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论文编号：	1846
作者编号：	2120072156
上传时间：	2009/12/11 12:51:20
中文题目：	基于企业战略的IMI公司成本管理研究
英文题目：	The research Of IMI Company Cost Management Based on Corporate Strategy
指导老师：	王全喜
中文关键字：	IMI公司 企业战略 成本管理 运营成本
英文关键字：	IMI Company Corporate strategy Cost management
中文摘要：	成本管理是企业经营管理活动中的重要内容，也是现代企业在激烈的市场环境中取得竞争优势的重要条件。成本水平的高低对企业的生存和发展会产生很大影响，降低成本是任何企业生存和发展的必须选择，尤其是对生产制造企业。在日益激烈的市场环境下，如何才能立于不败之地，在提高产品附加值的基础上努力降低企业成本，在市场上实现良性健康发展，是每一个企业所面临的重要课题。在动态的市场环境下，企业应该在成本管理上实现创新，以企业或企业集团的战略目标为方向，实施新的成本管理思路，才是可取之策。 在对现有的企业成本理论和研究成果予以参阅和深入分析的基础上，本文作者提出了以企业战略为核心推行成本管理，通过深入分析成本对企业战略目标的影响，基于企业经营管理活动的各个方面，推行战略成本管理，全面降低企业运营成本。强调在不断变化的市场环境下，将新的企业管理理念和思路导入企业的成本管理活动，从战略思维出发，突破传统的只局限于生产制造和存货管理环节控制成本的单一方式，在不损害企业竞争优势的前提下努力全面降低企业整体运营成本，从而实现企业的成本竞争优势。本文针对IMI公司的成本管理活动进行了较为深入的剖析和探讨,并针对该企业发展战略的调整，提出了新的思路。这些措施包括：(1) 进行企业组织结构和流程再造；(2) 导入MES系统；(3) 实施集团现金池业务；(4) 实施套期保值，规避外汇风险，降低外汇损失。总之，本文力图从一个新的视角，重新认识和理解企业成本管理的内涵，以期对IMI公司的发展起到积极的参考作用，同时也希望对其他的企业具有一定的借鉴意义。
英文摘要：	Cost management plays an important role in company’s operation activity. It is very critical for a company to get and keep a continuous advantage in external market environment. The cost level has a key impact on the existence and development of a company. Hence, any company should try to make measures to control and reduce cost, in particular, for a manufacturing company. In the dynamic market environment of constant changes, the company can not survive unless it try to reduce its cost and expenditure when it create new products with more value-added and higher profit. In the market environment mentioned-above, a company should introduce and conduct a series of new measures into the cost management activity on the basis of corporation’s strategy. After making review and in-deep analysis on existing research achievement and theory ,the author of this article ,think that as a company , it should enhance cost management based on corporation’s marc strategy ,must be clear on the impact on the strategy from cost management. Further, it should carry cost management activity through the every potential operation procedure. Namely, the company should enhance cost management on a strategic level, and reduce operation cost and expense. The author stress that in the market environment of constant changing, the company must combine new theory, ideas, and research achievements about company management with cost management practices, enlarge the scope of cost control and reduce out of production and inventory management on the basis of corporate strategy. In order to meet the goal of cost management and control, the company should make efforts to reduce overall operation cost and expense without any impairment on company’s challenge advantage. In this arctic, the author analyzes the cost management of IMI china company in deep, and then give new ideas and solutions. They can be described as follows: (1) Perform restructure on organization and operation procedures. (2) Introduce Manufacture Execution System. (3) Conduct group cash-pool management. (4) Introduce hedging business in order to avoid risk on exchange fluctuation and reduce loss arising from exchange effectively. Overall, the author tries to provide a new way on a company’s activity on cost management and control. It will be expected that the ideas and solutions in this article are to have a positive impact on IMI china company’s development, and other companies’cost management and control practices in the future.
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