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论文编号：	2879
作者编号：	2120082354
上传时间：	2010/12/14 16:14:34
中文题目：	TS集团成本领先战略研究
英文题目：	Cost Leadership Advantage Study of TS Group
指导老师：	刘志远
中文关键字：	战略定位 竞争战略 目标成本管理 价值链分析
英文关键字：	Strategic Positioning Competitive Strategy Target Cost Management Value Chain Analysis
中文摘要：	在现代企业竞争中，至少具有差异化优势和成本领先优势之一是企业生存和发展的必要条件。本文运用迈克尔·波特五力竞争模型研究了企业应如何在市场中定位，而后通过优劣势分析来制定合理的战略目标，进而制定企业的竞争战略。在一些行业中，由于产品技术门槛低、同质化严重、消费者转换成本低等原因导致差异化优势很难被一家企业长期保持，因此企业就必须具有总成本领先优势。本文运用目标成本管理、价值链分析的方法和作业成本管理的思想研究如何将成本领先战略分解为可执行的行动计划，如何通过一定的绩效考核措施使行动计划能够被有效地落实，最终达成企业的战略目标。 实证研究中，以TS集团为研究对象，在对TS集团的产品线及产品价格敏感度、所处行业经营环境、主要竞争对手情况进行研究后明确了TS集团的市场定位，制定了TS集团的战略目标并选择成本领先作为企业未来2年的竞争战略。而后对TS集团在价值实现的全过程(包括企业内部的产品研发、生产、分销、行政管理环节和企业外部的价值链)进行了详细诊断，提出适合TS集团未来发展的成本领先主张及实施方案，还研究了如何选择适合于TS集团成本领先战略的绩效考核方法。 本文提出市场竞争五种力量的作用决定企业定位，根据定位来制定战略目标，然后再寻求合适的竞争战略以形成企业竞争优势,而企业竞争优势又会改变市场竞争五种力量，这是一个因果循环。在价值链研究中，突破了常见的仅仅集中于企业内部价值链的研究，将其扩展到企业的上下游单位，在更广义的范围内研究企业的价值链。
英文摘要：	Cost leadership advantage and differentiation advantage are two critical elements for building and sustaining a successful modern enterprise. This thesis using Michael E Porter’s Five Forces Model investigated how a company should perform SWOT to properly position itself in the market, set up strategic objectives, and establishes competitive strategies. It is difficult to maintain the differentiation advantage because of the low technical equipment, easy to copy, and low switching cost in some industries, then the cost leadership advantage are more important for the survival and development of a company. By using target cost management and value chain analysis theory, as well as the application of activity based costing management method, this paper studied how to transfer the cost leadership strategy into some executable plans, and how to effectively deliver these plans. As a case study, the products line, pricing sensitivity, operating environment, and the competitors of TS group were investigated for positioning itself and setting up the enterprise strategic objectives. And it is believed that cost leadership advantage is critical for TS group to gain competitive advantage in the coming two years. By carefully analyzing and diagnosing the overall value achieve processes of the company, an implementable plan for achieving the cost advantages was proposed. This paper also investigated how to select a performance evaluation method to fit the cost leadership strategy in TS Group. This paper clarified the logical connections and impacts between the five forces, targets, strategies and advantage, which is significant for the formation and enhancement of the competition capability of an enterprise. A breakthrough of this study is extending the value chain research range from single enterprise to all of the organizations of the value chain.
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