【作者】 陆沛年；

【导师】 龚光明；

【作者基本信息】 湖南大学 ， 会计学， 2008， 硕士

【副题名】以惠生肉类食品有限公司为例的分析

【摘要】 本文主要针对资源枯竭、污染肆意的社会环境下,中小企业应审时度势,在战略成本管理中灌注清洁生产理念,在可持续降低成本、获取竞争优势中保持经济效益、社会效益、生态效益的协调一致。首先,介绍本文选题背景及研究意义,并分别介绍清洁生产和战略成本管理的有关研究综述,从而提出本论文的主要创新点和研究方法。其次,构建了一个基于清洁生产的战略成本管理的理论框架:阐述了框架的理论基础企业整体价值观;明确其内涵、目标、特点;确定采用价值链分析法;提出了清洁生产的战略成本管理流程。以此为基础,进一步探讨清洁生产战略成本管理与我国中小企业的发展:通过分析中小企业的经济地位、成本管理状况、清洁生产存在的问题和未实施清洁生产对企业的相应影响,总结出企业进行战略成本管理考虑清洁生产是必要的;在对3个中小企业应用清洁生产的案例进行效益分析的基础上总结出清洁生产与战略成本管理的结合运用是可行的,是可以可持续降低成本。最后,本文将基于清洁生产的战略成本管理的理论运用在惠生公司进行成本管理的改进分析。通过财务信息和企业管理制度两方面分析,说明惠生公司有必要进行战略成本管理;通过对惠生公司所处价值链进行清洁生产理念下的分析,总结出公司的成本降低必须是在保证肉类产品质量安全的前提下进行,应走清洁化、规模化的发展之路。为此,构建了一个适合惠生公司的战略成本管理流程,以便清洁生产与战略成本管理更好的结合实施。更多还原

【Abstract】 In the environment with resource depletion and pollution wanton, this paper suggests that enterprises should add cleaner production concept into the strategy of cost management, which makes enterprise reduce cost and keep coherence of economic benefits, social benefits and ecological benefits.The first part introduced clean production and strategic cost management’s research background and the research significance first, and then reviewed the relevant literature. Finally creative proposals are made and research methods are introduced.In the second chapter, the author makes up a system of strategic cost management based on clean production concept, which conclude its characters and target. The method of value chain to analyze problems was adopted here. The process of strategic cost management based on clean production concept was suggested.Based on this, the relationship between strategic cost management based on clean production and the development of small and medium enterprises is then explored:In the part, the author discussed the economic status and cost management and problems about clean production in the Small and medium-sized enterprises.Then the author summarized that these enterprises need strategic cost management for their development. Based on the survey of their clean production, some findings in the case of no clean production were obtained. Then the author used benefit evaluation to analyze three enterprises which used clean production, and proposed the joint of clean production and strategy of cost management is useful.Finally, the author applies the method to the cost management of Huisheng Company. In this chapter, the author analyzes the financial situation and the management system of the company and concludes the necessity of cost management. With resort to the analysis of industry value chain in Huisheng Company the author concluded in order to reduce cost, firstly Company should ensure the quality of meat products, and development direction of hushing is low cost advantage after its scale becomes bigger under clean production strategies.Therefor, this chapter establishes a suitable strategic cost management processes for Huisheng , so that clean production strategies and strategic cost management can be better combined and implemented.更多还原