全球化经济迅猛发展，企业所处的经营环境也在发生诸多变化，中 国制造业面临转型升级、技术创新等新的挑战。尤其是食品制造业，以 小企业居多，市场竞争激烈，企业的生存与发展取决于能否取得持续竞 争优势。传统成本管理方法主要强调企业内部管理，追求短期利润最大 化，忽视企业外部环境变化，缺乏战略相关性，无法满足企业可持续发 展需要。企业要想持续发展，提高企业长期竞争优势，应站在战略高度， 从全局出发，实行战略成本管理。 本文以AJQ公司为研究对象，运用桑克模式的价值链分析、战略定 位分析、战略成本动因分析工具，提出战略成本管理实施方案，达到降 低成本、获得长期竞争优势的目的。首先，本文对国内外战略成本管理 理论及研究成果进行梳理，为战略成本管理研究提供理论依据。通过调 查研究、查阅经营数据，对公司目前成本管理现状进行分析，发现公司 存在成本管理理念落后、价值链管理脱节、人力资源成本控制不到位、 缺乏信息技术支持、绩效考核体系不健全问题。其次，运用价值链分析 工具对公司内部价值链、欧亿·体育（中国）有限公司价值链、竞争对手价值链进行分析；运用 PEST分析法对公司宏观环境进行分析，运用波特五力模型进行欧亿·体育（中国）有限公司环境 分析，从优势和劣势两方面进行公司内部环境分析，为公司竞争战略选 择提供依据；运用战略成本动因分析工具对公司进行结构性成本动因分 析与执行性成本动因分析。最后，提出建立战略成本管理体系、内外部 价值链优化、加强成本动因控制、建立平衡计分卡业绩评价体系的AJQ 公司战略成本管理实施方案，并提出相应的保障措施。 关键词：食品制造业，战略成本动因，战略成本管理，战略定位， 价值链 辽宁石油化工大学硕士学位论文 III ResearchontheApplicationofStrategicCostManagementin AJQCompany ABSTRACT Withtherapiddevelopmentoftheglobaleconomy,theoperating environmentforenterprisesisalsoundergoingmanychanges.Chinese manufacturingenterprisesarefacingnewchallengessuchastransformation, upgradingandtechnologicalinnovation.Especiallyinthefood manufacturingindustry,thesmallbusinessisthemajority,andthemarket competitionisfierce.Thesurvivalanddevelopmentoftheenterprisedepends ontheabilitytoobtainthecontinuouscompetitiveadvantage.Thetraditional costmanagementmethodmainlyemphasizestheinternalmanagementofthe enterprise,whichpursuestheshort-termprofitmaximizationandignoresthe changesintheexternalenvironmentoftheenterprise.Butitlacksthe strategicrelevance,whichcannotmeettheneedsofsustainabledevelopment oftheenterprise.Ifenterpriseswanttodevelopcontinuouslyandimprove theirlong-termcompetitiveadvantages,theyshouldtakeastrategicposition andcarryoutstrategiccostmanagementfromtheperspectiveoftheoverall situation. TakingAJQastheresearchobject,thispaperusesthevaluechain analysis,strategicpositioninganalysis,andstrategiccostdriveranalysistools oftheSunkmodeltoputforwardtheimplementationplanofstrategiccost managementtoachievethepurposeofreducingcostsandgaininglong-term competitiveadvantages.Firstly,thispapercombsthetheoryandresearch resultsofstrategiccostmanagementathomeandabroadtoprovide theoreticalbasisforthestudyofstrategiccostmanagement.Through investigationandresearch,themanagementdata,andthecurrentcost managementstatusofthecompanyanalysis,theseproblemsarefound:the costmanagementconceptofthecompanyisbackward;thevaluechain 辽宁石油化工大学硕士学位论文 IV managementisdisjointed;thehumanresourcecostcontrolisnotinplace;the informationtechnologysupportislacking;theperformanceevaluation systemisnotperfect.Secondly,thevaluechainanalysistoolisusedto analyzethevaluechain,industryvaluechainandcompetitorvaluechain.In thispaper,thewriterwillusethePESTanalysismethodtoanalyzethe company'smacroenvironment,usePorter'sfiveforcesmodeltoanalyzethe industryenvironment,andanalyzethecompany'sinternalenvironmentfrom theadvantagesanddisadvantagestoprovidethebasisforthecompany's competitionstrategyselection.Thestrategiccostmotivationanalysistoolis usedtoanalyzethestructuralcostdriveranalysisandtheexecutioncost motivationanalysis.Finally,thispaperputsforwardtheimplementationplan ofAJQ'sstrategiccostmanagement,whichaimstoestablishthestrategiccost managementsystemandtheinternalandexternalvaluechainoptimization, strengthenthecostdrivingfactorcontrol,andestablishthebalanced scorecardperformanceevaluationsystem.Thispaperalsoputsforwardthe correspondingsafeguardmeasures. KEYWORDS:Foodmanufacturing,Strategiccostdriver,Strategiccost management,Strategicpositioning,Valuechain 辽宁石油化工大学硕士学位论文 V 目录 1绪论.................................................................................................................1 1.1研究背景及意义.....................................................................................1 1.1.1研究背景..........................................................................................1 1.1.2研究意义..........................................................................................1 1.2国内外研究现状.....................................................................................2 1.2.1国外研究现状..................................................................................2 1.2.2国内研究现状..................................................................................3 1.3研究框架与内容......................................................................................5 1.3.1研究框架..........................................................................................5 1.3.2研究内容..........................................................................................5 1.4研究方法.................................................................................................6 1.5本文创新点.............................................................................................7 2相关理论概述................................................................................................8 2.1战略成本管理概念.................................................................................8 2.2战略成本管理模式.................................................................................8 2.2.1克兰菲尔德模式..............................................................................9 2.2.2罗宾·库珀模式.................................................................................9 2.2.3桑克模式..........................................................................................9 2.3战略成本管理的分析工具...................................................................10 2.3.1价值链分析....................................................................................10 2.3.2战略定位分析................................................................................10 2.3.3战略成本动因分析........................................................................12 3AJQ公司概况及成本管理现状..................................................................14 3.1AJQ公司概况........................................................................................14 3.1.1AJQ公司组织结构.........................................................................14 3.1.2AJQ公司人员组成.........................................................................15 3.1.3AJQ公司生产工艺流程.................................................................16 3.2AJQ公司成本管理现状........................................................................16 3.2.1AJQ公司财务状况.........................................................................16 3.2.2AJQ公司产品成本核算流程.........................................................18 辽宁石油化工大学硕士学位论文 VI 3.2.3AJQ公司成本控制现状.................................................................19 3.3AJQ公司成本管理存在的问题............................................................20 3.3.1成本管理理念落后........................................................................20 3.3.2价值链管理脱节............................................................................20 3.3.3人力资源成本控制不到位............................................................20 3.3.4缺乏信息技术支持........................................................................21 3.3.5绩效考核体系不健全....................................................................21 3.4AJQ公司实施战略成本管理的必要性................................................21