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| 论文编号： | 14146 | |
| 作者编号： | 2320213865 | |
| 上传时间： | 2023/12/6 16:40:16 | |
| 中文题目： | THG海洋工程公司战略成本管理研究 | |
| 英文题目： | Research on Strategic Cost Management of THG Ocean Engineering Company | |
| 指导老师： | 王曼舒 | |
| 中文关键字： | 战略成本管理；战略定位；价值链 | |
| 英文关键字： | Strategic cost management；Strategic positioning；Value chain | |
| 中文摘要： | 摘要 战略成本管理是新型管理会计技术的应用，这种管理方法创新企业的成本管理理念，从短期利润视角转向长期战略视角，全局性、系统性俯瞰企业发展方向，找到成本管理的合理目标区间与管理方法，以保障企业在发展中获得竞争优势，增强企业的核心竞争力，实现企业战略目标。与传统成本管理方法相比，战略成本管理具备诸多优势。 当今世界，“黑天鹅”、“灰犀牛”事件层出不穷，构成世界百年未有之大变局的宏大背景，世界能源行业发展面临较强的不确定性，世界各大能源公司均开始从传统化石能源向风电、氢能、太阳能等清洁能源转型。但传统化石能源仍是全球能源的主要供给来源，新增化石能源中，海洋能源占较大比重。在能源行业不确定性的发展背景下，能源工程公司亦面临多种机遇与挑战，需要跟进能源公司的发展步伐，通过业务多元化持续打造企业核心竞争。本文分析了THG海洋工程公司目前成本管理中存在的问题及影响，提出了采用战略成本管理方式替代传统成本管理方式的解决方案。通过战略定位法、价值链分析法、成本动因法针对不同业务进行成本目标及结构的规划，并根据市场竞争情况，采用基于战略导向的方法进行成本过程控制及成本数据归集。 战略成本管理理论出现时间较短，理论涵盖内容较为繁杂，且实践案例中大多将战略成本管理应用侧重于定性成本规划上，在成本全流程管理量化应用方面的应用案例较少。本文通过THG海洋工程公司的战略成本实施，将战略成本管理的关键点定位于成本的规划前端，在成本管理实施、成本归集上注重与战略相结合，并提出了战略成本法的考核建议和实施保障措施，为企业成本管理提出了可参考借鉴的战略成本管理全流程实践方法。 关键词： 战略成本管理；战略定位；价值链 | |
| 英文摘要： | Abstract Strategic cost management innovates the cost management concept of enterprises, shifting from a short-term profit perspective to a long-term strategic perspective, implementing more scientific cost management, cost planning for differentiation of various businesses, bench marking with market competitors to establish target costs for cost control, which is conducive to enhancing the core competitiveness of the enterprise, achieving the development goals of diversified businesses, and ultimately achieving the long-term development goals of the enterprise. Compare with the traditional cost management, it has many advantages. The development of the world's energy industry is facing strong uncertainty, and major energy companies around the world are starting to transition from traditional fossil fuels to clean energy such as wind power, hydrogen energy, and solar energy. Against the backdrop of uncertainty in the energy industry, offshore engineering companies are facing various opportunities and challenges. We need to follow up on the development pace of energy companies and continuously create core competition through business diversification. This article analyzes the current problems and impacts of cost management in THG Ocean Engineering Company, and proposes a solution to replace traditional cost management with strategic cost management. By using strategic positioning method, value chain analysis method, and cost driver method, cost planning is carried out for different businesses. Based on market competition and strategy, special methods are adopted for the entire implementation of cost management. The emergence of strategic cost management theory is relatively short, and the theoretical coverage is relatively complex. This article focuses on the strategic cost implementation of THG Ocean Engineering Company, positioning the key points of strategic cost management at the forefront of cost planning. It provides a reference and reference method for the entire process of strategic cost management practice for enterprise cost management. Key Words:Strategic cost management；Strategic positioning；Value chain | |
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