| 摘要: | 本研究以H公司作為個案分析的案例，藉由文獻資料與實務經驗相結合，並將個案公司從環境分析、組織流程、風險管理、成本管控等各方面，進而制定出企業的成本領先戰略。透過本研究可以得知，想要永續發展的企業並非永遠保持一成不變，無論是企業的自身管理或是因國家政治、經濟政策及國際環境造成的影響，都會對企業產生成本及獲利造成衝擊。因此，企業必須順應潮流、趨勢，從各方面去分析，找出企業的問題所在，並由內到外做出調整、改變，進而制定出企業的成本領先戰略。
通過本文研究，瞭解到企業在實施成本管理過程，應以成本計畫為控制中心，加強成本控制，提高獲利，才能贏得生存和發展的機會。並且通過成本領先戰略的制定，改變傳統的思路，不斷超越自我，才能在未來的市場競爭中擁有一席之地。
環境不斷在改變，企業唯有設計出適合自身的成本領先戰略，才能有獲利的機會。在本研究中，因企業的變革與策略實證的獲利模式，將為個案公司擬定日後競爭策略作為參考依據。;This study is based on the company as a case study of H, with literature and practical experience combined, and environmental analysis of cases from the company, all aspects of organizational processes, risk management, cost control, etc., and then develop a cost leadership strategy. Through this study can be learned, want sustainable development of enterprises is not always kept unchanged, regardless of their management of the enterprise or by the influence of the country′s political, economic and international policy environment, will generate cost and profitability of the business impact. Therefore, enterprises must conform to the trend, trend, analyze all aspects to find out where the problem enterprises by the inside to the outside to make adjustments, changes, and then develop a cost leadership strategy.
Through this study, learned in the implementation of enterprise cost management process should be based on cost plan for the control center, to strengthen cost control, improve profitability, in order to win the chance of survival and development. And leading through cost strategy development, change the traditional ideas, and constantly better ourselves, to have a place in future market competition.
In the constantly changing environment, companies only design a cost leadership strategy for their own, in order to have the opportunity to profit. In this study, the profit model based on the company′s changes and empirical strategies will serve as a reference for the case company to formulate future competitive strategies. |
