基于顾客价值导向的企业成本管理研究毕业论文.docVIP

毕业论文 （20_ _届） 基于顾客价值导向的企业成本管理研究 摘 要 随着网络经济、知识经济和全球化的发展，企业所面临的生存环境的不确定性和复杂性大大增加，对企业的管理模式与经营模式也提出了新的挑战。在这种新的市场环境下，企业间的竞争实质上是对顾客的争夺，这种争夺取决于 企业能否以比竞争对手更低的价格、更高的质量、更优的服务、更快的速度为顾客提供产品或服务。成本管理是企业管理的一个重要组成部分，，提高企业整体成本管理水平具有重大意义。关键词： Abstract As the development of network economy, knowledge, economy and globalization, living environment faced by business uncertainty and complexity of greatly increased, enterprise management mode and operation mode is also presented new challenges. In this new market environment, competition among enterprises is essentially a competition for the customer, This fight depends on the ability of the business to lower prices than the competition, higher quality, better service, faster speed to provide customers with products or services. Cost management is an important component of management, It relates to the survival of the enterprise, enhancing their overall level of cost management to enhance the competitiveness of enterprises has great significance. Taking into account todays customer orientation is the mainstream of modern, how much shorter time to meet customer needs, in raising the level of personalized service while reducing costs ,creating value for customers ,making business value maximization ,is an important goal of modern enterprise cost management In this paper, we use the method of theoretical approach with case studies, based on related research results and theoretical analysis, Taking into account the shortcomings of traditional cost management, proposed the features of based on customer value-oriented cost management and the necessity of using new model. Then combined with the specific case the Haier Group, fist explain Haier’s based on customer value-oriented cost management, Then analyzed using this model the impact of Haier: making Haiers profits and the turnover continued growth. Finally, with the success of Haier, make some advices on establishing based on the customer value-oriented cost management model, hope can h