of products and the sales strategy of enterprises. Often determine the basic price range of products, at the same time, the fierce price competition of peers, also make it more and more difficult to determine the price of products in accordance with the enterprise's assumptions. More by the market competition and bidding to decide. In this case, enterprises have to review their own costs, so cost management has become the final focus of their attention. Only at a lower cost. Good service, excellent brand, quick response to the customer, can make the enterprise survive in the competition, finally in an invincible position. In this paper, we carefully refer to domestic and foreign works on strategic cost management, learn and master the theory and methods of strategic cost management, and take the cost management of S transformer company as the research object. This paper analyzes the current situation and existing problems of cost management, combines theory with practice, puts forward the idea of carrying out strategic cost management in its interior, and expounds the preconditions and core procedures for its concrete implementation. It can help enterprises to improve the weak links of cost management continuously, so as to improve the market competitiveness and profit level of products, so that enterprises can keep competitive advantage in the fierce market competition environment.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F416.6;F275.3

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