【作者】 王春雷；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2012， 硕士

【摘要】 随着时间推移,企业的经营环境发生了巨大变化,特别是进入超竞争环境和买方市场时代,企业所面临的来自各方面的竞争日趋激烈,成本管理便成了企业获得竞争优势的有效工具。一方面,企业之间对廉价劳动力和原材料的争夺更加激烈,各个企业对流程控制和成本节约意识也普遍增强,实施成本领先战略的难度逐渐增加；另一方面,现代产品生命周期与日缩短,高新技术的应用使得技术、工艺和材料的更替速度逐日加快,管理理论的创新亦随之不断涌现,差异化战略优势难以长期保持。现代企业的生产能力普遍过剩,消费者的选择空前丰富,市场中消费者的力量在很大程度上也有所加强。一方面,消费者希望自己购买产品所付出的价格是最低廉的,并且是物有所值的；另一方面,消费者又希望所购买到的产品是最高质量的,并且符合自身独特需求的。在这种情况下,如何以相对较低的成本投入为消费者提供能够满足个性化需求的产品是所有现代企业面临的一个关键问题。正因如此,企业竞争战略的理论研究与理论创新变得越来越重要。战略管理大师迈克尔·波特提出的三种基本竞争战略被广泛应用,同时他也提出了“夹在中间”理论来警示企业切莫同时实施成本领先战略和差异化战略,否则结果将会导致两种战略都失败。然而,随着时间的推移、科学技术的发展、经济环境的变化,越来越多的学者通过对竞争战略理论的研究与实践,发现通过对成本领先战略和差异化战略的各种因素进行优化重组,企业可以实现同时兼具成本领先和差异化两种优势,为消费者实现价值创新——既价格低廉又物超所值。成本领先战略和差异化战略耦合既具有可行性,也是实现价值创新的有效选择。信息技术的发展和进步、消费者需求的个性化和多元化、组织形式的变革、管理理论的创新等等,为成本领先战略和差异化战略耦合提供了重要的条件。此时,如何将两者统一起来,保持一个最佳的耦合度,使企业做到既有效差别又价格低廉,是实施战略耦合的关键所在本文在文献研究的基础上,从成本管理角度入手,分析成本领先战略和差异化战略耦合前提条件、现实意义、方法措施、途径和程序等等。以期为成本领先战略和差异化战略耦合理论做有益的补充,并为企业如何实施成本领先战略和差异化战略耦合,获取持久的竞争优势和实现成本控制发挥指导作用。本文按照背景研究、理论分析、案例分析、总结思考的思路来论述,文章主体分五个部分：第一部分为绪论,阐明本文的选题背景、实用价值以及研究的方法、内容,重点说明国内外学者的研究现状和本文的微薄贡献。第二部分为理论基础,阐述单一战略的适用条件和实现途径,通过对实施单一战略所带来的成本管理方面的风险进行分析,大胆提出两种战略耦合的概念、意义,并对战略耦合的可行性进行分析。第三部分为战略耦合实施,在理论分析的基础上,总结出企业实施战略耦合要具备现代化的组织结构、技术领先与规模优势、明确的顾客群和富有创新精神的企业文化等条件,提出战略耦合的措施、途径和程序。第四部分为案例分析,以F公司为例,具体阐述企业如何实施战略耦合。第五部分为结论与建议,通过实施战略耦合的实际案例,总结出成本领先战略和差异化战略耦合的优势和不足之处,提出个人建议、研究的局限以及后续研究的方向。本文采用规范研究和案例研究相结合的方法,以规范研究进行理论说明和指导,用案例来对理论进行证明。将成本理论和管理理论与我国企业实际案例相结合,通过对单一竞争战略的风险分析,进而从成本管理角度提出成本领先战略和差异化战略耦合的相关理论,再通过案例对战略耦合理论进一步论证,最后从促进企业战略耦合角度提出自己的建设性意见。本文的微薄贡献主要有以下几点：(1)本文系统的梳理和总结了前人关于成本领先战略和差异化战略耦合的相关论述,并从中找出基于成本管理角度这个研究的切入点,进行深入研究。(2)本文结合基本竞争战略理论,从成本管理角度对单一战略风险进行分析,大胆提出基本竞争战略耦合的概念,并进行了耦合理论和实施的相关论述。(3)本文重新划分了战略耦合的途径,笔者认为可以在资源、组织、产品和销售等方面实现战略耦合。更多还原

【Abstract】 With the passage of time, the business environment has undergone tremendous changes, especially in the super competitive environment and the buyer’s market of the times, enterprises are facing increasingly fierce competition from various aspects. On one hand, the contention on cheap labor and raw material among the enterprises is becoming more intense, each enterprise is also generally increasing the consciousness of process optimization and cost control, cost-leading strategy is increasing difficulty, cost reduction is a prerequisite for business survival rather than a powerful weapon for competitive advantage; on the other hand, the life cycle of the product is being shorten, the turnover rate of new technology, new process, new materials is increasing, management theory innovation will continue to emerge, differentiation strategy advantage is difficult to maintain in the long run, exclusive costs continue to increase. In addition, the consumers hope to buy products with the lowest price and value for money. Consumers also want to buy goods of high quality and a unique personality. In this case, how the enterprise with relatively low cost provide consumers with meeting the demand for personalized products. That is about the enterprise to establish the lasting competitive advantage and achieve cost controlling which is a key question the modern enterprises facing with.Because of this, the enterprise competition strategy theory research and theoretical innovation is becoming more and more important. Strategic management master Michael Port proposed three basic competitive strategies widely used. At the same time, he also presented a "stuck in the middle" theory, warning enterprises not to implement cost leadership strategy and differentiation strategy at the same time; otherwise it will lead to failure of the two strategies. However, with the passage of time and the development of science and technology and the change of economic environment, based on research and practice of the competition strategy theory, more and more scholars discover after optimization and reorganization the various factors of cost leadership strategy and differentiation strategy, enterprise can achieve having the advantages of cost leadership and the differentiation strategy, realizing the value of innovation for consumers--both low price and value for money. Not only do cost leadership strategy and differentiation strategy coupling have feasibility, but also an effective choice. To realize the value of innovation. Information technology development and progress, consumers, personalized and diversified demand, form of organizes, changing, innovation of management theory and so on, these provides important condition for the cost leading strategy and differentiation strategy coupling. At this time, the key to implement the strategy coupling is about how to unite these two aspects, making enterprises achieve effective difference and maintain low prices, maintaining an optimal coupling degree.On the basis of literature research, from the perspective of cost management, this article analyzes cost leadership strategy and differentiation strategy coupling pre-conditions, significance, methods, approaches and procedures and measures. The purpose is to provide cost leadership strategy and differentiation strategy coupling theory with beneficial supplement, and to guide enterprises how to implement cost leadership strategy and differentiation strategy coupling, gain long-term competitive advantage and control cost.This paper designs the structure and content according to the ideas of " background-theoretical analysis-case analysis, summary and reflection", and divide five chapters to expound it:The first chapter is the introduction, mainly elaborating the selected topic background, the practical value and research method, content, focusing on the research achievement domestic and foreign scholars have already gained on this issue and the innovation of this article or a little contribution.The second chapter is the theoretical basis, beginning with a cost leadership strategy and differentiation strategy theory; it elaborates single strategy applicable conditions and ways of realization. Through analyzing the risk of implementations a single strategy separately, we put forward boldly the concept, importance of two kinds of strategy coupled, and feasibility analysis.The third chapter is implementation of strategy coupling, based on the analysis of cost leadership strategy and differentiation strategy coupling theory this paper sums up that for implementing the strategic coupling the enterprise is supposed to possess modern organizational structure, leading technology and scale advantages, clear customers and innovative spirit of enterprise culture. Besides,this chapter puts forward the strategic measures, approaches and coupling program, existing problems of our enterprisesThe fourth chapter is case analysis; take F Company as an example, laborating an enterprise how to carry out strategy coupling.The fifth chapter is the conclusion and suggestions, through analyzing the actual case implementations the strategy coupling, we sumes up the strengths and shortcomings of cost leading strategy and differentiation strategy coupling, puts forward some suggestions, the research limitations and the next research direction.The paper adopts methods combined normative research and case research. The normative research provides theoretical explanation and guidance, using the case to prove the theory, combining cost theory and management theory with our country enterprises actual case. Based on the single competitive strategy risk analysis, we come up with cost leading strategy and differentiation strategy coupling theory from the angle of cost management and through the case of strategic coupling further demonstrating the theory; finally this paper puts forward its own constructive views from the promotion enterprise strategy coupling angle.In this paper the little contribution mainly have the following several points:(1) This paper summarizes the predecessors related elaboration of the cost leadership strategy and differentiation strategy coupling, and finds out the entry point from the cost management perspective conducting in-depth study.(2) In combination with the basic theory of competitive strategy, based on the cost management of a single strategic risk analysis, the paper boldly puts forward the concept of basic competitive strategy coupling, and discussing the relevant coupling theory and implementation.(3) This paper divides the strategic ways of coupling; the author thinks that the strategy coupling can be realized in the areas of resource, organization, products and sales.更多还原