竞争战略成本与企业绩效关系研究——以我国电子制造上市公司为例-research on the relationship between competitive strategic cost and enterprise performance - a case study of chinas listed electronic manufacturing companies.docxVIP

竞争战略成本与企业绩效关系研究——以我国电子制造上市公司为例摘要本文采用规范研究方法探讨了战略与战略管理思想、竞争战略与成本管理、企业绩效 评价理论，分析了竞争战略成本、竞争战略成本管理模式，以及竞争战略成本与企业绩效 关系的内在联系，论证了竞争战略成本与企业绩效之间存在显著的相关性。在此基础上， 通过问卷分析，得出我国电子制造上市公司实施竞争战略成本管理的现状及其绩效表现的 定性分析结果，然后据此提出研究假设、设计数学模型、收集数据、以回归分析的方法实 证检验了采用竞争战略成本管理能够产生良好企业绩效的论点。最后，本文提出了竞争战 略成本管理的核心方法是采用价值工程技术改善企业绩效的建议。关键词 竞争战略成本，企业绩效，价值工程，托宾 q，平衡计分卡THE RESEARCH OF THE RELATIONSHIP BETWEEN COMPETITIVE STRATEGY COST AND ENTERPRISE PERFORMANCEAbstractWith the regulating research method, this article has discussed the strategy and strategic management thought, competitive strategy and cost management, enterprise performance evaluation theory; and analyzed competitive strategy cost, competitive strategy cost management mode, and the internal relationship between competitive strategy cost and enterprise performance; and come up with a idea that there is a significant positive correlation between competitive strategy cost and corporation performance. On this basis, questionnaire analysis has drawn a qualitative analysis conclusion on the current situation and performance of implementing competitive strategy cost management in the electronic manufacturing listed companies, and then come up with the hypothesis, designed mathematical model, collected date, verified the argument with regression analysis method that there will be good corporation performance with competitive strategy cost management. Finally, this article give a suggestion that the key method of competitive strategy cost management is to improve corporation performance with Value Engineering.Keywords：Competetive strategy costEnterprise performanceValue engineering Tobins’qBalanced score card目录第 1 章 绪论 ................................................................. 11.1 研究背景 .............................................................. 11.2 研究目的 .............................................................. 21.3 理论基础及研究思路 .................................................... 21.4 研究方法及论文框架 .......................