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论文编号：	8138
作者编号：	2220132387
上传时间：	2016/5/23 10:59:19
中文题目：	平邑中联水泥有限公司战略成本管理研究
英文题目：	Research on the Strategic Cost Management of China United Cement Pingyi Limited Company
指导老师：	刘志远
中文关键字：	战略成本管理；价值链；成本动因
英文关键字：	strategic cost management; value chain; cost driver
中文摘要：	近年来水泥行业发展进入了平台期，平邑中联水泥有限公司面临着新常态下，行业整体产能过剩，竞争激烈的现状。在市场经济条件下，价值规律，供求关系，竞争机制使其成本处在各种抉择关系的焦点。成本与环境，成本与内部条件之间的关系，成本与质量之间的关系，以及不同成本之间的相互关系，都决定了平邑中联水泥在各项管理活动中必须关注成本管理，同时也决定了成本控制不能局限于成本本身的研究，而是要研究与成本有关的各种因素。与此同时，受企业管理水平限制，平邑中联水泥有限公司成本管理尚处于传统成本管理努力向战略成本管理过渡的探索阶段。本文首先对战略成本管理的涵义和战略成本管理体系的内容进行了阐述，为战略成本管理的具体应用提供了理论基础。接下来以战略成本管理理论为理论基础，通过平邑中联水泥有限公司的SWOT分析，确立了公司现阶段应当选择的战略目标。从战略定位、价值链、成本动因三个方面，分析了平邑中联水泥有限公司的成本管理现状，公司目前存在成本控制范畴过窄、成本控制方法陈旧、没有注重战略成本管理和价值链管理等主要问题。随即本文对平邑中联水泥有限公司的战略成本管理系统进行了优化设计。结合目前公司的成本管理不足，设计了平邑中联水泥有限公司的战略成本管理体系框架。提出了公司的成本管理体系应围绕战略目标，以价值链为基础，结合成本动因实施战略成本管理。最后本文对平邑中联水泥有限公司战略成本管理的具体措施和方法进行了论述，并通过设计战略成本管理绩效评价体系对平邑中联水泥有限公司全面实行战略成本管理予以保障。
英文摘要：	In recent years, development of cement industry entered the plateau, China United Cement Pingyi Limited Company faces under the new economic normal overall industry capacity surplus, fierce competition situation. Under the condition of market economy, the value law, the relation of supply and demand, the competition mechanism makes the cost in the focus of all kinds of choices. The relationship between cost and environment, cost and internal conditions, the relationship between the relationship between cost and quality, and the cost is different, in the management activities must pay attention to the cost management, but also determines the cost control should not be limited to the cost of, but to research and costs associated with the various factors. At the same time, limited by the level of enterprise management, the company's cost management is still in the traditional cost management to the strategic cost management of the transition phase of exploration. Firstly, this paper expounds the connotation of strategic cost management and the content of strategic cost management system, which provides a theoretical basis for the specific application of strategic cost management. Next on the strategic cost management theory as the theoretical basis by of China United Cement Pingyi Limited Company SWOT analysis, established a strategic goal of company at this stage should be chosen, from three aspects of the strategic positioning, value chain, the cost agent, analyzes the company's cost management present condition: at present, the company has cost control scope is too narrow, cost control method is old, not pay attention to the strategic cost management and value chain management. Then this paper of China United Cement Pingyi Limited Company’s strategic cost management system were design optimization, combined with the company's cost management problems, design the company's strategic cost management system framework, The company's cost management system should focus on the strategic objectives, based on the value chain as a combination of cost drivers in implementing strategic cost management basis. At the end of the strategic cost management in China United Cement Pingyi Limited Company specific measures and methods are discussed, and through the design of strategic cost management performance evaluation system of the company full implementation of strategic cost management to be protected.
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