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论文编号：	5251
作者编号：	2220110325
上传时间：	2013/6/5 17:21:44
中文题目：	中国烟草福建省公司战略成本管理应用研究
英文题目：	Research on Strategic Cost Management of FuJian Tobacco Company
指导老师：	张晓农
中文关键字：	战略成本管理，烟草，成本管理
英文关键字：	strategic cost management, tobacco industry, cost management
中文摘要：	随着我国社会经济的发展，烟草行业所处的外部环境发生了剧烈变化：烟草相关制品的关税逐步降低，人们逐渐改变生活方式重视健康，特别是在我国加入世界烟草控制框架公约后，我国的控烟行动逐步从口号走向实质化。为顺应这种变化，烟草行业进行了一系列改革包括加强企业成本管理。福建烟草作为烟草行业的一员，如何在行业改革的大潮中立于不败之地，是当前福建烟草管理层和全体员工极其关心的课题。战略成本管理理论兴起于20世纪末80年代，欧美等国的一批学者从传统管理会计无法满足企业战略管理需求、存在成本信息相关性缺失的角度出发，提出了战略成本管理思想、逐步发展成体系化理论，并成功推广到企业界。新思想将成本管理与战略管理有机结合，以实现战略目标为导向加强成本管理，给企业界带来了很大震动，逐渐成为企业提升竞争地位的有力武器。本文通过对战略成本管理相关文献的阅览，提出了战略成本管理的定义，在吸收桑克、格兰迪、库珀等学者思想的基础上，对福建烟草宏观环境、产业环境、体制与机制环境、成本管理现状进行了剖析，提出了实施福建烟草战略成本管理的基本框架、运行模式和主要工具。并以福建烟草专卖管理与监督为案例对象对上述成果进行了具体应用。笔者认为福建烟草特殊的企业性质，决定了福建烟草战略目标的两重性，而战略目标的两重性决定了福建烟草战略成本管理分两个独立体系；在对福建烟草价值链分析中笔者认为不能将烟农视作福建烟草的供应商而将其简单作为供应商价值链管理，而应该从烟叶种植的实质出发将烟农的种烟视为福建烟草内部价值链的一部分加以管理。这两点突破了福建烟草长期以来的成本管理思想，对于改善福建烟草成本管理视角，加强成本管理具有重大意义。
英文摘要：	External environment of the tobacco industry has been changed dramatically with the development of China’s economy. For example，the tariff on tobacco products is gradually reduced, people have been changing their living style, and after China access to WHO, action which is taken to control tobacco development is to be substantial. The tobacco industry carried out a series of reforms including strengthen its cost management to build up its core competitiveness under the external changes. Fujian tobacco, as a member of the tobacco industry, is also extremely concerned about the topic. The strategic cost management theory emerged in the late 80's of twentieth Century, because of the dissatisfaction on the traditional management accounting of a group of scholars from Europe and the United States, which they thought could not meet the enterprise strategic management needs. The new idea will be the combination of cost management and strategic management to help enterprises obtain long-term competitive advantage, which brought great shock to the business community, gradually become a powerful cost management weapon for the enterprise. In this paper, on the base of strategic cost management theories, the author analyzes the macro environment, industry environment, system environment, cost management of Fujian tobacco, and then puts forward the basic framework, the mode of operation and the main instruments of Fujian tobacco strategy cost management. At last, the author applicates the research results on Fujian tobacco monopoly administration and supervision action. The author thinks that the special nature of Fujian tobacco determines the duality of Fujian tobacco strategic objectives, and Fujian tobacco strategic cost management should also be divided into two parts because of the duality. In the analysis of Fujian tobacco’s value chain, the tobacco cultivation should be thought as one part of the internal value chain of Fujian tobacco. The two thoughts above breaks through the Fujian tobacco traditional cost management ideas, which can improve the Fujian tobacco cost management in the author’s view.
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