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1、河南大学硕士学位论文客车制造行业基于战略定位的成本管理-基于宇通客车的案例 分析姓名：杨赛赛申请学位级别：硕士专业：会计学指导教师：丁庭选2011-05I 摘 要摘 要 金融危机之后，我国原材料和能源价格不断上涨，生产资料成本、人工成本的增加便接踵而来，企业的成本费用便随之上升，利益空间便相对缩小了。在成本费用占主要组成部分的客车制造行业，这种现象尤为明显。原因是，对客车制造行业来说，受国外先进技术的影响，企业的主要成本都发生在原材料、零部件和配件的引进方面，国内主要负责整车的匹配技术。物价上涨必然导致成本费用上升，这给客车制造企业的成本管理带来了极大的困难，间接地影响到企业的绩效管理，这一问
2、题已引起企业和政府管理部门的高度重视。 在现代市场条件下，打败竞争对手，涉及到如何在竞争激烈的市场环境中保持核心竞争力的问题。最有效的解决办法就是，在成本管理上优于竞争对手，把企业消耗量降到最低，尽量避免浪费，以促进企业发展目标的实现。另一方面，买方市场的形成使得企业要想在激烈的竞争中处于行业之首，就必须以顾客满意为其首要出发点，满足顾客的个性化需求，生产出真正符合顾客需求的产品。从这一点来看，定位对企业来说至关重要，它界定了企业的经营范围，也预示着企业将会发生哪些成本。 因此，本文从战略定位出发，把战略定位视为企业成本管理的核心。针对客车制造行业的成本管理问题展开论述， 通过对客车制造行业的
3、发展现状和成本管理的现状进行分析，推出客车制造企业应改进成本管理结构。然后，对宇通客车进行 SWOT 分析，结合宇通客车战略成本管理的实践，列举实施新型战略成本管理后的效果，由此得出全文的论点：基于战略定位的成本管理在客车制造企业中非常重要，文章具有一定的创新。 文章采用理论总结、SWOT 分析、案例研究、比较分析等规范研究方法，在现有理论的基础上，构建了基于战略定位的成本管理框架。随后，针对成本管理提出了一系列措施，得出本文的结论： 1、在客车制造企业基于战略定位的成本管理模式中，核心内容是企业的战略成本定位与选择。战略定位是一项复杂的工程，尤其是对制造企业，它涉及业务流程的各个方面。制造企
4、业的战略成本管理是成本领先战略，但不能将其简单地归结为在生产过程中降低成本发生数额，而应该把成本管理看作是研发设计、采购材料和零部件、生产、安装、销售、售后服务等一系列流程的综合支出，通过II成本效益原则的衡量，从而使企业收益最大。 2、构建基于战略定位的成本管理模式时，我国制造企业应采取的措施有：围绕战略定位，实现销售目标；大力引进前沿技术，创造节能新产品；重视与供应商的交流，降低采购成本；提高生产运营效率，降低生产成本；调动全员参与的积极性，培养员工成本管理意识；创造企业文化，形成持久的核心竞争力；主动肩负起社会责任，提升品牌影响力。 关键词：关键词：战略定位，战略成本管理，核心竞争力，S
5、WOT 分析 IIIABSTRACT After the financial crisis, the prices of raw materials and the energy are rising continually , both the goods cost and the labor cost raise on the heels of it, then, the enterprises cost expense increases along with it, as a result, the enterprises benefit space reduced relativel
6、y. This kind of phenomenon is especially obvious in the passenger train manufacturing firm, in which the cost expense occupies the key component. The reason is that, as to the passenger train manufacturing firm, with the influence of advanced overseas technology, the Chinese enterprises capital expe
7、nditure is occupied by the introduction of raw materials, the spare parts and the fittings, and the task of the enterprise itself is to complete bikes matching. The raising price causes the raising cost expense inevitably, it has brought the passenger train manufacturing firms cost management with e
8、normous difficulty, and affects the enterprises achievements management indirectly, consequently, both the enterprise and the government management section have taken this question seriously. Under the condition of modern market, defeating the competitor involves the question that how to maintain th
9、e core competitiveness in the intense competitive market environment. The most effective method to promote the realization of the goal of enterprise development is that, surpassing the competitor in the cost management, reducing the enterprise consumption as more as possible and avoiding waste as fa
10、r as possible. On the other hand, the formation of buyers market requires that a enterprise must satisfy the customer firstly, meet the customers personalized need, and produce the product which can conform to the customers demand truly, if it wants to be the head of the profession in the keen compe
11、tition. Currently speaking, position is really vital; it limits an enterprises management scope, and indicates that which costs will happen. So， This article begins from strategic positioning， and regards strategic positioning as the core of cost management. Discussing the issues of cost management
12、for the bus manufacturing industry ，through the analysis on the present situation of the passenger train manufacture professions development and cost management, this article deduces that the enterprise should improve the structure of cost management. Then, this article carries on SWOT analysis abou
13、t YTCO， combines the practice on the strategic cost management of YTCO, enumerates the effect after the implementation of new strategic cost management ，IVand draws the conclusion that - cost management based on the strategic position is very important in the passenger train manufacturing firm .So,
14、to some extent, this article has certain innovation. This article uses specification methods, such as theoretical summary, SWOT analysis, case studies, and comparative analysis, on the basis of existing theory, builds a framework of cost management based on strategic positioning. Then, this article
15、suggests a series of measures, and draws the conclusion as follows: 1. In the model of cost management based on strategic positioning in manufacturing enterprises， the core content is the enterprises strategic costs positioning and selection. Strategic positioning is a complex project, especially fo
16、r the manufacturing enterprises, which involves all aspects of business processes. Strategic cost management in the manufacturing enterprises is cost leadership strategy, but, it cannot be simply attributed to the cost amount reduced in the production process, and should be seen as the comprehensive spending of R introducing cutting-edge technology vigorously to create new energy-saving products; paying attention to the communication with suppliers to reduce procurement costs
