摘 要
本研究基于供应链协同视角，深入探讨了企业战略成本管理的理论与实践。在全球化背景下，供应链协同已成为企业提升竞争力的重要手段，而战略成本管理则是实现供应链协同优化的关键环节。本研究旨在通过综合运用文献分析、案例研究和定量分析等方法，揭示供应链协同与企业战略成本管理之间的内在联系，为企业降低成本、提高效率提供理论支持和实践指导。研究首先梳理了供应链协同与战略成本管理的相关理论，构建了分析框架。随后，通过案例研究，深入剖析了多家企业在供应链协同过程中的战略成本管理实践，揭示了协同机制在成本控制、资源配置和风险管理等方面的积极作用。进一步，本研究运用定量分析方法，对供应链协同与企业绩效之间的关系进行了实证研究，结果表明供应链协同水平越高，企业战略成本管理效果越显著，企业绩效也相应提升。
关键词：供应链协同 战略成本管理 企业绩效
Abstract
Based on the perspective of supply chain collaboration, this study deeply discusses the theory and practice of enterprise strategic cost management. In the context of globalization, supply chain collaboration has become an important means for enterprises to enhance their competitiveness, and strategic cost management is the key link to realize supply chain collaboration optimization. This study aims to reveal the internal connection between supply chain collaboration and enterprise strategic cost management by comprehensively using the methods of literature analysis, case study and quantitative analysis, and provide theoretical support and practical guidance for enterprises to reduce cost and improve efficiency. The research first sorts out the related theories of supply chain coordination and strategic cost management, and constructs the analytical fr amework. Subsequently, through case studies, the strategic cost management practice of many enterprises in the process of supply chain collaboration is deeply analyzed, and the positive role of the coordination mechanism in cost control, resource allocation and risk management is revealed. Further, this study uses the quantitative analysis method to conduct an empirical study on the relationship between supply chain collaboration and enterprise performance. The results show that the higher the level of supply chain collaboration, the more significant the effect of enterprise strategic cost management, and the corresponding improvement of enterprise performance.
Keyword:Supply chain synergy Strategic cost management Enterprise performance
目 录
1绪论 1
1.1研究背景和意义 1
1.2研究现状 1
1.3研究方法 1
2供应链协同与企业战略成本管理理论基础 2
2.1供应链协同理论概述 2
2.2战略成本管理理论框架 2
2.3供应链协同与战略成本管理的关系 3
2.4供应链协同对企业战略成本管理的影响 3
3供应链协同视角下的企业战略成本管理实践 4
3.1供应链协同模式下的成本管理策略 4
3.2战略成本管理的实施步骤 4
3.3案例分析 5
3.4供应链协同中成本管理的挑战与对策 5
4供应链协同视角下的企业战略成本管理效果评价 6
4.1战略成本管理效果的评价指标体系 6
4.2供应链协同对成本管理效果的促进作用 6
4.3成本管理效果评价的实证研究方法 7
4.4提升供应链协同视角下成本管理效果的建议 7
5结论 8
参考文献 9
致谢 10
本研究基于供应链协同视角，深入探讨了企业战略成本管理的理论与实践。在全球化背景下，供应链协同已成为企业提升竞争力的重要手段，而战略成本管理则是实现供应链协同优化的关键环节。本研究旨在通过综合运用文献分析、案例研究和定量分析等方法，揭示供应链协同与企业战略成本管理之间的内在联系，为企业降低成本、提高效率提供理论支持和实践指导。研究首先梳理了供应链协同与战略成本管理的相关理论，构建了分析框架。随后，通过案例研究，深入剖析了多家企业在供应链协同过程中的战略成本管理实践，揭示了协同机制在成本控制、资源配置和风险管理等方面的积极作用。进一步，本研究运用定量分析方法，对供应链协同与企业绩效之间的关系进行了实证研究，结果表明供应链协同水平越高，企业战略成本管理效果越显著，企业绩效也相应提升。
关键词：供应链协同 战略成本管理 企业绩效
Abstract
Based on the perspective of supply chain collaboration, this study deeply discusses the theory and practice of enterprise strategic cost management. In the context of globalization, supply chain collaboration has become an important means for enterprises to enhance their competitiveness, and strategic cost management is the key link to realize supply chain collaboration optimization. This study aims to reveal the internal connection between supply chain collaboration and enterprise strategic cost management by comprehensively using the methods of literature analysis, case study and quantitative analysis, and provide theoretical support and practical guidance for enterprises to reduce cost and improve efficiency. The research first sorts out the related theories of supply chain coordination and strategic cost management, and constructs the analytical fr amework. Subsequently, through case studies, the strategic cost management practice of many enterprises in the process of supply chain collaboration is deeply analyzed, and the positive role of the coordination mechanism in cost control, resource allocation and risk management is revealed. Further, this study uses the quantitative analysis method to conduct an empirical study on the relationship between supply chain collaboration and enterprise performance. The results show that the higher the level of supply chain collaboration, the more significant the effect of enterprise strategic cost management, and the corresponding improvement of enterprise performance.
Keyword:Supply chain synergy Strategic cost management Enterprise performance
目 录
1绪论 1
1.1研究背景和意义 1
1.2研究现状 1
1.3研究方法 1
2供应链协同与企业战略成本管理理论基础 2
2.1供应链协同理论概述 2
2.2战略成本管理理论框架 2
2.3供应链协同与战略成本管理的关系 3
2.4供应链协同对企业战略成本管理的影响 3
3供应链协同视角下的企业战略成本管理实践 4
3.1供应链协同模式下的成本管理策略 4
3.2战略成本管理的实施步骤 4
3.3案例分析 5
3.4供应链协同中成本管理的挑战与对策 5
4供应链协同视角下的企业战略成本管理效果评价 6
4.1战略成本管理效果的评价指标体系 6
4.2供应链协同对成本管理效果的促进作用 6
4.3成本管理效果评价的实证研究方法 7
4.4提升供应链协同视角下成本管理效果的建议 7
5结论 8
参考文献 9
致谢 10
