基于研发视角的战略成本管理研究
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摘要
在借鉴了相关企业战略定位理论的基础上,本文运用数据分析法从战略定位的视角揭示了扬州德韧汽车股份有限公司目前在销售、成本分析以及信息沟通等方面存在的问题。同时结合战略成本管理分析工具(战略定位),分析其问题的成因。最后提出优化德韧公司战略成本管理的举措,即完善以共生为核心的外部价值链、实施差异化服务战略以提升顾客满意度等,从而提升公司在行业中的竞争力。
Based on the strategic positioning theory of relevant enterprises, this paper uses data analysis method to reveal the current problems in sales, cost analysis and information communication of Yangzhou Deren automobile co., ltd. from the perspective of strategic positioning. At the same time, combined with strategic cost management analysis tool(strategic positioning), this paper analyzes the causes of the company's problems. Finally, this paper proposes measures to optimize the strategic cost management of the company, that is, to improve the external value chain with symbiosis as the core and implement differentiation service strategy to improve customer satisfaction, so as to enhance the competitiveness of the company in the automobile industry.
Based on the strategic positioning theory of relevant enterprises, this paper uses data analysis method to reveal the current problems in sales, cost analysis and information communication of Yangzhou Deren automobile co., ltd. from the perspective of strategic positioning. At the same time, combined with strategic cost management analysis tool(strategic positioning), this paper analyzes the causes of the company's problems. Finally, this paper proposes measures to optimize the strategic cost management of the company, that is, to improve the external value chain with symbiosis as the core and implement differentiation service strategy to improve customer satisfaction, so as to enhance the competitiveness of the company in the automobile industry.
引文
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[2]齐娜.企业集团的战略成本控制及其对策研究[J].企业改革与管理,2018(04):127+147.
[3]徐思南.工业4.0背景下G集团价值链重构研究[D].哈尔滨:哈尔滨商业大学,2017:35.
[4]赵海燕.基于价值链的企业战略成本管理研究[J].纳税,2018(04):119+121.
[5]李宛蓉.价值链在管理会计中的运用[J].中国商论,2018(10):132-133.
[6]常敬茹.基于桑克模式的战略成本管理研究[D].石家庄:河北师范大学,2017:34-35.
[7]张春霞.浅谈战略导向人力资源成本管理[J].北方经贸,2018(03):133-134.
[8]张凯.基于战略成本管理的工业企业财务管理之我见[J].中国国际财经(中英文),2018(04):164-165.