發(fā)布時(shí)間：2018-08-22 16:20

【摘要】：知識(shí)經(jīng)濟(jì)的興起，經(jīng)濟(jì)全球化、網(wǎng)絡(luò)化、信息化時(shí)代的到來(lái)，使企業(yè)面對(duì)越來(lái)越多的競(jìng)爭(zhēng)對(duì)手和越來(lái)越難以滿足的顧客需求。每個(gè)企業(yè)都深切的感受到了新一輪競(jìng)爭(zhēng)的慘烈，同時(shí)也不得不加倍拓展自己的生存空間，以適應(yīng)新的競(jìng)爭(zhēng)環(huán)境的挑戰(zhàn)，作業(yè)成本法和戰(zhàn)略成本管理都是應(yīng)運(yùn)而生的成本核算和管理控制手段。 作業(yè)成本法通過(guò)對(duì)作業(yè)和作業(yè)成本的確認(rèn)及計(jì)量，計(jì)算產(chǎn)品成本，同時(shí)使成本管理深入到作業(yè)層次，對(duì)作業(yè)鏈進(jìn)行分析，為企業(yè)戰(zhàn)略決策提供更加準(zhǔn)確的信息，指導(dǎo)企業(yè)高效地執(zhí)行增值作業(yè)，精簡(jiǎn)和消除不增值作業(yè)，以達(dá)到優(yōu)化作業(yè)鏈的同時(shí)降低成本的目的。戰(zhàn)略成本管理是從戰(zhàn)略的高度，根據(jù)企業(yè)內(nèi)、外部環(huán)境的變化，對(duì)企業(yè)所處行業(yè)以及由競(jìng)爭(zhēng)對(duì)手、供應(yīng)商和銷售商以及企業(yè)本身等組成的價(jià)值鏈的每個(gè)環(huán)節(jié)進(jìn)行分析，擴(kuò)大企業(yè)成本管理的范圍，其著重點(diǎn)在于企業(yè)整體及各個(gè)相關(guān)鏈條，貫穿于產(chǎn)品整個(gè)壽命周期，，從材料采購(gòu)、產(chǎn)品生產(chǎn)、銷售直到售后服務(wù)，滲透于各個(gè)階段，關(guān)注企業(yè)內(nèi)部各生產(chǎn)部門的協(xié)調(diào)，同時(shí)也關(guān)注企業(yè)與上下游戰(zhàn)略伙伴的關(guān)系，在提高企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的前提下最大限度的降低成本。 本論文采用規(guī)范分析與案例研究相結(jié)合的方法，從闡述作業(yè)成本法和戰(zhàn)略成本管理的基礎(chǔ)理論出發(fā)，通過(guò)論述分析基于價(jià)值鏈的作業(yè)成本法與戰(zhàn)略成本管理相結(jié)合的成本管理方法的研究現(xiàn)狀、結(jié)合可行性和必要性，以此為基礎(chǔ)介紹其具體應(yīng)用。通過(guò)對(duì)H商業(yè)銀行的成本管理現(xiàn)狀進(jìn)行介紹，深刻的認(rèn)識(shí)到，隨著競(jìng)爭(zhēng)的日益激烈和產(chǎn)品差異化程度的不斷加深，銀行迫切需要更真實(shí)、更詳盡的成本信息，商業(yè)銀行的競(jìng)爭(zhēng)，實(shí)質(zhì)上就是產(chǎn)品成本的競(jìng)爭(zhēng)，作業(yè)成本法與戰(zhàn)略成本管理的結(jié)合能夠幫助銀行經(jīng)營(yíng)管理者進(jìn)行準(zhǔn)確的市場(chǎng)定位，包括產(chǎn)品研發(fā)、種類選擇、產(chǎn)品定價(jià)、銷售渠道、銷售方式和銷售對(duì)象等；有助于提高銀行業(yè)務(wù)的效率，從而提高其核心競(jìng)爭(zhēng)力，使銀行在競(jìng)爭(zhēng)中利于不敗之地，最后以該商業(yè)銀行貸款業(yè)務(wù)為案例進(jìn)行分析，進(jìn)一步闡述作業(yè)成本法與戰(zhàn)略成本管理相結(jié)合的具體實(shí)施過(guò)程及在成本核算和管理方面的優(yōu)勢(shì)所在。
[Abstract]:With the rise of knowledge economy, economic globalization, networking and the arrival of information age, enterprises are facing more and more competitors and more difficult to meet the needs of customers. Every enterprise has felt the tragedy of a new round of competition, and has to double its own living space to adapt to the challenges of the new competitive environment. Activity-based costing and strategic cost management are both the means of cost accounting and management control. Activity-Based costing (ABC) calculates the product cost by confirming and measuring the activity and activity cost, and at the same time, it makes the cost management go deep into the activity level, analyzes the activity chain, and provides more accurate information for the strategic decision of the enterprise. It instructs enterprises to efficiently execute value-added activities, and to streamline and eliminate non-value-added activities, so as to optimize the activity chain and reduce the cost. Strategic cost management is to analyze each link of the enterprise's industry and value chain composed of competitors, suppliers and vendors, and the enterprise itself, according to the changes of the internal and external environment of the enterprise from the strategic perspective. To expand the scope of enterprise cost management, it focuses on the enterprise as a whole and related chains, running through the entire life cycle of the product, from material procurement, product production, sales to after-sales service, and permeating through all stages. It also pays attention to the relationship between the enterprise and the upstream and downstream strategic partners in order to minimize the cost under the premise of improving the competitive advantage of the enterprise. This paper adopts the method of combining normative analysis and case study, from expounding the basic theory of activity-based costing and strategic cost management. Based on the analysis of the current research situation of the cost management method based on value chain activity-based costing (ABC) and strategic cost management (SCM), this paper introduces its application on the basis of its feasibility and necessity. By introducing the current situation of cost management in H commercial banks, it is deeply realized that with the increasingly fierce competition and the deepening degree of product differentiation, banks urgently need more real and detailed cost information, and the competition of commercial banks. In essence, it is the competition of product cost. The combination of activity-based costing and strategic cost management can help bank managers to carry out accurate market positioning, including product research and development, category selection, product pricing, and sales channels. The method of sale and the object of sale will help to improve the efficiency of the banking business, thus improve its core competitiveness and make the bank in the competition favorable to an invincible position. Finally, taking the commercial bank's loan business as a case study, This paper further expounds the implementation process of the combination of activity-based costing and strategic cost management and its advantages in cost accounting and management.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3

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