导　　师： 张彦

学科专业： 1253

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 战略成本管理是将战略管理与成本管理相互结合的产物，有其一套完整的理论框架和分析方法。金融危机后，各类成本的持续上升，对属于传统制造业的晴雨伞制造行业造成了很大冲击，将战略成本管理理论的对行业内唯一一家上市公司MS公司进行成本管理问题研究，分析出MS公司成本管理上存在的主要问题，并提出建议，对MS的长期发展是非常有必要的。 本文是一篇诊断报告型论文，在具体论述上主要分三个部分进行： 第一部分：绪论。本文对本课题的研究背景及意义进行阐述，点明本文选题的意义所在，结合目前国内外文献中关于战略成本管理理论的主流观点和MS公司的具体情况，对战略成本管理理论框架的分析思路进行了阐述，梳理出该理论分析方法的应用步骤。并说明本论文的主要研究内容及方法。 第二部分：MS公司战略成本管理的现状分析。按上述梳理出的战略成本管理理论分析方法的应用步骤，从公司战略定位、价值链以及战略成本动因三个角度对MS公司的成本问题进行分析诊断，实现战略成本管理从理论到实践的进一步深化。 第三部分：通过系统分析，得出MS公司在战略成本管理上存在的一些问题。有产品定位趋同、企业战略匹配不到位、成本管理范围过窄、增值与非增值作业流程有待优化、供应商关系管理不足、营销能力不足、员工工作经验不足、员工责任感不强等问题。 第四部分：针对第三部分的主要问题，提出自己的一些看法及建议，有注重产品差异化、优化企业战略匹配、扩宽成本管理的范围、优化增值与非增值作业流程、加强供应商关系管理、积极改变销售管理模式、完善激励与约束机制，以供企业能更好的完善成本管理系统。 通过本文研究，主要站在战略角度探讨了MS公司出现的问题并提出了相应的建议，以帮助公司管理层应对现阶段的成本管理问题，为MS公司可持续竞争力的获得提供参考，具有现实意义及针对性；另一方面，也为国内其他企业，尤其是传统制造业的成本管理实践提供借鉴，具有参考价值。 Strategic cost management is the product of combination of strategic management and costmanagement, is a complete theoretical framework and analytical method. After the financialcrisis, continued to rise in all kinds of cost, caused a great impact on the umbrella belongs tothe traditional manufacturing industry, the strategic cost management theory of industry onlya listing Corporation MS, to study the issue of cost management, analysis of the mainproblems of existing MS company cost management, and puts forward some suggestions,long-term the development of MS is very necessary. This article is a diagnosis report papers, the author mainly consists of three parts: Part One: introduction. This paper expatiates on the research background and significanceof this topic, The point out the significance of this topic, combined with the specificcircumstances of the strategic cost management theory of the mainstream view and MScompanies at home and abroad in the literature, analysis of ideas on the theory frame of thestrategic cost management is discussed in this paper, sort out the steps of analysis method ofthe theory. And the main research contents and methods of this thesis. Part Two: analysis of the present situation of strategic cost management of MS company.Application of step analysis method according to the theory of strategic cost management ofthe carding, analysis diagnosis from three angles of strategic positioning, value chain andstrategic cost motivation on the cost of MS company, further deepening the realization of thestrategic cost management from theory to practice. Part Three: through the analysis of the system, some of the problems that exist in the MScompany strategic cost management. Product positioning convergence, enterprise strategycost management is not in place, the scope is too narrow, value-added and non-value-addedprocess needs to be optimized, supplier relationship management, lack of marketing ability isinsufficient, the staff lack of work experience, employees sense of responsibility is not strongenough. Part Four: the main problems in the third part, put forward some opinions and suggestionsof their own, with focus on product differentiation, and optimize enterprise strategy, broadenthe scope of cost management, optimization of value-added and non-value-added work flow, strengthen of supplier relationship management, sales management, positive changes toimprove the incentive and restraint mechanism, improve the cost management system forenterprise better. Through this research, the main stand in the strategic perspective of the MS company, theproblems and put forward corresponding suggestions to the problems of cost management, tohelp the company management to deal with at the present stage, provides the reference for thesustainable competitiveness of MS company, has the practical significance and targeted; onthe other hand, but also for other domestic enterprises, especially is to provide reference ofcost management in the traditional manufacturing industry, has the reference value.

关 键 词： 战略成本管理 价值链 战略定位 成本动因

分 类 号： [F275.3 F424]

领　　域： [经济管理] [经济管理] [经济管理]