导　　师： 王锋正

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 内蒙古大学

摘　　要： 成本管理涉及到企业的每项活动、每个人,是企业管理的最基本活动之一随着时代的变迁与市场竞争的日趋激烈,企业更加注重如何获得长期的竞争优势,而现代的战略成本管理思想符合这一目标。战略成本管理是以价值链和成本动因为基础,贯穿于整个价值链来获取更加全面的战略成本信息。本文运用案例研究的方法,针对我国乳制品企业面临的同质化问题严重,凸显成本管理重要性的背景下,结合伊利实业集团股份有限公司/(以下简称伊利股份公司/)的具体情况,分析其如何在保证质量的情况下对成本进行高效管理,从而为其他乳品企业所借鉴学习。 首先本文阐述了相关的研究背景和意义,对国内与国外的相关研究情况进行了梳理,之后对有关理论即战略成本管理进行介绍,明确了战略成本管理下的价值链分析和战略成本动因分析理论,进一步掌握了基于价值链分析下的成本驱动因素,进而探索到战略性成本动因,具体包括：结构性成本动因和执行性成本动因。主要在对价值链成本控制分析下,突出了战略成本驱动因素的分析。其次,结合我国乳制品行业的发展现状,深入分析了我国乳品行业的成本驱动因素,从战略成本动因角度,包括规模、技术、范围、联系、全面质量管理、复杂性和劳动力投入。具体说来,规模的扩大是乳制品企业扩大生产的必然选择,怎样利用规模效应来降低成本是企业需要重点关注的,而技术革新是保持企业竞争优势的强力后盾,联系与范围就要求企业做到与价值链的上、下游企业建立合作共赢的良好关系,如果条件允许,做到价值链的整合将企业外部成本内部化,更加增强了企业的成本优势,质量关是奶业平稳发展的重要环节,其他诸如复杂性和劳动力投入,也是企业成本控制需要关注的方面。接下来案例研究,选取行业中的龙头企� Cost management activities related to the business of each and everyone, is one of the basic activities of the enterprise management. With the changing times and market competition is becoming increasingly fierce, companies pay more attention to how to get a long-term competitive advantage, strategic cost management and modern thinking in line with this objective. Strategic cost management is based on the value chain and cost drivers, throughout the entire value chain to obtain a more comprehensive strategy cost information. In this paper, the use of case study method, the homogenization problem for Chinese dairy enterprises are facing serious, highlighting the importance of cost management background, the combination of Yili Industrial Group Co., Ltd./(hereinafter referred to as the Erie AG/) in specific circumstances, to analyze how its ensuring the quality of cost-efficient case management, so as to let other dairy companies to learn. This paper first describes the background and significance of research related to domestic and foreign research situation of the sort, and then on the theory that the introduction of strategic cost management, value chain analysis and a clear strategic cost analysis under the Strategic Cost Management theory, and further understand the cost drivers based on value chain analysis under further explore the strategic cost drivers, including:structural cost drivers and implementation of cost drivers. Mainly under the control of the value chain cost analysis, highlighting the strategic analysis of cost drivers. Secondly, combined with the current development of the dairy industry, in-depth analysis of the cost drivers of Chinese dairy industry, from a strategic point of view of cost drivers, including the scale, technology, range, contact, total quality management, complexity and labor inputs. Specifically, the expansion of the scale dairy enterprises to expand production of the inevitable choice, how to take advantage of economies of scale to reduce costs is to focus on busine

关 键 词： 伊利股份公司 战略成本管理 成本动因

领　　域： [经济管理] [经济管理] [经济管理]