东峰电缆公司战略成本管理研究.docVIP

南京理工大学 硕士学位论文 东峰电缆公司战略成本管理研究 姓名：赵英荣 申请学位级别：硕士 专业：管理学 导教师：温素彬Abstract Enterprise has to resort ever so increasingly on cost control so as to sharpen their competitive edges in facing internationalization. Therefore, the competition among enterprises has largely become one of cost control. Traditional managerial cost accounting can no longer adapt to the above-mentioned changes in economic environment. To sharpen their competitive edge, introduction of new cost control models is uttermost necessary. Strategic cost management has many characteristics such as comprehensive, long-term interest, international and competition oriented, it has increasingly been accepted by more and more enterprises to get continuous development advantages. With the reformation and opening going in deep, almost all the national cable enterprises were changed into private or closed. Private Cable enterprise has to take on important task to develop national wire and cable industry, however its history are only 20 years. Chinese Wire and Cable Industry have been mixed into the world with economic integration and compete with Multinational cable corporations at home. Private wire cable enterprises have rapid development in recent years, but they lag behind Multinational cable corporations in technical, management, capital, HR, equipment etc. How to keep compete superiority is a question that Dongfeng Cable Co., Ltd has to thought. The author analysis the enterprise from strategic cost management view in this dissertation, seek the health development path that the enterprise going to high level. This dissertation analyses the situation that Chinese wire and cable industry facing. Briefly introduce the development course, current management and future vision of Dongfeng Cable Co., Ltd. Theories of strategic cost management are sum up in the dissertation. Analyzes the competition environment, value chain, cost drivers and strategic positioning of Dongfeng cable company, combine theories