【作者】 张辉；

【导师】 曹庆仁；

【作者基本信息】 中国矿业大学 ， 工商管理硕士（专业学位）， 2020， 硕士

【摘要】 成本管理是会计的重要主题,也是会计最复杂的领域之一。成本管理历史悠久,先有传统成本管理,后有战略成本管理。战略成本管理能够站在长远、全局、宽范围的角度对待成本的管理问题,以保持提高企业的持久竞争优势为目标,因而是科学全面的成本管理。随着经济的快速发展,轮胎行业竞争激烈,XX橡胶有限公司实行的成本管理已经不能满足市场竞争需要,成本管理不足问题,阻碍了企业继续良好发展。企业受制于原材料成本的波动,以及技术、管理的不足,进而导致产品的行业内定价权不高,企业发展遇到了瓶颈。解决企业成本管理问题,重点在于实施战略成本管理。因为传统成本管理,着重于生产制造环节,控制成本具有较大局限性。单纯降低成本,忽视顾客需求与竞争地位,成本管理容易陷入误区。对于企业而言,研发设计、营销,外部价值链关系均是成本控制的范围,只有战略成本管理才能有效扩大管理范围。传统成本管理提供会计核算信息不够准确,而且缺少科学的成本动因溯源管理,很难解决深层次成本控制问题。突破传统成本管理瓶颈的现代成本管理工具,在战略成本管理下可以有效应用。而且,战略成本管理基于传统成本管理的基础,并不否定传统成本管理有效的部分。因此,只有实施战略成本管理,才能提高企业竞争优势,从而突破瓶颈,迎来发展的拐点。本文选用XX橡胶有限公司作为研究对象。全文分为六部分。首先介绍了研究的背景,从国外文献和国内文献分别对战略成本管理的研究理论成果状态进行了梳理归纳,选择了主要观点进行总结分析。接着详细展开了战略成本管理理论分析,为全文开展战略成本管理研究提供了理论支撑基础。第三,从企业背景和行业状况出发,对企业发展与战略成本管理现状分析。第四,应用战略成本管理模式分析了企业战略成本管理存在的问题与不足。中间运用财务比较分析方法寻找公司的差距,结合对公司的调查情况,分解企业成本管理的主要问题。然后,运用战略成本管理工具和方法提出了解决策略,从完善内部价值链、横向价值链、纵向价值链角度开展分析,提出解决之道。运用作业成本管理方法,完善核算,实施作业管理。还提出了期货保值和战略业绩评价考核体系,进一步完善了企业战略成本管理模式体系。最后,对论文的研究成果进行总结提出不足,并对将来的完善提出展望。该论文有图10幅,表34个,参考文献89篇。更多还原

【Abstract】 Cost management is an important subject of accounting and one of the most complex areas of accounting.It has a long history for cost management,the traditional cost management is earlier than the strategic cost management.The Strategic cost management can cope with the problem of cost management from the perspective of long term,overall situation and wide range,it is the target for enterprises to improve the sustainable competitive advantages,so it is scientific and comprehensive cost management.With the rapid development of the economy,the competition among enterprises in the tire industry is increasingly fierce,the cost management carried out by XX rubber company Ltd.has been unable to meet the needs of market competition,and the lack of cost management has hindered the company’s continuous and good development.Status of the enterprise is limited by the fluctuation of cost of raw material,as well as the insufficiency of technology and management,which leads to the situation that it has less product pricing power in the industry,and the development of the enterprise has reached a bottleneck.To solve the problem of cost management in the enterprise,it is important for the enterprise to implement the strategic cost management.Because the traditional cost management focus the problem on the process of manufacture,cost control has more limitations.For enterprises,r&d design,marketing and the coordination of external value chain are all the scope of cost control,only strategic cost management can effectively expand the scope of management.The traditional cost management to provide accounting information is not accurate enough to follow up scientific cost driver,so it is difficult to deeply solve the cost control problems.Modern cost management tools that break through the bottleneck of traditional cost management can be effectively applied to strategic cost management.Moreover,strategic cost management is based on traditional cost management,which does not negate the effective part of traditional cost management.Therefore,only the implementation of strategic cost management has become true can the enterprise improve the competitive advantage and break through the bottleneck,also change adverse situation.In this paper,XX rubber company Ltd.is selected as the object of study.The paper is divided into six parts.Firstly,the research background is given,the research theory achievements of strategic cost management among literature from abroad anddomestic are summarized and the main point of summary analysis is chosen.And then the strategic cost management theory analyzed in detail which provides the theoretical support for the research of strategic cost management.Thirdly,this paper analyzes the status of development and strategic cost management in XX company from both the enterprise background and industry conditions.Fourthly,according to the model of strategic cost management this paper analyzes the problems and shortage of strategic cost management in this enterprise.The financial comparative analysis method is applied to find the gap between companies,and realize the combination of the investigation of the enterprise,the main problems of cost management in this enterprise is analyzed in detail.Then,strategic cost management tools and methods are used to put forward the solution,from the improvement of the internal value chain,horizontal value chain and vertical value chain,methods of activity-based costing management are applied to solve the problems of the enterprise in strategic cost management.This paper also puts forward the evaluation system of futures preservation and strategic performance,and further improves the system of strategic cost management.Finally,the paper summarizes the research results and puts forward the shortcomings,and proposes the prospects for the future.This paper has 10 figures,34 tables and 89 references.更多还原