I 摘要 根据山东省发布的“山东省国民经济和社会发展第十三个五年规划纲要”及 “十 三五战略性新兴产业发展规划”，随着基础设施建设以及区域市场的开拓，作为重点 开发地区的鲁西南地区，国内大中型水泥公司都会参与到该地区市场竞争中来，该地 区正是 QFZL 水泥公司的核心市场区域，由此将面临更激烈的市场竞争。作为中国联 合水泥集团的核心制造企业，公司自 2008 年以来，一直采取集中化战略模式不断开 拓市场和稳定市场份额。目前，在鲁西南区域内，凭借较高的市场认可度以及合作项 目业务的实施，公司已经占据了相当一部分市场份额。如今，随着市场需求放缓，产 能过剩的局面开始显现，供大于求的问题日益突出，在这种情况下，QFZL 水泥公司 不得不考虑转换经营观念，调整经营发展战略，实行低成本战略。基于以上问题，本 文对 QFZL 水泥公司低成本战略进行研究。 首先对国内外研究现状、企业战略管理等理论进行了分类梳理，对成本控制理论、 战略管理理论和低成本战略理论进行理论分析，在掌握相关理论研究基础上，对 QFZL 水泥公司内部环境以及现行战略进行分析，了解其目前内部经营管理现状，并 进一步对外部环境，包括对竞争对手以及市场行情进行系统的分析，剖析 QFZL 水泥 公司目前的发展现状以及所处的外部环境。在理论和现状分析基础上，采用 SWOT 分析法、EFE、IFE 矩阵分析法对公司内外部因素及存在的制约性问题进行了总体分 析，为 QFZL 水泥公司转变经营战略，实施低成本战略提供依据，目的是剖析问题， 能够清醒地认识到企业战略实行的优、劣势，提前预判市场走势；从而能够制定出最 适合公司发展的经营战略，继续保持公司在当地市场的强大竞争力。最后，为确保新 战略的顺利实施，制定了一系列与之相对应的保障措施。 关键词：产能过剩；市场竞争；低成本；战略管理山东理工大学硕士学位论文 ABSTRACT II ABSTRACT According to the Thirteenth Five-Year Plan Outline for National Economic and Social Development of Shandong Province and the Thirteenth Five-Year Strategic Development Plan for Emerging Industries issued by Shandong Province, Southwest Shandong Province will be the key development area. With the development of infrastructure construction and regional market, domestic large and medium-sized cement companies have participated in regional market competition, QFZL Cement Enterprise is one of them. The core market area will face more intense market competition. As the core manufacturer of China United Cement Group, QFZL Cement Enterprise has been adopting the centralized strategy mode since joining the Group in 2008, constantly exploiting the market and stabilizing the market share. At present, in the southwest of Shandong Province, although it has occupied a considerable part of the market share by virtue of its high market acceptance and the implementation of cooperative project business, there is little room for its future development. Besides, it is also limited by the competition of HL cement, SS cement and so on. With the slowdown of market demand, the situation of excess capacity has begun to emerge, and the problem of oversupply is becoming increasingly prominent. In the face of severe situation, QFZL Cement Enterprise has to consider changing its business concept, adjusting its business development strategy and implementing a low-cost strategy. Therefore, based on the above problems, this paper studies on the low-cost strategy of QFZL Cement Enterprise. Firstly, this paper classifies and combs the research status at home and abroad, business management theory, low-cost control theory, leading strategy theory and value management theory. On the basis of mastering relevant theory research, this paper analyses the internal environment and current strategy of QFZL Cement Enterprise, understands its current internal management status, and further analyzes the external environment， including a systematic analysis of competitors and market conditions, analysis of the current development status and external environment of QFZL Cement Enterprise. Based on the analysis of theory and current situation, SWOT analysis method, IFE and EFE matrix analysis method are used to analyze the internal and external factors of the company as well as the existing constraints. The low-cost strategy implemented by QFZL Cement Enterprise is analyzed and discussed. The purpose is to analyze the existing problems, to山东理工大学硕士学位论文 ABSTRACT III clearly recognize the advantages and disadvantages of the implementation of enterprise strategy, and to predict the market trend in advance so as to control it. Set out the most appropriate business strategy for the company's development, and continue to maintain the company's strong competitiveness in the local market. Finally, in order to ensure the smooth implementation of the new strategy, a series of corresponding safeguard measures are formulated. Key words: Excess Capacity; Market Competition; Low-Cost; Strategic Management山东理工大学硕士学位论文 目录 IV 目 录 摘要................................................................................................................................I ABSTRACT ........................................................................................................................ II 目 录.............................................................................................................................IV 第一章 绪 论...............................................................................................................1 1.1 研究背景和意义 .................................................................................................... 1 1.1.1 研究背景 ...................................................................................................... 1 1.1.2 研究意义 ...................................................................................................... 2 1.2 国内外研究现状 .................................................................................................... 3 1.2.1 国外研究现状 .............................................................................................. 3 1.2.2 国内研究现状 .............................................................................................. 4 1.2.3 国内外研究评述与发展趋势 ...................................................................... 5 1.3 研究内容 ................................................................................................................ 6 1.4 研究方法 ................................................................................................................ 6 第二章 相关理论综述.......................................................................................................8 2.1 成本控制理论 ......................................................................................................... 8 2.1.1 成本控制理论内涵 ...................................................................................... 8 2.1.2 成本控制的作用 .......................................................................................... 8 2.2 战略管理理论 ......................................................................................................... 9 2.2.1 战略管理及过程分析 .................................................................................. 9 2.2.2 战略分析工具 ............................................................................................ 10 2.3 低成本战略理论 ................................................................................................... 10 2.3.1 低成本理论的内涵 .................................................................................... 10 2.3.2 低成本战略的适用条件 ............................................................................ 11 第三章 公司内部环境分析及现行的集中化战略面临的挑战.....................................13 3.1 公司发展现状 ....................................................................................................... 13 3.2 公司组织及人员结构 ........................................................................................... 14 3.2.1 公司组织结构 ............................................................................................ 14 3.2.2 公司人员结构 ............................................................................................ 15 3.3 公司工艺及生产规模 ........................................................................................... 16 3.4 公司经营状况 ....................................................................................................... 16山东理工大学硕士学位论文 目录 V 3.5 公司成本费用分析 ............................................................................................... 17 3.6 公司现行的集中化战略面临的挑战 ................................................................... 20 第四章 QFZL 水泥公司外部环境分析.........................................................................21 4.1 我国水泥行业发展现状 ...................................................................................... 21 4.2 水泥行业竞争性分析 .......................................................................................... 22 4.2.1 潜在行业新进入者 .................................................................................... 23 4.2.2 替代品威胁 ................................................................................................ 23 4.2.3 买方讨价还价的能力 ................................................................................ 24 4.2.4 供应商讨价还价的能力 ............................................................................ 24 4.2.5 同行竞争者威胁 ........................................................................................ 25 4.3 鲁西南地区水泥市场竞争状况 .......................................................................... 25 第五章 QFZL 水泥公司低成本战略选择及战略内容设计.........................................27 5.1 SWOT 分析........................................................................................................... 27 5.1.1 优势（Strengths） ..................................................................................... 27 5.1.2 劣势（Weaknesses）................................................................................. 27 5.1.3 机遇（Opportunities） .............................................................................. 28 5.1.4 风险（Threats） ........................................................................................ 28 5.2 基于 EFE 和 IFE 矩阵的战略选择分析 ............................................................. 29 5.2.1 构建 EFE 和 IFE 矩阵 ............................................................................... 29 5.2.2EFE、IFE 矩阵分析 ................................................................................... 31 5.3 低成本战略选择和适用条件 ............................................................................... 33 5.4 低成本战略的内容设计 ...................................................................................... 34 5.4.1 原材料采购 ................................................................................................ 34 5.4.2 人员结构优化 ............................................................................................ 35 5.4.3 设备维护和改造 ........................................................................................ 36 5.4.4 市场政策导向 ............................................................................................ 36 5.4.5 科研创新投入 ............................................................................................ 36 第六章 QFZL 水泥公司低成本战略实施的保障措施.................................................38 6.1 公司战略领导能力提升 ...................................................................................... 38 6.2 组织架构优化 ...................................................................................................... 38 6.3 资源保障与配置 .................................................................................................. 39 6.3.1 培训及人力资源优化 ................................................................................ 39 6.3.2 信息化建设 ................................................................................................ 39 第七章 结论与展望.........................................................................................................41山东理工大学硕士学位论文 目录 VI 7.1 结论 ...................................................................................................................... 41 7.2 展望 ...................................................................................................................... 42