战略成本管理从来都是与企业生存发展息息相关的关键性问题，用战略眼光
审视企业内外部一切的资源信息，选择蓝海行业下的细分市场，关注企业自身及
竞争对手的各项数据来发展企业，通过战略成本管理体系可以帮助企业实现既定
的战略目标，实施战略成本管理，提升行业竞争力，获得持久竞争优势，从而实
现企业经营业绩质的飞跃
随着政治，经济、军事、外交、科学技术等战略环境日新月异地变化，现代
企业战略成本管理也必然会随着企业内外部战略环境的变化而采用不同的成本
管控手段和方法。迪文包装（南京）公司（以下简称“迪文包装公司”）历来重视
企业成本管理，特别是财务成本管理，迪文包装公司在 2012 年开始实施的战略
成本管理已初具成效，但随着战略环境的不断变化，之前的战略成本管理面临新
的问题。作为迪文包装公司的一名资深财务管理工作者，结合三年的 MBA 学习
体会，分析和评价进而对迪文包装公司战略成本管理方面存在问题提出对策是责
无旁贷的。在此背景下，运用现代企业战略成本管理理论分析和解决在新形势下
迪文包装公司实际的战略成本管理问题将具有非常重要的现实意义
本文在现代企业战略成本管理理论和国内外相关文献研究的基础上，创新性
地提出了现代企业战略成本管理的方法体系，运用现代企业战略成本管理的理论
结合迪文包装公司运用战略成本管理的现状进行系统全面论述，重点分析其存在
的问题，并运用 SWOT 分析法、价值链和战略成本动因分析法进行分析，进一
步提出了具有针对性、建设性的对策建议：将隐性成本引入考核指标体系、强化
下游价值链分析、优化供应链管理系统、改进生产过程中的价值链作业
本文共分为五章。第一章绪论中论述了本文研究的背景和意义、研究的主要
内容和方法,第二章中对现代企业战略成本管理基本概念和发展动态进行了简要
的阐述,并对先进经验进行了总结,第三章中深入详细地论述了迪文包装公司战略
成本管理的现状，存在的问题及其成因，并用战略成本分析体系中的三大工具进
行分析。第四章中针对迪文包装公司战略成本管理的具体问题提出改进对策，第
五章是全文的结论部分,对改进对策实施的预期效果进行评价，并提出合理的保MBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究
III
障措施
关键词：战略成本管理；SWOT 分析；价值链分析；战略成本动因分析MBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究
IV
Abstract
Strategic cost management is a core part of business strategy. It is difficult to get good result
that we aim to cut cost for the purpose of cost management from cost view. The effect can be better
only if we delete some of activity on the work process.” Former CFO Tang Yong of New Hope
group said. He think that the core of cost control is to combine with the company&39;s strategic
development. The simple pursuit of cost saving, and cost control from traditional cost control
thinkingmakesitdifficultforenterprisestosurvivetheincreasinglyfiercecompetitioninthemarket.
Strategic cost management is always a key problem closely related to the survival and
development of enterprises. By examination into all internal and external information resources,
with strategic vision, selection of blue ocean industry under market segments, the data about the
enterprise itself and competitors to the development of enterprises, the strategic cost management
system can help enterprises to achieve its strategic objectives of implementing strategic cost
management and help to enhance the competitiveness of enterprises, achieve a lasting competitive
advantage, so as to realize the business performance and qualitative leap.
With the rapid changes of policy, economy, military, diplomacy, science and technology,
strategic cost management of modern enterprises will change with the internal and external
environmentof enterprise strategybydifferentmeans andmethods of costcontrol.D&WPackaging
(Nanjing) Company (hereinafter referred to as D&W Packaging Company) has always attached
great importance to the cost management, especially the financial cost management. D&W
Packaging Company began to implement the strategic cost management in 2013, then it begun to
take effect. With the changing strategic environment, it occurs new problems on the strategic cost
management. The author has been working in financial department in D&W Packaging Company,
combined with three years of MBA study, believes the analysis and evaluation on the existing
problemsandD&WPackagingCompanystrategiccostmanagementcountermeasuresisdutybound.
Under this background, it will have very important practical significance by using the modern
enterprise cost management theory to analyze and solve practical D&W Packaging Company in the
new situation of strategic cost management.
The thesis is based on the modern enterprise strategic cost management theory and research on
the related literature at home and abroad, innovatively puts forward the method system of strategic
cost management of modern enterprises, the use of strategic cost management in modern enterprise
theory with D&W Packaging Company, uses strategic cost management of the status quo
comprehensively discusses system, focuses on the analysis of the existing problems, and uses ofMBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究
V
SWOT analysis, value chain and strategic cost analysis, and puts forward some constructive advice:
to introduce hidden costs into the evaluation index system, strengthen the downstream value chain
analysis and optimization of supply chain management system, and improve the production process
of value chain operation.
This paper is divided into five chapters. The first chapter discusses the main contents and
methods, research background and significance of this study. The second chapter discusses modern
enterprise strategic cost management concepts and development trends, and summarizes the
advanced experience. The third chapter further discusses the current situation of D&W Packaging
Company strategic cost management, causes and problems, and analyzes the strategic cost analysis
of the three major tools in the system. Chapter Four proposes specific problem for D&W Packaging
Company strategic cost management countermeasure. The fifth chapter is the conclusion of the
article, to evaluate the improvement strategyfor the implementation of the expected effect, and puts
forward reasonable measures.
Key words
：Strategic cost management; SWOT analysis; value chain analysis; strategic cost
driver analysisMBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究
目录
一、绪论.1
（一）研究的背景和意义 ......1
（二）研究的主要内容 ........2
（三）研究的思路和方法 ......3
二、现代企业战略成本管理的理论和实践 .........5
（一）现代企业战略成本管理的一般解释 ....5
（二）现代企业战略成本管理的理论和方法 ..6
（三）现代战略成本管理的分析评价工具 ...12
（四）同类企业战略成本管理的先进经验借鉴 ...........23
三、迪文包装公司战略成本管理的现状评价 ......25
（一）迪文包装公司简介 .....25
（二）迪文包装公司战略成本管理现行模式 .29
（三）迪文包装战略成本管理分析 .........30
（四）迪文包装公司战略成本管理存在的问题及其成因 ...40
四、迪文包装公司战略成本管理的改进对策 ......48
（一）将隐性成本引入考核指标体系 .......48
（二）强化下游价值链分析 ...49
（三）优化供应链管理系统 ...50
（四）改进生产过程中的价值链作业 .......51
五、预期效果和保障措施 ..........54
（一）预期效果 .54
（二）保障措施 .55
参考文献56
致谢....58MBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究
作者简介59MBA 学位论文 作者：路遥 迪文包装公司战略成本管理改进研究一、绪论
（一）研究的背景和意义
战略成本管理的理念是 20 世纪 80 年代由英国学者肯尼斯·西蒙兹(Kenneth
Simmons)首次提出。随后到 20 世纪 90 年代，战略成本管理引起了会计学界的高
度重视，由此得到快速发展的机会
中国经济增速的放缓来的比预期早了些
==>>