Don't know where to start the enterprise strategy? The following are some corporate strategy papers that I have compiled and integrated for you. Welcome to read and browse, I hope it will help you.

A preliminary study on China's enterprise strategy in the new period

Abstract: The idea of China's reform and development is basically based on the "advantage of backwardness" of economists represented by Lin Yifu. In this way, most China enterprises introduce foreign advanced technology and absorb it. In the past 30 years of development, some excellent enterprises have achieved the leap of "introduction-absorption-innovation", developed their own technologies on the basis of absorbing imported technologies, and then took their own developed technologies as competitive advantages to realize the profitability and expansion of products in the market. However, most enterprises are caught in the quagmire of "introduction-backwardness-reintroduction". Such enterprises account for the majority in China.

Keywords: strategic choice of China enterprises in the new period

The American subprime mortgage crisis, which began in 2007, developed into the international financial crisis in 2008, which is a severe test for enterprises all over the world. In this financial crisis, China enterprises deeply felt the cold of economic winter:

Statistics from the Small and Medium Enterprises Department of the National Development and Reform Commission show that in the first half of 2008, 67,000 small and medium-sized enterprises closed down nationwide. Among them, more than 20 million people were fired in the textile industry alone; In June 5438+1early October alone, nearly 50 Hong Kong enterprises in the Pearl River Delta filed for bankruptcy liquidation. According to Chen Zhenren, president of the Federation of Hong Kong Industries, recently, a quarter of the 70,000 Hong Kong-funded enterprises in the Pearl River Delta may close down at the end of the year, that is, 1.75 million. One enterprise closed down, 500 people lost their jobs, 1.75 million people lost their jobs. Most of the workers employed in these factories are migrant workers from Chinese mainland. Facing the severe test of the impact of the global financial crisis on the real economy, the growth rate of small and medium-sized enterprises in Guangdong Province generally declined. The data shows that 10 month before 2008, there were 156 1 small and medium-sized enterprises in Guangdong that stopped production, closed down and moved, among which the first 13 enterprises stopped going bankrupt, exceeding the sum of the first three quarters.

In a word, China enterprises are in an era background of lower and lower profit rate, more and more fierce competition, more and more complicated problems to be dealt with and more and more corporate social responsibilities.

First, the strategic dilemma of China enterprises in the new era

The latest research report shows that 50 enterprises in China will be among the top 500 in the world before 20 10, while only 29 enterprises in China are on the list at present. The world's top 500 companies are often ranked according to the scale of enterprises, so what is a big enterprise? When it comes to large enterprises, people's descriptions tend to focus on scale: how much assets, profits and sales revenue account for the GDP of the whole society. Although these indicators are important, they are far from enough. The formation of multinational enterprises can be attributed to the following factors:

First, the core technology of the enterprise. The second is economies of scale, that is, cost advantage. Third, the ability to manage the supply chain. Fourth, brand value. Fifth, resource monopoly.

On the other hand, what makes the big enterprises in China become today's big enterprises? According to the factors I listed above and the analysis of the actual situation, my summary is: resource monopoly first, scale economy second, brand value third, supply chain management ability fourth, core technology fifth. These are in sharp contrast with other top 500 foreign countries. For example, the top enterprises in China 15 are basically resource monopoly enterprises, including the monopoly of license plate resources and number resources in market access. So my first judgment is that resource monopoly is the most important factor for China enterprises to enter the top 500.

In addition, rapid mergers and acquisitions have now become a means of rapid growth of domestic enterprises. According to le figaro, the speed of China enterprises marching into the ranks of the world's super-strong enterprises is twice that of Japanese enterprises. It took 25 years for Japanese enterprises to grow up and make cross-border acquisitions, while it took less than 65,438+00 years for China enterprises to achieve this goal. In my opinion, such a rapid marriage of "Lang Lang Pei" is facing great danger in international competition. The specific manifestations are as follows: first, our resource monopoly cannot compete with other people's core technologies, and our country's resources are actually very limited, and monopoly resources may disappear; Second, our cost advantage can't compare with others' brand advantage; Third, our production capacity can't compare with others' supply chain management ability. At present, few enterprises in China really plan their development from the perspective of long-term interests, and combine their daily operations with long-term goals. China enterprises, including many star enterprises, pay far less attention to the quality control related to the survival of enterprises and have no clear understanding of brand strategy. In this era when consumers are paying more and more attention to their own interests and international quality standards are getting higher and higher, if China entrepreneurs do not improve their strategic awareness, it will be difficult for China's national enterprises to embark on a road of self-reliance. [paper net LunWenData]

Second, the strategic choice of China enterprises

In the development of Chinese enterprises, on the one hand, many enterprises have made great achievements, and at the same time, many enterprises have paid the price of blood. Under the background of increasingly fierce competition and increasing expectations, China enterprises should learn lessons, sum up their own successful experiences, absorb the successful experiences of competitors, form enterprise development strategies, and encourage and standardize the development of enterprises!

1. Consolidate and develop core competitiveness, and let employees identify with corporate culture.

The core competitiveness should be the ability of enterprises to comprehensively apply scientific research technology, sales management and brand culture, and it is an internal organizational operation ability that is not easy to be copied by opponents. Only with core competitiveness can we have a long-term and stable competitive advantage. An important reason why Fortune 500 companies can develop to this day is that they can constantly consolidate and develop their core competitiveness in the process of development. Moreover, this core competitiveness is based on specialization. Many Fortune 500 companies have gone through the process from specialization to diversification and then specialization. In the past, it was mainly mergers, and the bigger the better, now there are mergers and divestitures.

All external resources, equipment, products or services, and funds can only be temporary advantages, not real core competitiveness. Because when the market changes, what can really support the continuous growth and prosperity of enterprises is the ability to regenerate, adapt and occupy the market faster than competitors. Compared with our top 500 enterprises, they all belong to resource monopoly or administrative monopoly enterprises, and their development and growth mostly depend on external forces rather than internal strength, and they have not formed their own core competitiveness.

Corporate culture is also a part of competitiveness. Many Fortune 500 companies have their own unique corporate culture, which is deeply rooted in people's hearts and becomes the unchangeable code of conduct for employees, resulting in centripetal force, just like the role of religious beliefs on some people, which is mostly related to honesty, people-oriented, harmony, service, responsibility and satisfaction.

2. Diversification and simplification

Many enterprises in China want to diversify, and some have even done so. At the present stage of our country, under the condition that the mode of economic development is still relatively extensive, some enterprises have indeed delayed the decline that may be caused by the lack of core competitiveness by implementing diversified management. However, from the perspective of long-term development of enterprises and the establishment of a century-old foundation, the successful development path of enterprises is specialization, not diversification. With the development of market economy and the intensification of all-round competition, if we rely too much on diversified management, we will inevitably encounter inevitable difficulties. Looking back at the development history of human society, especially since human society entered modern times, the role of specialization is often beyond people's imagination. In this regard, Adam Smith, the originator of economics, had a wonderful description. In The Wealth of Nations, he took a small needle factory he had seen as an example, and analyzed and expounded the great role of division of labor and specialization in improving labor productivity in a simple way. He pointed out that a worker without professional training may not be able to make 1 needle a day, even if he tries his best, but he certainly can't make 20 needles. However, if the needle-making business is divided into 18 different processes, although the factory scale is small, the manpower is uneven, and the machinery and equipment are even more insufficient, it is only because of the division of labor and specialization, and the hard work of these 10 workers, they will produce an average of 48,000 needles every day, with an average of 4,800 needles per person per day. From this, Smith came to the conclusion: "As long as the division of labor can be adopted, the labor productivity will increase in proportion." Adam smith: the wealth of nations.

3. Pay attention to corporate social responsibility and build brand image.

From the vertical time series, enterprises have entered a brand-new competition stage of "corporate citizenship" after the initial accumulation of capital and the optimization and integration of resources. As a result, social responsibility has become a recognized indicator of "high standards and strict requirements" of first-class enterprises. Advocating social responsibility is not only to enhance the social image of enterprises, but also to obtain a pass to enter the international market and enhance the long-term profitability of enterprises. Long Yongtu, Secretary-General of Boao Forum, commented that the standards of some export products in China are higher than domestic standards: "The more enterprises attach importance to social responsibility, the more likely their products and services will gain a larger market share. Nowadays, customers, especially those in Europe and America, have gradually strengthened their social awareness. They are not only concerned about whether the products can meet their key purchasing factors, such as price, quality, safety and convenience, but also about how the products are produced. If a company does not care about its own consumers, it is hard to believe that it will care about consumers in other countries! "

4, improve the innovation ability of enterprises.

Innovation is the soul of a country and a nation. In today's economic globalization and increasingly fierce market competition, enterprises must learn to innovate and form their own core competitiveness if they want to continue to prosper and remain invincible forever.

Technological innovation: enterprise technological innovation is the core of enterprise innovation. Only through continuous technological innovation can enterprises continuously introduce new products to the market, constantly improve the knowledge and technology content of products, improve production technology, reduce costs, and then improve the value of products, improve market competitiveness and market share, and open up new market areas in time. Most successful foreign enterprises follow the development model of "enterprise technological innovation-the promotion of enterprise core competitiveness-a new round of enterprise technological innovation".

Organizational innovation: Organizational innovation is a process in which managers and other members of an organization creatively adjust, develop and improve the internal subsystems and their interaction mechanism or the interaction mechanism between the organization and the external environment in order to adapt the organizational system to the changes of the external environment or meet the needs of the organization's own internal growth. Organizational innovation can well adapt to the development of organizational scale and the changes of internal and external environment. Organizational innovation includes the adjustment of organizational structure, the change of staffing, the change of management scope and management level, and the adjustment of departments. Enterprises should establish learning organizations, and organizational learning exists in learning organizations, which has become a basic principle for enterprises to better understand and adapt to the environment and then actively act on the environment.

Management innovation: Management innovation is an eternal topic. With the development of enterprise scale, the change of internal and external environment, the change of technology and the adjustment of strategy, enterprises must introduce new management ideas, management methods, management systems and management technologies, and management innovation well embodies the idea of contingency management theory. Only through management innovation can we better organically combine other innovations of enterprises and better enhance the core competitiveness of enterprises.

On strategic cost management of enterprises

Abstract: Strategic cost management is a relatively new topic in cost accounting theory. In today's economic globalization, the cost management of enterprises has increasingly become the top priority of enterprise management and development. From the perspective of enterprise cost management, starting with the concept and connotation of strategic cost management, this paper discusses the basic ideas and characteristics of strategic cost management, and briefly analyzes the basic framework of strategic cost management as value chain analysis, strategic positioning analysis and cost driver analysis. In particular, cost driver analysis is the most important for current enterprise management. This paper focuses on the structural cost driver and the implementation cost driver, and puts forward the corresponding cost decision. It is expected to give some enlightenment to the operators and decision makers of enterprises.

Keywords strategic cost management, cost driver analysis and cost decision-making

I. Overview of Strategic Cost Management

The Concept and Connotation of Strategic Cost Management

The word "strategy" was originally a military term. The concept of "strategy" is applied to enterprise management to form enterprise strategic management. The definition of enterprise strategic management is that the top leaders of enterprises want to ensure the sustainable operation and development of enterprises. According to the analysis of the internal conditions and external environment of the enterprise, we will make fundamental and long-term planning and guidance for all production and business activities of the enterprise. The influence of strategic management thought on cost accounting system is mainly reflected in the proposal of strategic cost management.

Cost management is an important part of enterprise management. Introduce the strategic management idea into cost management, realize the function expansion suite in the strategic sense, and form strategic cost management. Strategic cost management is to use cost data and information to formulate and confirm the best strategy that can promote the company's competitive advantage.

Second, the basic idea of strategic cost management

The idea of strategic cost management is a generalization and summary of the theoretical framework of strategic cost management, which can be summarized as the following aspects:

1, the idea of cost source management

Cost management should start with the source of cost, the key content of cost management should be the source of cost, and the focus of cost management measures should also be the source of cost. The sources of cost include time source, space source and business source. From the perspective of cost occurrence, the basic condition of cost occurrence is the intersection of three major sources of cost occurrence, and it is the nature of economic resources that enterprises can use and their contact methods, including the technical performance of labor materials, the quality standards of labor objects, the quality and skills of workers, the technical standards of products, the organizational structure of enterprises, the division of functions, management systems, corporate culture and foreign cooperation. The nature of these factors and their interrelationships constitute the basic conditions for the occurrence of costs. Changing the basic conditions of cost occurrence is the source of continuous cost reduction, which represents the source management thought of cost management and the comprehensive embodiment of modern management "continuous improvement" thought in the cost field.

2, the concept of matching with the enterprise strategy

Strategic cost management should focus on enterprise strategy. There are many basic strategies that enterprises can adopt, and different strategies have different requirements for cost and cost management. The development stages of enterprises are different, so are their goals and strategic priorities, and the management strategies they need are also different. The construction and selection of cost management measures should be adapted to the development stage of enterprises. Cost is the result of multiple cost drivers, and different strategic measures have different effects on cost drivers, which may cause reverse changes in different aspects of cost. In order to avoid conflicts between strategic measures, various management strategic measures should be coordinated.

3. Integration of cost management methods and measures.

Effective cost management methods and measures are those that are integrated into various departments of enterprise management and business activities. Only by integrating the concepts, methods and rules of cost management into the business management and business processes of various departments and into the minds of all members of the enterprise can it become a truly effective cost management measure and cost management methods play a role. The application mechanism of cost management measures should take precedence over the cost management measures and methods themselves.

Three characteristics of enterprise strategic cost management

In order to clarify the basic characteristics of enterprise strategic cost management, we must pay attention to the difference between enterprise strategic cost management and tactical cost management, and we can't confuse them. In my opinion, enterprise strategic cost management has the following basic characteristics:

1, the comprehensiveness of the analysis of influencing factors of enterprise cost and the integrity of management.

Strategic cost management is to put management in the internal and external environment that affects enterprise cost, and comprehensively analyze the internal and external environmental factors that affect enterprise cost. Only by comprehensively analyzing the factors affecting the cost of enterprises in space and time can we effectively carry out the strategic cost management of enterprises.

2, the combination of long-term and short-term strategic cost management objectives.

The goal of strategic cost management is the cost management result that an enterprise needs to achieve in a long period of time in order to realize its mission and comprehensively consider the favorable and unfavorable factors of its internal and external environment. Strategic cost management objectives include long-term objectives and short-term objectives. The long-term goal controls the short-term goal, which is subordinate to the long-term goal and is the implementation goal of the long-term goal. Therefore, it is necessary to coordinate the long-term, medium-term and short-term objectives of strategic cost management.

3. The importance of strategic cost decision.

The strategic cost decision made by enterprises has a far-reaching and fundamental impact on the realization of long-term survival and development goals of enterprises. The significance of strategic cost decision-making lies in determining the future cost development direction, competitive advantage, synergistic effect and economic benefit of enterprises. On the whole, strategic cost decision-making projects generally have a large amount and a wide range of influence, and it takes a long time for all the costs of a project to be compensated.

4. Basic framework of strategic cost management

In most theoretical works of strategic cost management, value chain analysis, strategic positioning analysis and cost driver analysis constitute the basic framework of strategic cost management. The task of value chain analysis is to determine the enterprise's value chain, clarify the relationship between various value activities, improve the efficiency of enterprise value creation, increase the possibility of enterprise cost reduction, and provide conditions for enterprises to obtain cost advantages and competitive advantages; Strategic positioning analysis mainly includes cost leading strategy, difference leading strategy, goal gathering strategy, life cycle strategy and integration strategy. Cost drivers can be divided into two levels: first, micro-level cost drivers related to the specific production and operation of enterprises, such as material consumption and workload; The second is the cost drivers at the strategic level, such as scale, technical diversity and quality management.

Second, from the perspective of cost drivers, the problems existing in enterprise strategic cost management and their solutions.

Definition, characteristics and classification of strategic cost drivers

Cost driver refers to the cause of product cost.

These reasons constitute the decisive factor of cost.

The so-called strategic cost driver refers to the factors that affect the product cost of enterprises strategically. It has the following characteristics:

1 is closely related to the strategy of the enterprise, such as the scale and integration degree of the enterprise.

2. Their impact on product cost is longer, more lasting and more profound.

3. Compared with activity-based cost drivers, the formation and change of these drivers are more difficult.

Strategic cost drivers can be divided into structural cost drivers and implementation cost drivers. Because these cost drivers are often ignored in cost calculation, they are also often ignored by traditional cost management. By studying and dividing costs in this way, we can make cost decisions in the sense of business strategy, which provides a useful idea for China enterprises to carry out effective cost management.

Second, the problems caused by structural cost drivers and countermeasures

Structural cost drivers refer to related cost drivers that determine the basic economic structure of enterprises, such as long-term investment. Its formation often takes a long time; And once determined, it is often difficult to change; At the same time, these factors often occur before the start of production, so we must act cautiously and make a full evaluation and analysis before spending. In addition, these factors not only determine the product cost of the enterprise, but also have an extremely important impact on the product quality, human resources, finance, production and operation of the enterprise. Therefore, the choice of structural cost drivers can determine the cost status of enterprises. Structural cost drivers mainly include:

1. economies of scale: The so-called economies of scale mean that when the scale of activities in the value chain is large, the efficiency of activities can be improved or the unit cost can be reduced because the cost of activities can be allocated to a larger business volume.

2. Degree of integration: The above economies of scale are related to horizontal integration, and the degree of integration refers to the degree of vertical integration. Integrating integrate means that enterprises extend to direct sales, internal parts manufacturing and raw material supply at both ends of the business process in order to be more extensive and direct in the business field they are responsible for.

3. Learning and spillovers: Enterprise value chain activities can improve operational efficiency through the learning process, thus reducing costs. The factors to reduce the cost through learning are:

1 With the passage of time, users' information feedback plays an important role in enterprises. The performance is to improve the product design according to the market reflection and improve the quality product rate.

Reduce the cost by gradually improving the factory layout, production schedule and operation schedule.

3 through the accumulation of workers' activities, improve labor proficiency.

Through the study of peers and external experts and consultants, the production technology and management level will be continuously improved.

4. Geographical location: The geographical location of an enterprise can affect the cost in several aspects. Mainly manifested in:

1 Due to the differences in wage levels and tax rates in different countries and cities, the wage costs and tax payment of enterprises are affected.

The transportation convenience of the environment and the available infrastructure will affect the production and operation costs of enterprises.

The humanistic environment such as climate, culture and ideas in which enterprises live not only affects the demand of products, but also affects the concept and mode of enterprise management.

Geographical location may largely determine the inflow of talents. Enterprises in cities with superior living environment, good cultural atmosphere and high living standards can often attract more talents.

Geographical location has an important impact on operating costs. The geographical location of relative energy and raw material suppliers is an important factor affecting the procurement cost. The relative geographical location of buyers will affect the promotion cost and sales cost of enterprises, such as freight.

Third, the implementation of cost drivers brought about by the problems and countermeasures

The cost driver of execution refers to the cost driver that determines the business procedure of an enterprise. It is established after the decision of structural cost drivers. Moreover, these cost drivers are mostly non-quantitative cost drivers, and the influence of other costs varies from enterprise to enterprise. If these drivers can be successfully implemented, the cost can be reduced, otherwise the cost will increase. The driving factors of execution cost mainly include:

1. Capacity utilization mode: Capacity utilization mode mainly affects the cost level of enterprises through fixed costs. Because the fixed cost does not change with the increase of output within the relevant range, when the utilization rate of enterprise production capacity increases and the output increases, the fixed cost shared by unit product is relatively small, which leads to the reduction of enterprise unit cost. For enterprises with a large proportion of fixed costs, the application mode of production capacity will have a great impact on them, and the increase of output will bring about a significant decline in unit costs.

2. Connection: The so-called connection refers to the connection between various value activities. This relationship can be divided into two categories: one is the internal relationship of enterprises; The other is the vertical communication between enterprises and upstream suppliers and downstream customers.

1 internal communication. The relationship between various value activities within the enterprise is all over the whole value chain. For example, the relationship between basic production and maintenance activities, production operation and internal logistics, advertising and direct door-to-door sales, quality control and after-sales service. For interrelated activities, enterprises can adopt two strategies: coordination and optimization to improve efficiency or reduce costs.

2 vertical connection: vertical connection reflects the interdependence between enterprise activities and suppliers and sales channels. Contact with upstream suppliers is mainly about the supplier's product design features, services, quality assurance procedures, product delivery procedures and order processing procedures.

3. Total quality management: Different from traditional quality management, total quality management emphasizes that the scope of quality management should be the whole process of quality control. The goal of total quality management is to obtain the best product quality with the least quality cost. Therefore, the improvement of total quality management can always reduce costs, which is an important cost driver and can bring great opportunities for enterprises to reduce costs.

The main difference between the above two strategic cost drivers is that for structural cost drivers, the higher the degree, the better, but there is a moderate problem. But it is generally believed that the higher the execution cost, the better. For example, we should try our best to strengthen and encourage the full participation of employees and improve the total quality management system. Moreover, as far as enterprises are concerned, the more the drivers of execution cost are summarized, the more helpful it will be to the cost management of enterprises.

refer to

1, "Strategic Cost Management" Lixin Accounting Publishing House Xia Kuanyun 2000

2, "Cost Accounting" Shanghai University of Finance and Economics Press Le Yanfen 2002

3, "Strategic Management" China Financial and Economic Press Zhang Shiyu Wang Binyou Zhang Shijiju 2002

4, "Research on Enterprise Strategic Cost Management" China Financial and Economic Press Chen Ke 200 1

5, "Cost Theory" China Financial and Economic Publishing House Lin Wanxiang 200 1