I 摘要 供暖问题是关系国计民生的重大问题。随着能源结构与经济发展之间的矛盾日益 突出，党与政府本着高度负责的态度，鼓励民间资本向供暖欧亿·体育（中国）有限公司进军。以空气源热泵 技术为代表的清洁能源供暖方式在近几年取得了长足的发展，弥补了传统供暖欧亿·体育（中国）有限公司的 缺陷与不足。随着国家产业政策的进一步放宽，新能源供暖企业如雨后春笋般涌现出 来，市场竞争渐趋激烈。而该欧亿·体育（中国）有限公司企业深受传统成本管理方式的影响，忽视了内外部 环境的变化，缺乏战略性思考。而要想获取长久的竞争优势，必须从战略的角度出发， 努力推行战略成本管理。 战略成本管理的理念是先进的，更有一套成熟的管理模式，只需结合欧亿·体育（中国）有限公司企业的 实际运营状况，运用一定的工具，并推出科学与系统的实施方案与保障措施，并努力 推动执行，就可以达到良好的效果。FH新能源供暖公司是一家致力于新能源开发应 用与城镇能源系统运营的现代科技公司，更是一家卓尔不群、有梦想的企业。因此， 要想取得更加卓越的成绩必须练好成本管理的内功才可以。本文运用了桑克模式下的 战略成本管理工具与方法，详细分析了FH公司成本管理的具体情况，发现了深层次 的问题。在此基础上，提出了该公司成本管理的优化建议与保障措施，以图解决成本 管理缺乏战略思考的问题，在寻求成本降低路径的同时，获得企业长期竞争优势。 关键词：战略成本管理新能源供暖战略定位分析价值链分析成本动因分析 Abstract II Abstract Heatingisanimportantissuethatconcernsthenationaleconomyandthepeople's livelihood.Withthecontradictionbetweenenergystructureandeconomicdevelopment becomingmoreandmoreprominent,thePartyandthegovernment,inahighlyresponsible attitude,encourageprivatecapitaltomarchintotheheatingindustry.Inrecentyears,the cleanenergyheatingmethodrepresentedbyairsourceheatpumptechnologyhasmade greatprogress,whichmakesupfortheshortcomingsofthetraditionalheatingindustry. Withthefurtherrelaxationofthenationalindustrialpolicy,newenergyheatingenterprises emergelikemushrooms,themarketcompetitionisbecomingintense.Butthisindustry enterpriseisdeeplyaffectedbythetraditionalcostmanagementway,hasignoredthe internalandexternalenvironmentchange,lacksthestrategicponder.Inordertoobtainthe long-termCompetitiveAdvantage,wemustcarryoutthestrategiccostmanagementfrom thestrategicpointofview. TheConceptofstrategiccostmanagementisadvanced,andthereisasetofmature managementmode.Itisonlynecessarytocombinetheactualoperatingconditionsof industrialenterprises,usecertaintools,andlaunchscientificandsystematic implementationplansandsafeguardmeasures,andstrivetopromoteimplementation,you canachievegoodresults.FHNewEnergyHeatingCompanyisamoderntechnology companydedicatedtothedevelopmentandapplicationofnewenergyandtheoperationof urbanenergysystems.Itisalsoanoutstandinganddreamycompany.Therefore,inorderto achievemoreoutstandingresultsmustbegoodpracticeofinternalcostmanagementcan be.ThispaperanalyzesthecostmanagementofFHcompanyindetailbyusingthe strategiccostmanagementtoolsandmethodsundertheSankemode,andfindsthe deep-seatedproblems.Inordertosolvetheproblemoflackofstrategicthinkingincost managementandtoobtainthelong-termcompetitiveadvantagewhileseekingthewayof costreduction. Keywords:strategiccostmanagementnewenergyheatingstrategicpositioning analysisvaluechainanalysiscostdriveranalysis 目录 III 目录 摘要....................................................................................................................................I ABSTRACT........................................................................................................................II 第1章绪论....................................................................................................................1 1.1研究背景目的和意义.............................................................................................1 1.1.1研究背景及目的..........................................................................................1 1.1.2研究意义......................................................................................................2 1.2国内外研究综述.....................................................................................................2 1.2.1国外研究现状..............................................................................................2 1.2.2国内研究现状..............................................................................................4 1.3研究的内容与方法.................................................................................................6 1.3.1研究的内容及框架......................................................................................6 1.3.2研究的主要方法..........................................................................................7 1.4论文的主要创新点.................................................................................................7 第2章战略成本管理的相关理论及分析工具...............................................................8 2.1战略成本管理理论.................................................................................................8 2.1.1战略成本管理的内涵..................................................................................8 2.1.2战略成本管理的特点..................................................................................8 2.2桑克模式.................................................................................................................9 2.2.1战略定位分析............................................................................................10 2.2.2价值链分析................................................................................................11 2.2.3战略成本动因分析....................................................................................12 第3章FH公司成本管理概况.........................................................................................14 3.1欧亿·体育（中国）有限公司发展状况.......................................................................................................14 3.2FH公司发展概况..................................................................................................14 3.2.1公司情况....................................................................................................14 3.2.2公司的组织结构........................................................................................15 3.2.3公司的业务经营情况................................................................................17 3.3FH公司成本管理的现状及存在的问题..............................................................19 目录 IV 3.3.1FH公司成本管理现状...............................................................................19 3.3.2FH公司成本管理存在的问题及原因分析...............................................21 第4章FH公司战略成本管理分析.................................................................................25 4.1FH公司战略成本管理分析的思路......................................................................25 4.2FH公司战略定位分析..........................................................................................25 4.2.1五力模型分析............................................................................................25 4.2.2SWOT分析...................................................................................................27 4.2.3FH公司的战略定位...................................................................................30 4.3FH公司价值链分析..............................................................................................31 4.3.1内部价值链分析........................................................................................32 4.3.2外部价值链分析........................................................................................38 4.4FH公司成本动因分析..........................................................................................40 4.4.1结构性成本动因分析................................................................................41 4.4.2执行性成本动因分析................................................................................42 第5章FH公司战略成本管理的优化建议及保障措施................................................44 5.1FH公司实施战略成本管理的优化建议..............................................................44 5.1.1进行更加精准的战略