阀门公司战略成本管理研究
摘要
战略是指导企业经营的核心思想，成本是影响企业竞争力的重要因素。传统的成本管理方法未能使战略思想充分融入成本管理模式，为了取得成本与竞争优势的双赢，战略成本管理应运而生。加之，2008年的金融危机使得企业对风险的认识加深，故而风险、质量、服务管理思想融入战略成本管理成为其理论扩展的必然。
本文综述了神通阀门公司的发展历程、及所在行业的基本情况,采用理论与企业实际相结合和文献综述的办法，阐述了神通阀门公司的战略成本管理现状,进而进行战略成本管理分析,分别采用价值链分析法和SWOT分析法了解企业的成本状况和相应的竞争优势，从而分析公司在战略成本管理上的不足，并提取改进措施，使得神通阀门公司在竞争中处于不败之地。
战略成本管理是一门实战性和综合性很强的应用科学，本文在参考国内外专家学者研究的基础上，力图做到理论和实践并重，并在理论结合实际的情况下，找到一个比较实际可行的分析研究方法以促进神通阀门公司的成本管理，提高企业竞争力。
关键词 战略成本管理；价值链；战略定位
Abstract
Strategy is to guide the core idea of enterprise management, cost is an important factor of influence enterprise competitiveness. The traditional cost management methods to make strategic cost management mode of thought fully into, in order to achieve the win-win cost and competitive advantage, and the strategic cost management. In addition, the financial crisis in 2008 to risk of enterprise knowledge, and risk management, quality, service as its strategic cost management in the extension theory.
Reviewed the development course of companies who valve industry, and the basic situation of the theoretical and practical, combining with literature review, this paper expounds the problem to the valve company strategic cost management status, and then, the strategic cost management, using SWOT analysis and understanding of value chain and the cost of enterprise competitive advantage, and the corresponding analysis in the strategic cost management, and the improvement measures, make shentong valves in the competition in an invincible position.
The strategic cost management is a comprehensive and practical application of science, strong in reference to domestic and international experts, scholars, based on the study of the theory and practice to do both, and under the condition of combining theory with practice, to find a more practical analysis method. If can promote shentong valves cost management, enhance the competitiveness of enterprises, and is honored to be.
Keywords:Strategic cost Manangement Value chain Strategic positioning
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