本文選題：戰(zhàn)略成本管理 + 價(jià)值鏈��； 參考：《華南理工大學(xué)》2013年碩士論文

【摘要】：戰(zhàn)略成本管理是將戰(zhàn)略管理與成本管理相互結(jié)合的產(chǎn)物，有其一套完整的理論框架和分析方法。金融危機(jī)后，各類成本的持續(xù)上升，對(duì)屬于傳統(tǒng)制造業(yè)的晴雨傘制造行業(yè)造成了很大沖擊，將戰(zhàn)略成本管理理論的對(duì)行業(yè)內(nèi)唯一一家上市公司MS公司進(jìn)行成本管理問(wèn)題研究，分析出MS公司成本管理上存在的主要問(wèn)題，并提出建議，對(duì)MS的長(zhǎng)期發(fā)展是非常有必要的。 本文是一篇診斷報(bào)告型論文，在具體論述上主要分三個(gè)部分進(jìn)行： 第一部分：緒論。本文對(duì)本課題的研究背景及意義進(jìn)行闡述，點(diǎn)明本文選題的意義所在，結(jié)合目前國(guó)內(nèi)外文獻(xiàn)中關(guān)于戰(zhàn)略成本管理理論的主流觀點(diǎn)和MS公司的具體情況，對(duì)戰(zhàn)略成本管理理論框架的分析思路進(jìn)行了闡述，梳理出該理論分析方法的應(yīng)用步驟。并說(shuō)明本論文的主要研究?jī)?nèi)容及方法。 第二部分：MS公司戰(zhàn)略成本管理的現(xiàn)狀分析。按上述梳理出的戰(zhàn)略成本管理理論分析方法的應(yīng)用步驟，從公司戰(zhàn)略定位、價(jià)值鏈以及戰(zhàn)略成本動(dòng)因三個(gè)角度對(duì)MS公司的成本問(wèn)題進(jìn)行分析診斷，實(shí)現(xiàn)戰(zhàn)略成本管理從理論到實(shí)踐的進(jìn)一步深化。 第三部分：通過(guò)系統(tǒng)分析，得出MS公司在戰(zhàn)略成本管理上存在的一些問(wèn)題。有產(chǎn)品定位趨同、企業(yè)戰(zhàn)略匹配不到位、成本管理范圍過(guò)窄、增值與非增值作業(yè)流程有待優(yōu)化、供應(yīng)商關(guān)系管理不足、營(yíng)銷能力不足、員工工作經(jīng)驗(yàn)不足、員工責(zé)任感不強(qiáng)等問(wèn)題。 第四部分：針對(duì)第三部分的主要問(wèn)題，提出自己的一些看法及建議，有注重產(chǎn)品差異化、優(yōu)化企業(yè)戰(zhàn)略匹配、擴(kuò)寬成本管理的范圍、優(yōu)化增值與非增值作業(yè)流程、加強(qiáng)供應(yīng)商關(guān)系管理、積極改變銷售管理模式、完善激勵(lì)與約束機(jī)制，以供企業(yè)能更好的完善成本管理系統(tǒng)。 通過(guò)本文研究，主要站在戰(zhàn)略角度探討了MS公司出現(xiàn)的問(wèn)題并提出了相應(yīng)的建議，以幫助公司管理層應(yīng)對(duì)現(xiàn)階段的成本管理問(wèn)題，為MS公司可持續(xù)競(jìng)爭(zhēng)力的獲得提供參考，具有現(xiàn)實(shí)意義及針對(duì)性；另一方面，也為國(guó)內(nèi)其他企業(yè)，尤其是傳統(tǒng)制造業(yè)的成本管理實(shí)踐提供借鑒，具有參考價(jià)值。
[Abstract]:Strategic cost management is a combination of strategic management and cost management, which has a complete theoretical framework and analytical methods. After the financial crisis, various kinds of costs continue to rise, which has a great impact on the umbrella manufacturing industry, which belongs to the traditional manufacturing industry. The strategic cost management theory is used to study the cost management of MS Company, the only listed company in the industry. This paper analyzes the main problems existing in the cost management of MS Company, and puts forward some suggestions, which is very necessary for the long-term development of MS. This paper is a diagnostic report paper, which is mainly divided into three parts: Part one: introduction. This paper expounds the research background and significance of this topic, points out the significance of this topic, combines the mainstream view of strategic cost management theory in domestic and foreign literature and the specific situation of MS Company. The theoretical framework of strategic cost management is discussed, and the application steps of the theoretical analysis method are sorted out. The main research contents and methods of this paper are also explained. The second part is the analysis of the current situation of strategic cost management. According to the applied steps of the strategic cost management theory analysis method, this paper analyzes and diagnoses the cost problems of MS Company from the three angles of strategic positioning, value chain and strategic cost driver. Realize the further deepening of strategic cost management from theory to practice. The third part: through the systematic analysis, obtains the MS company in the strategic cost management existence some questions. There are product orientation convergence, enterprise strategy matching is not in place, the scope of cost management is too narrow, the value-added and non-value-added operation processes need to be optimized, the supplier relationship management is insufficient, the marketing ability is insufficient, the staff work experience is not enough, Employee responsibility is not strong and so on. The fourth part: aiming at the main problems of the third part, some opinions and suggestions are put forward, such as paying attention to product differentiation, optimizing enterprise strategy matching, broadening the scope of cost management, optimizing value-added and non-value-added operation flow. Strengthen supplier relationship management, actively change the sales management model, improve the incentive and constraint mechanism, so that enterprises can better improve the cost management system. Through the research of this paper, this paper mainly discusses the problems of MS Company from a strategic point of view and puts forward some corresponding suggestions, in order to help the management of the company to cope with the current cost management problems, and to provide a reference for the sustainable competitiveness of MS Company. It has practical significance and pertinence; on the other hand, it also provides reference for other domestic enterprises, especially traditional manufacturing industry.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F424

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本文編號(hào)：1990661