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MBA硕士论文_跨国科技型制造企业战略成本管理研究(68页)

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文本描述
摘要

近十年来,制造型企业面对的挑战越来越大,不但来自市场发展空间的限制,世界

经济结构以互联网和金融行业为方向迅速发展起来,还有来自对市场变化的反应速度,

制造业的研发时间非常长,从有蓝图到真正进入市场,可能要3年甚至5年,此时市场

变化早已经是翻天覆地,最后还来自制造业的相对于新兴产业的高成本低利润,如何使

得战略成本管理的优势让企业竞争力提高,成为企业成败的关键。很多企业都有对成本

下降有一系列的管理手段,同时也有一些市场战略来定位未来的方向,但是前端销售市

场战略与后端的支持管控往往比较脱节,如果能找到突破点将企业的战略定位与成本管

理结合,并对市场变动作出最快最精准的反应,从而带来了成本的优化,最终必将会成

为企业最大的竞争力。因此在这个理论基础已经建立,而修行靠公司的时代,谁的内功

练的过硬,谁的市场响应速度快,谁才能成为领先者。

本文通过对S集团从2011年到2013年转型的一系列分析,揭示了战略与管理相结

合的重要性,如何从区域个体战略向整体战略转变,提出了成本管理在战略转变后如何

根据战略做整体规划和修改,以达到持续发展和提高竞争力的目的。S集团是一家典型

的百年跨国制造型企业,主要提供各种与电力相关的产品,客户遍布各个行业,从机场

等基建设施,生产线配电设备,银行不间断电源,住宅用电,到民用开关等。从2011

年成长到瓶颈,一度找不到新的突破点,虽然销售量仍然持续增长,然而自由现金流却

不增反减,伴随新的市场格局的出现,如果再没有有效的管理和战略定位出现,将可能

会慢慢失去竞争力和市场占有率。通过运用战略成本管理的理念,将成本管理与S集团

的市场定位和战略决策相结合,对S集团的转型进行案例研究和剖析。从组织结构和企

业文化大变革,战略定位与成本管理的紧密结合,业绩回顾评价的针对性,再到成本分

析(主要材料成本和资本投入管理)对决策提供的数据的准确度,使S集团在短短2年

内,不但保证了销售业绩,还稳步提高利润率,加快了库存周转率和现金流动性,更是

在股市上业绩表现极佳,远超竞争对手的业绩表现,对内对外都完成了一份令人满意的

答卷。

关键词:战略成本管理,S集团,成本分析,案例研究

第II页
华东理工大学硕士学位论文

Strategic cost management of global technology-based manufacturing

enterprises - A case study of S Group

Abstract

In the past ten years, manufacturing enterprises faced to more and more challenges not

only from the limited development in market but also from the responding time to market

changes. In addition, comparing to burgeoning industry,manufacturing is a high cost and low

profit margin industry. How to make use of the strategic cost management to strengthen

advantage is the key to the success. Many enterprises had a series of management methods of

cost reduction, but the marketing strategy in front office is disconnected to cost management

in back office. To find a good combination of marketing strategy and cost management is the

best way to quickly react to the changing market, and ultimately it will enhance the

competitiveness. So in this self-development time,who can do better in their internal

management, who will win the market as the leader in the market.

Based on the S Group's transformation progress between 2011 and 2013,it reveals the

importance of strategy combining with the cost management. S group is a typical

multinational manufacturing enterprise with a hundred year history, mainly provides variety

and power related products, its customers across all industries, including the airport and other

infrastructure industry, equipment, bank uninterruptible power supply,residential electricity,

switches for civil use, etc. In 2011 S Group came across adversity. Although the sales volume

continued to rise, free cash flow was reduced. If there's no effective cost management in line

with strategy, S Group would lose their competitiveness and market share. Thanks to the idea

of application of strategic cost management, S Group successfully makes the combination of

market position and cost management. Here is the case study shared for the transformation of

the S group. The transformation is from the organizational structure and corporate culture

change, closely combining the marketing strategy and cost management, process of

performance review, and providing the accurate data analysis for decision making. After the

short 2 years, the S Group not only kept the strong sales performance, but also steadily

improved the profit margin, accelerated inventory turnover rate and cash flow, and performed

an excellent result in the stock market. It provided a satisfying answer to both internal and

external stakeholders.

Key Words: Strategic cost management, S Group, Cost analysis, Case study