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论文编号：	1964
作者编号：	2220070583
上传时间：	2009/12/14 9:21:29
中文题目：	E公司战略成本管理研究
英文题目：	Study on Strategic Cost Management in Company E
指导老师：	黄福广
中文关键字：	E公司;成本;战略成本;战略成本管理
英文关键字：	Company E;Cost;Strategic cost;Strategic cost management
中文摘要：	摘 要 E公司的主要产品是牛奶、酸奶的包装袋，从行业上来划分属于液体食品包装行业。这在我国是一个垄断竞争的行业，来自瑞典的利乐公司通过其掌握的无菌灌装技术控制了中国90%以上的无菌材料包装市场，而在非无菌材料包装市场上，由于灌装技术简单，供应商众多，所以竞争又异常激烈。在乳品市场快速发展的前提下，乳品包装直接影响到乳品的质量、档次和市场销售，乳品市场的竞争在一定程度上将演化为乳品包装的竞争。E公司虽然具有顺应市场需求的产品和不断改进、完善的灌装技术，但自1999年成立至今，一直处于亏损状态。如何在乳品包装这个方兴未艾又竞争激烈的市场中继续生存发展？战略成本管理的理论自20世纪80年代由英国学者提出以来，经过欧、美、日等发达国家的学者和企业家不断实践和总结，已经趋于成熟，并被证明是帮助企业获得竞争优势的有力武器。因此，本文作者认为除了要有好的产品，正确的经营战略、强有力的战略成本管理体系也将有助于企业提高竞争力，早日摆脱亏损的局面。 本文运用战略成本管理的分析方法，通过SWOT分析方法对E公司进行战略定位分析，得出E公司的产品适应市场需求并有广阔的市场前景，面对很多的市场机会，在投资人庞大资金和技术的支持下，公司应该采取发展的竞争战略的结论。通过对企业进行行业价值链分析，发现不论是在对上游原材料供应商还是对下游乳品企业，E公司都处于劣势；而通过企业内部价值链分析，发现E公司仍有许多需要进行优化和改善的作业环节，与同行业的竞争对手相比并不具备产品成本上的竞争优势。因此，E公司应选择最大限度地发挥产品的独特性这一优势，实施产品差别化的竞争战略，以期能够在液体食品包装产业内独树一帜。最后，进行企业的成本动因分析，以明确企业成本管理的重点。通过对企业的范围、经验、技术和地理位置等结构性成本动因和对生产能力利用、联系、劳动力参与和工厂布局等企业执行性成本动因的分析，确定虽然技术改进对E公司非常重要，但作为一个只承担生产、销售任务的简单功能的企业，进行战略成本管理的重点应该是扩大市场占有率以提高生产能力利用水平和强化企业劳动力参与以降低产品质量成本。 文章的最后，结合企业战略成本管理的实践，发现由于公司位于瑞典的决策层过于看重技术研发和扩大市场占有率对降低产品成本的作用而忽视了战略成本管理在达成战略目标过程中的有力作用。致使企业在战略成本管理过程中存在一些问题，如：缺乏有效沟通机制、组织机构不适应战略成本管理的需要、不注重成本节约和缺乏员工激励机制等。最后，作者提出企业经营决策者应该为企业下一步的壮大发展作好准备，转变目前粗放的管理方法，不要一方面通过技术改进想方设法扩大市场去开源，另一方面又让企业的资源毫无意义地被浪费。建议公司健全和完善企业战略成本管理的组织体系；利用发展时机，选择以经营为导向在企业实行全面质量管理以提高员工的参与程度、降低产品质量成本；通过实施平衡记分卡，建立业绩评价考核和激励机制以提高员工的工作积极性，使企业质量成本得到更好的控制和市场占有率得到更进一步的提升。
英文摘要：	Abstract The main products of Company E are the packaging materials for milk and yoghurt, up from the industry are divided into liquid food packaging industry. This is a monopolistic competition industry in China, Tetra Pak which is from Sweden, through its aseptic filling technology controls more than 90% of the sterile materials packaging market of our country, in non-aseptic packaging materials market, due to the simple filling technique, too many suppliers make the competition even fierce. Under the condition of rapid development in dairy product market, the dairy product packaging will directly affect the quality, level and market sales. The competition of dairy product market has evolved into the competition of dairy product packaging to a certain extent. Although Company E has the products which meet the demand of market and constantly improved filling technology, since its inception in 1999, hasn’t made any profit. How does company E get survival and development in the unfolding and competitive dairy product packaging market? Strategic cost management theory since it was proposed by the British scholar in 1980s, it has been continually practiced and summarized by the European, the United States, Japanese and other developed countries’ scholars and entrepreneurs and has been become mature and is proven to be a powerful weapon in helping businesses gain competitive edge. Therefore, the author of this article believes that besides having a good product, the correct business strategy, powerful strategic cost management system will also help enterprise to improve competitiveness, to get out from the loss-making situation. This article has utilized the analytical method of strategic cost management, make strategy positioning through the SWOT analysis method. The author has drawn the conclusion that Company E should adopt the development competitive strategy with the market suitable products, broad market prospects and the support of the investor’s innumerable capital and technique. Through the industry value chain analysis, we found both to the upstream of raw materials suppliers or to the downstream of dairies, Company E is at a disadvantage. Through the enterprise value chain analysis, we found Company E still has lots of operating procedures need to be optimized and improved, as compared with the competitors in the same industry Company E does not have the product cost competitive advantage. Therefore, Company E should choose to maximize the advantage of the unique nature of its products, to implement the differential product competitive strategy, to be outstanding in the industry. Through the analysis of the scope of business, experience, technology and geographical location, the factors of structural cost drivers and the capacity utilization, linkages, labor force participation and plant layout, the factors of executive cost drivers, to identify the cost drivers by digging into the cost source, the author has ascertained although the improvement of technology is very important to Company E, an entity whose main purpose is to manufacture and sell its products like Company E which has simple function, the key points of the strategic cost management of the enterprise lie in expanding market share in order to enhance the utilization rate of production capacity and strengthen the corporate labor-force participation in order to reduce the cost of product quality. Through the theoretical analysis of enterprise and work practices, the author has found that as the decision-makers of Company E in Sweden concerning too much of expanding its market share by the technology research and development method and ignoring the effective role of strategic cost management in achieving its strategic goals, the enterprise meets some problems in its strategic cost management, such as: lack of effective communication mechanism, organizational structure not suitable to the needs of strategic cost management, not focus on cost savings and lack of staff motivation mechanisms. Finally, the authors has proposed that the decision-makers of Company E should better prepare for the next stage of business growth, change the current extensive management methods, not to expand the market share and get more income through technical innovation on one hand, and on the other hand waste the resource of the enterprise at meaningless way. Recommended that company should improve and perfect the enterprise strategic cost management, organizational system; try to use the development opportunities, choose business-oriented way to implement total quality management in enterprises to increase employees participation, reduce the cost of product quality; through the implementation of the Balanced Scorecard, to establish performance evaluation and incentives mechanism to improve the staff's enthusiasm for work, so that enterprise can have a better control of its quality cost and can get further improvement of its market share.
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