蓝海战略下企业战略成本管理问题研究毕业论文.doc

毕业论文 （20_ _届） 蓝海战略下企业战略成本管理问题研究 摘 要 蓝海战略作为一种新型企业战略，自2005年被提出后一直被企业理论研究所关注，虽然出现的时间不长，但其关注度不亚于其他财务理论。之所以引起广泛的关注是因为蓝海战略作为全新的一种战略思维，站在顾客的角度考虑问题，全面提升顾客价值和企业自身价值。而基于蓝海战略下的企业战略成本管理，是成本管理的创新，它能将低成本战略和差异化战略很好的结合在一起，对企业的成本管理具有现实意义。本论文采用实证分析的研究方法，在论述蓝海战略和战略成本管理理论的基础上，以雅戈尔为研究对象，对雅戈尔采用蓝海战略下的战略成本管理的四步动作框架进行了详细分析，并结合企业近年财务报表资料说明其效益显著。研究结果表明：在蓝海战略下可以实现高质量与低成本的统一。科学的战略成本管理是实现企业战略目标的有效手段，它有助于企业提高竞争优势。 关键词：Abstract Blue ocean strategy as a new enterprise strategy, since 2005 has been put forward enterprise theory after research interests, although appear time is not long. But the campaign and no less than other financial theory. Has aroused wide attention because blue ocean strategy as a new kind of strategic thinking, standing in the customers shoes, to raise the overall customer value and enterprise value. And the enterprise based on blue ocean strategy, strategic cost management, is the cost management of innovation, it can lower cost strategy and the differentiation strategy is very good is together, for enterprise cost management have realistic meanings. This paper by using empirical analysis research methods, this blue ocean strategy and strategic cost management theory foundation, takes the Youngor as the research object, by blue ocean strategy for Youngor strategic cost management under the framework of the four steps action are analyzed in detail, and with enterprises recent data suggest that its financial statements the obvious benefits. Results show that in the blue ocean strategy can achieve high quality under the unified with low cost. Science is to realize the strategic cost management is the effective means to enterprise strategic target, it helps enterprises to improve the competitive advantage. Keywords: Blue ocean strategy; The strategic cost management; Customer value; Competitive advantage  目 录 1 战略成本管理相关概述 1 1.1 战略成本管理的内涵 2 1.2 战略成本管理的目标 2 1.3 战略成本管理的分析工具 2 1.3.1 价值链分析 3 1.3.2 战略定位分析 3 1.3.3 成本动因分析 5 2 蓝海战略的概述 6 2.1 蓝海战略的内涵 6 2.2 蓝海战略的分析工具与框架 6 2.3 与传统战略成本管理的