發(fā)布時(shí)間：2018-01-08 12:22

  本文關(guān)鍵詞：基于戰(zhàn)略成本管理的裝飾企業(yè)成本管理研究　出處：《湖南工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 戰(zhàn)略成本管理 裝飾企業(yè) 戰(zhàn)略定位 價(jià)值鏈管理

【摘要】：裝飾行業(yè)作為新興朝陽(yáng)產(chǎn)業(yè)，經(jīng)過近十年的發(fā)展，已經(jīng)成為我國(guó)經(jīng)濟(jì)消費(fèi)熱點(diǎn)和新的增長(zhǎng)點(diǎn)。隨著裝飾企業(yè)間競(jìng)爭(zhēng)的白熾化，各企業(yè)不得不紛紛尋求有效的方法和途徑，提升自身核心競(jìng)爭(zhēng)力。與此同時(shí)，隨著大量外資企業(yè)涌入我國(guó)裝飾市場(chǎng)，加之由家居供應(yīng)商的前向整合和房地產(chǎn)開發(fā)的后向整合所帶來(lái)的市場(chǎng)競(jìng)爭(zhēng)的進(jìn)一步加劇，越來(lái)越多的裝飾公司意識(shí)到，要想在機(jī)遇與挑戰(zhàn)并存的市場(chǎng)競(jìng)爭(zhēng)中增加企業(yè)經(jīng)濟(jì)效益，，提高核心競(jìng)爭(zhēng)力，就必須加強(qiáng)企業(yè)的成本管理。然而，目前我國(guó)大多數(shù)裝飾企業(yè)所采用的成本管理模式已無(wú)法適應(yīng)日益變化的環(huán)境。因此，轉(zhuǎn)換成本管理觀念，優(yōu)化成本管理方法，探索新的成本管理模式，以適應(yīng)現(xiàn)代經(jīng)濟(jì)的發(fā)展勢(shì)在必行。 本文運(yùn)用理論研究與企業(yè)實(shí)際相結(jié)合的方法，對(duì)裝飾企業(yè)的戰(zhàn)略成本管理進(jìn)行了研究。首先對(duì)戰(zhàn)略成本管理的理論框架進(jìn)行了研究，通過分析裝飾資源在戰(zhàn)略成本管理的應(yīng)用，根據(jù)當(dāng)前我國(guó)大多數(shù)裝飾企業(yè)在成本管理的現(xiàn)在和存在的問題進(jìn)行全面總結(jié)；然后詳細(xì)剖析了裝飾企業(yè)的戰(zhàn)略定位分析、從裝飾行業(yè)的外部及內(nèi)部?jī)r(jià)值鏈分析及裝飾企業(yè)的成本動(dòng)因分析來(lái)了解裝飾企業(yè)在戰(zhàn)略成本管理的應(yīng)用，并通過實(shí)例分析裝飾公司在戰(zhàn)略成本管理上的應(yīng)用可行性和效果評(píng)估，且提出了電商集成家裝模式的創(chuàng)新模式，最后強(qiáng)調(diào)了深化裝飾企業(yè)戰(zhàn)略成本管理所需做到的相關(guān)措施。
[Abstract]:Decoration industry as a new sunrise industry, after nearly ten years of development, has become a hot point of economic consumption and a new growth point in China. With the incandescence of competition among decoration enterprises. Enterprises have to find effective ways and means to improve their core competitiveness. At the same time, with a large number of foreign enterprises pouring into our decorative market. In addition, the forward integration of home suppliers and the backward integration of real estate development further intensified the market competition, more and more decoration companies are aware. In order to increase the economic benefits of enterprises and improve the core competitiveness in the market competition, we must strengthen the cost management. At present, the cost management mode adopted by most decoration enterprises in our country has been unable to adapt to the changing environment. Therefore, we should change the concept of cost management, optimize the cost management method and explore new cost management model. It is imperative to adapt to the development of modern economy. This paper studies the strategic cost management of decoration enterprises by combining theoretical research with enterprise practice. Firstly, the theoretical framework of strategic cost management is studied. By analyzing the application of decoration resources in strategic cost management, this paper summarizes the current and existing problems of most decoration enterprises in our country. Then it analyzes the strategic positioning of decoration enterprises in detail, analyzes the external and internal value chain of decoration industry and the cost driver analysis of decoration enterprises to understand the application of decoration enterprises in strategic cost management. And through the example analysis decoration company in the strategic cost management application feasibility and the effect appraisal, and proposed the electronic commerce integration home decoration pattern innovation pattern. Finally, it emphasizes the relevant measures to deepen the strategic cost management of decoration enterprises.
【學(xué)位授予單位】：湖南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.92

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