發(fā)布時間：2018-06-04 08:25

  本文選題：戰(zhàn)略成本管理 + 價值鏈�。� 參考：《華北電力大學(北京)》2017年碩士論文

【摘要】：隨著經濟市場環(huán)境的不斷變化,企業(yè)面臨的更大的競爭壓力。在應用成本管理方法時,企業(yè)往往采用單個方法,而這些成本管理方法之間缺少相互聯(lián)系。戰(zhàn)略成本管理包含了相互聯(lián)系的多種成本管理方法,共同致力于企業(yè)的整體戰(zhàn)略,因此具有較好的應用性。戰(zhàn)略成本管理為企業(yè)在成本控制方面提供了一種系統(tǒng)化的管理模式,能夠為企業(yè)提升競爭力創(chuàng)造有利條件。本文闡述戰(zhàn)略成本管理的概念、目標、特點,以及戰(zhàn)略成本管理的應用方法。運用案例分析法和文獻研究法,在國內外理論研究的基礎上結合XH醫(yī)療公司的案例,對醫(yī)療器械企業(yè)戰(zhàn)略成本管理進行研究。論文首先闡述醫(yī)療器械行業(yè)的現(xiàn)狀,然后對XH公司所處的內外部環(huán)境進行分析,并按照戰(zhàn)略成本管理的實施步驟進行價值鏈管理、戰(zhàn)略定位和成本動因管理方面的分析。XH公司發(fā)展較為完善,其持續(xù)的盈利狀況和穩(wěn)定的發(fā)展狀態(tài)為公司進行大規(guī)模的收購兼并提供了雄厚的資本,也為公司的科技研發(fā)提供了必不可少的資金支持。因此公司把自主創(chuàng)新和收購兼并作為公司發(fā)展的主要方向具有現(xiàn)實中的可能性。公司總體戰(zhàn)略是自主創(chuàng)新和收購兼并,但是在三個業(yè)務板塊上的側重點有所不同。成本動因管理深入到影響公司戰(zhàn)略的成本因素,本文選擇公司規(guī)模、科技、全面質量管理和生產利用效率等關鍵因素,明確公司進行戰(zhàn)略成本管理的側重點。從XH醫(yī)療公司2008年至2015年的發(fā)展態(tài)勢來看,公司規(guī)模逐漸擴大,盈利水平持續(xù)攀升,戰(zhàn)略成本管理的實施取得良好成效。我國學術界對于戰(zhàn)略成本管理的研究側重于理論層面,相應的管理方法在企業(yè)中的研究較少,所以理論界缺少對戰(zhàn)略成本管理應用方面的探討。論文選取醫(yī)療器械行業(yè)作為戰(zhàn)略成本管理的領域,并針對XH醫(yī)療器械公司實施戰(zhàn)略成本管理的具體案例進行研究。本文為我國醫(yī)療器械企業(yè)實施戰(zhàn)略成本管理提出建議,并對戰(zhàn)略成本管理的優(yōu)點和應用當中的限制性因素進行分析,希望能夠為其他企業(yè)提供參考。本文認為,戰(zhàn)略成本管理是企業(yè)將戰(zhàn)略和成本管理相結合的一種系統(tǒng)化的有效管理工具。隨著市場經濟的不斷完善以及企業(yè)經營活動的不斷改進,戰(zhàn)略成本管理自身的優(yōu)勢會越來越得到體現(xiàn),并會被更多企業(yè)采納。
[Abstract]:With the constant changes of the economic market environment, enterprises are facing greater competitive pressure. In the application of cost management methods, enterprises often adopt a single method, and these cost management methods lack of interrelation. Strategic cost management includes a variety of interrelated cost management methods, working together on the overall strategy of the enterprise, so it has a better application. Strategic cost management provides a systematic management model for enterprises in cost control, and can create favorable conditions for enterprises to enhance their competitiveness. This paper describes the concept, objectives, characteristics and application of strategic cost management. Using the method of case analysis and literature research, combining the case of XH Medical Company at home and abroad, this paper studies the strategic cost management of medical device enterprises. This paper first describes the current situation of medical device industry, then analyzes the internal and external environment of XH Company, and carries out value chain management according to the implementation steps of strategic cost management. Analysis of strategic positioning and cost driver management. XH Company's development is relatively perfect. Its continuous profit status and stable development state provide abundant capital for the company to carry out large-scale mergers and acquisitions. Also for the company's scientific and technological research and development to provide essential financial support. Therefore, it is possible for the company to take independent innovation and merger and acquisition as the main direction of the development of the company. The company's overall strategy is independent innovation and mergers and acquisitions, but the focus on the three business sectors is different. The cost driver management goes deep into the cost factors that influence the company strategy. This paper selects the key factors such as the scale of the company, science and technology, total quality management and production and utilization efficiency, and makes clear the focus of the strategic cost management of the company. According to the development situation of XH Medical Company from 2008 to 2015, the scale of XH Medical Company is gradually expanded, the profit level continues to climb, and the implementation of strategic cost management has achieved good results. The research on strategic cost management in Chinese academic circles is focused on the theoretical level, and the corresponding management methods are less studied in enterprises, so the theoretical circle lacks the discussion on the application of strategic cost management. The paper selects the medical device industry as the strategic cost management field, and carries on the research to the XH medical device company implementation strategic cost management concrete case. This paper puts forward some suggestions for the implementation of strategic cost management in Chinese medical device enterprises, and analyzes the advantages of strategic cost management and the restrictive factors in its application, hoping to provide reference for other enterprises. This paper holds that strategic cost management is a systematic and effective management tool which combines strategy and cost management. With the continuous improvement of market economy and the continuous improvement of business activities, the advantages of strategic cost management will be more and more reflected, and will be adopted by more and more enterprises.
【學位授予單位】：華北電力大學(北京)
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.72;F426.4

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