【作者】 孙延锋；

【导师】 王培华； 史璇；

【作者基本信息】 西安工业大学 ， 企业管理， 2012， 硕士

【摘要】 随着市场竞争的加剧和经济环境的不断变化,传统成本管理的缺陷日益明显,企业关注内部生产经营成本降低的目标已经不能适应环境,纷纷开始重视自身与上下游的联结和内外部环境的变化,战略成本管理应运而生。尽管国内学者从不同视角对战略成本管理及其业绩评价进行了研究,但现有研究成果大多局限于理论层面,建立的评价体系缺乏强调战略成本管理特色的评价指标,且没有体现行业特色和地域差别,对装备制造业行业的研究更是无人涉及；在推行战略成本管理业绩评价时缺乏行业内部的横向比较。基于此,本文以西安市装备制造业作为研究对象,在文献研读的基础上进行实地调研,建立了适合西安市装备制造业战略成本管理评价体系,运用模糊综合评判法构建评价模型。本文首先对战略成本管理及其业绩评价等相关内容进行了较为详细的理论研究和对比分析；其次,作者对陕西省和西安市装备制造业2009年的总体现状和行业现状进行了较为详细的概括分析,借鉴当今应用最广泛的桑克模式对西安市装备制造业战略成本管理进行了战略定位分析、成本动因分析和价值链分析,挖掘影响其战略成本管理业绩的诸多因素；再次,作者对76家西安市装备制造业企业进行特征分析,结合战略成本管理的特殊性,建立了包括财务指标和非财务指标的战略成本管理业绩评价指标体系,运用因子分析法对指标进行筛选和聚类,最终得到基于财务、价值链和战略动因三维度的综合评价体系；最后运用模糊综合评判法构建评价模型,以代表性实例M公司2009年和2010年的数据进行自身纵向比较分析,2008-2010年的数据进行有时间序列的行业内部横向比较分析,对评价模型进行了验证。研究结果表明,在西安市装备制造业建立的战略成本管理业绩评价体系和评价模型是可行的,而且通过实例企业运用评价模型进行的自身比较和行业比较的结果是有效的,效果比较满意,可以作为企业经营决策和提升竞争地位的重要依据。更多还原

【Abstract】 With the intensifying competition of market and the increasing changes of economic environment, the defects of the traditional cost management are increasingly evident. Companies only concerned with the internal production and operation cost reduction target can not adapt to the vagaries of the environment and begin to pay more attention to changes in the upstream and downstream links, and internal and external environment. Strategic cost management come into being and domestic scholars of strategic cost management and performance appraisal have started to research the issues from different perspective, of which the most studied confined to the theoretical level and the evaluation system established lack of emphasis on strategic cost management features anddid not reflect industry characteristics and regional differences. Above all, there is still a blank area in the research of the equipment manufacturing industry and horizontal comparison within the industry in the implementation of strategic cost management performance evaluation appraisal. For this reason, this paper will select the equipment manufacturing industry in Xi’an as a research object, conduct field research on the basis of the literature study and build the strategic cost management evaluation system that is suitable for equipment manufacturing industry in Xi’an and the evaluation model using fuzzy comprehensive evaluation method.In this paper, the author firstly reviews strategic cost management and performance evaluation in detail and comparative analysis. Secondly, the author analysis the overall status and industry status of the equipment manufacturing industry of Shanxi Province and Xi’an in 2009 and the Xi’an equipment manufacturing strategic cost management learned from today’s most widely used Shank model including strategic positioning analysis, cost driver analysis and value chain analysis, then discussed the factors that affect its strategic cost management performance.Again, the author analysis the characteristics of 76 equipment manufacturing enterprises in Xi’an, build the strategic cost management evaluation system including financial and non-financial indicators filtered and clustered the indicator using factor analysis combined with the special nature of strategic cost management, and finally due to the three-dimensional degree evaluation system based on the financial, value chain and strategic move.Finally, the author build the evaluation model using fuzzy comprehensive evaluation method, test the model selecting representative examples of M 2009 and 2010 data,2008-2010 data time series within the industry and horizontal analysis.The results show that the strategic cost management performance evaluation system and evaluation model is feasible for the equipment manufacturing in Xi’an and valid by the instance of enterprise using of self-comparison and industry comparison result evaluation model is. At the same time, the effect is quite satisfactory, which is an important basis for business decision-making and enhance the competitive position.更多还原