随着环境污染问题的日益严峻,在“双碳”目标的推动下,我国正加速经济社会的全面绿色转型,大力发展绿色能源产业已成为各行业未来发展的必然趋势。在这一背景下,汽车行业也迎来了深刻的变革,传统的燃油动力系统正逐步被电力系统取代,新...随着环境污染问题的日益严峻,在“双碳”目标的推动下,我国正加速经济社会的全面绿色转型,大力发展绿色能源产业已成为各行业未来发展的必然趋势。在这一背景下,汽车行业也迎来了深刻的变革,传统的燃油动力系统正逐步被电力系统取代,新能源汽车成为行业转型升级的核心方向。以燃油车为主的传统车企和大型国有车企不得不重新审视自身的发展战略,积极转向新能源领域,以适应市场和政策的双重要求。然而,国内自主品牌汽车企业在这一转型过程中面临着双重压力,依靠单纯的低成本战略已难以适应新能源产业升级的需求,因此,国内自主品牌必须摆脱传统的低成本竞争思维,转向以战略成本管理为核心的发展模式。战略成本管理不仅要求企业关注短期利润,还需要结合行业发展趋势,提前布局前瞻性技术与市场渠道,从而打造差异化的核心竞争力,从而形成长期的竞争优势。本论文以长安汽车为研究对象,运用战略成本管理的相关理论与方法,从生产、供应链、销售及市场等多个环节出发,全面考察其战略成本管理的实践情况。以全产业链视角进行深入分析,探讨长安汽车在新能源汽车领域发展过程中所具备的竞争优势及存在的不足,剖析了国有大型车企的转型发展难度,为其他发展中的新能源汽车企业提供有效借鉴,对我国汽车企业实施战略成本管理具有现实指导作用。With the increasingly severe issue of environmental pollution and driven by the “dual carbon” goals, our country is accelerating the comprehensive green transformation of its economy and society, and vigorously developing the green energy industry has become an inevitable trend for future development across various sectors. Against this backdrop, the automotive industry is also undergoing profound changes, with traditional fuel-powered systems gradually being replaced by electric systems, and new energy vehicles becoming the core direction for industry transformation and upgrading. Traditional car manufacturers, primarily focused on fuel vehicles, and large state-owned enterprises are compelled to reassess their development strategies and actively shift towards the new energy sector to meet the dual demands of the market and policy. However, domestic independent brand automobile enterprises face dual pressures in this transformation process. Relying solely on a low-cost strategy has become insufficient to meet the demands of the upgrading of the new energy industry. Therefore, domestic independent brands must break away from traditional low-cost competitive thinking and shift towards a development model centered on strategic cost management. Strategic cost management not only requires companies to focus on short-term profits but also necessitates aligning with industry development trends, proactively laying out forward-looking technologies and market channels, thereby creating differentiated core competitiveness and establishing long-term competitive advantages. This paper takes Chang’an Automobile as the research object, utilises the relevant theories and methods of strategic cost management, and comprehensively investigates the practice of strategic cost management from production, supply chain, sales and marketing. This paper conducts an in-depth analysis from the perspective of the whole industry chain, discusses the competitive advantages and shortcomings of Chang’an Automobile in the development process of new energy vehicles, analyses the difficulty of transformation and development of large state-owned automobile enterprises, provides effective reference for other developing new energy vehicle enterprises, and has a practical guiding role for the implementation of strategic cost management of Chinese automobile enterprises.展开更多
本文聚焦于内蒙古伊利实业集团股份有限公司(以下简称“伊利”或“伊利集团”)的战略成本管理,运用SWOT分析和价值链分析方法,深入剖析伊利在战略成本管理方面的现状、优势、劣势以及面临的机遇和挑战。旨在揭示伊利如何通过战略定位优...本文聚焦于内蒙古伊利实业集团股份有限公司(以下简称“伊利”或“伊利集团”)的战略成本管理,运用SWOT分析和价值链分析方法,深入剖析伊利在战略成本管理方面的现状、优势、劣势以及面临的机遇和挑战。旨在揭示伊利如何通过战略定位优化价值链各环节,实现成本有效控制并提升企业竞争力。同时,通过对伊利的案例分析,为其他企业的战略成本管理提供参考与启示。This paper focuses on the strategic cost management of Inner Mongolia Yili Industrial Group Limited by Share Ltd (hereinafter referred to as “Yili” or “Yili Group”). By applying SWOT analysis and value chain analysis methods, it conducts an in-depth analysis of the current situation, strengths, weaknesses, opportunities and challenges of Yili in strategic cost management. The aim is to reveal how Yili optimizes each link of the value chain through strategic positioning to achieve effective cost control and enhance the competitiveness of the enterprise. At the same time, through the case analysis of Yili, it provides references and inspirations for the strategic cost management of other enterprises.展开更多
随着互联网经济的蓬勃发展,线上购物逐渐成为消费者的首选,电子商务企业也随之迅速增长。这一趋势不仅为消费者带来了便利,也为电子商务行业带来了前所未有的竞争压力。在激烈的市场竞争中,企业如何脱颖而出,成为众多电商企业亟需解决...随着互联网经济的蓬勃发展,线上购物逐渐成为消费者的首选,电子商务企业也随之迅速增长。这一趋势不仅为消费者带来了便利,也为电子商务行业带来了前所未有的竞争压力。在激烈的市场竞争中,企业如何脱颖而出,成为众多电商企业亟需解决的问题。在这一背景下,物流成本管理作为企业运营的重要组成部分,其效率和效果直接影响到企业的竞争力。本文以京东物流为研究对象,采用桑克模式的战略成本管理分析方法,深入探讨物流企业在成本管理中所面临的挑战,并提出了一系列优化建议。以期为国内其他电商企业提供参考和借鉴,帮助他们在物流成本管理上作出更明智的决策。With the vigorous development of the Internet economy, online shopping has gradually become the first choice for consumers, and e-commerce companies have also grown rapidly. This trend has not only brought convenience to consumers, but also brought unprecedented competitive pressure to the e-commerce industry. In the fierce market competition, how companies can stand out has become an urgent problem for many e-commerce companies. In this context, logistics cost management, as an important part of corporate operations, has a direct impact on the competitiveness of enterprises. This paper takes JD Logistics as the research object, adopts the strategic cost management analysis method of the Sanko model, deeply explores the challenges faced by logistics companies in cost management, and puts forward a series of optimization suggestions. It is hoped that it will provide reference and reference for other domestic e-commerce companies, helping them make more informed decisions on logistics cost management.展开更多
文摘随着环境污染问题的日益严峻,在“双碳”目标的推动下,我国正加速经济社会的全面绿色转型,大力发展绿色能源产业已成为各行业未来发展的必然趋势。在这一背景下,汽车行业也迎来了深刻的变革,传统的燃油动力系统正逐步被电力系统取代,新能源汽车成为行业转型升级的核心方向。以燃油车为主的传统车企和大型国有车企不得不重新审视自身的发展战略,积极转向新能源领域,以适应市场和政策的双重要求。然而,国内自主品牌汽车企业在这一转型过程中面临着双重压力,依靠单纯的低成本战略已难以适应新能源产业升级的需求,因此,国内自主品牌必须摆脱传统的低成本竞争思维,转向以战略成本管理为核心的发展模式。战略成本管理不仅要求企业关注短期利润,还需要结合行业发展趋势,提前布局前瞻性技术与市场渠道,从而打造差异化的核心竞争力,从而形成长期的竞争优势。本论文以长安汽车为研究对象,运用战略成本管理的相关理论与方法,从生产、供应链、销售及市场等多个环节出发,全面考察其战略成本管理的实践情况。以全产业链视角进行深入分析,探讨长安汽车在新能源汽车领域发展过程中所具备的竞争优势及存在的不足,剖析了国有大型车企的转型发展难度,为其他发展中的新能源汽车企业提供有效借鉴,对我国汽车企业实施战略成本管理具有现实指导作用。With the increasingly severe issue of environmental pollution and driven by the “dual carbon” goals, our country is accelerating the comprehensive green transformation of its economy and society, and vigorously developing the green energy industry has become an inevitable trend for future development across various sectors. Against this backdrop, the automotive industry is also undergoing profound changes, with traditional fuel-powered systems gradually being replaced by electric systems, and new energy vehicles becoming the core direction for industry transformation and upgrading. Traditional car manufacturers, primarily focused on fuel vehicles, and large state-owned enterprises are compelled to reassess their development strategies and actively shift towards the new energy sector to meet the dual demands of the market and policy. However, domestic independent brand automobile enterprises face dual pressures in this transformation process. Relying solely on a low-cost strategy has become insufficient to meet the demands of the upgrading of the new energy industry. Therefore, domestic independent brands must break away from traditional low-cost competitive thinking and shift towards a development model centered on strategic cost management. Strategic cost management not only requires companies to focus on short-term profits but also necessitates aligning with industry development trends, proactively laying out forward-looking technologies and market channels, thereby creating differentiated core competitiveness and establishing long-term competitive advantages. This paper takes Chang’an Automobile as the research object, utilises the relevant theories and methods of strategic cost management, and comprehensively investigates the practice of strategic cost management from production, supply chain, sales and marketing. This paper conducts an in-depth analysis from the perspective of the whole industry chain, discusses the competitive advantages and shortcomings of Chang’an Automobile in the development process of new energy vehicles, analyses the difficulty of transformation and development of large state-owned automobile enterprises, provides effective reference for other developing new energy vehicle enterprises, and has a practical guiding role for the implementation of strategic cost management of Chinese automobile enterprises.
文摘本文聚焦于内蒙古伊利实业集团股份有限公司(以下简称“伊利”或“伊利集团”)的战略成本管理,运用SWOT分析和价值链分析方法,深入剖析伊利在战略成本管理方面的现状、优势、劣势以及面临的机遇和挑战。旨在揭示伊利如何通过战略定位优化价值链各环节,实现成本有效控制并提升企业竞争力。同时,通过对伊利的案例分析,为其他企业的战略成本管理提供参考与启示。This paper focuses on the strategic cost management of Inner Mongolia Yili Industrial Group Limited by Share Ltd (hereinafter referred to as “Yili” or “Yili Group”). By applying SWOT analysis and value chain analysis methods, it conducts an in-depth analysis of the current situation, strengths, weaknesses, opportunities and challenges of Yili in strategic cost management. The aim is to reveal how Yili optimizes each link of the value chain through strategic positioning to achieve effective cost control and enhance the competitiveness of the enterprise. At the same time, through the case analysis of Yili, it provides references and inspirations for the strategic cost management of other enterprises.
文摘随着互联网经济的蓬勃发展,线上购物逐渐成为消费者的首选,电子商务企业也随之迅速增长。这一趋势不仅为消费者带来了便利,也为电子商务行业带来了前所未有的竞争压力。在激烈的市场竞争中,企业如何脱颖而出,成为众多电商企业亟需解决的问题。在这一背景下,物流成本管理作为企业运营的重要组成部分,其效率和效果直接影响到企业的竞争力。本文以京东物流为研究对象,采用桑克模式的战略成本管理分析方法,深入探讨物流企业在成本管理中所面临的挑战,并提出了一系列优化建议。以期为国内其他电商企业提供参考和借鉴,帮助他们在物流成本管理上作出更明智的决策。With the vigorous development of the Internet economy, online shopping has gradually become the first choice for consumers, and e-commerce companies have also grown rapidly. This trend has not only brought convenience to consumers, but also brought unprecedented competitive pressure to the e-commerce industry. In the fierce market competition, how companies can stand out has become an urgent problem for many e-commerce companies. In this context, logistics cost management, as an important part of corporate operations, has a direct impact on the competitiveness of enterprises. This paper takes JD Logistics as the research object, adopts the strategic cost management analysis method of the Sanko model, deeply explores the challenges faced by logistics companies in cost management, and puts forward a series of optimization suggestions. It is hoped that it will provide reference and reference for other domestic e-commerce companies, helping them make more informed decisions on logistics cost management.
