MBA教育中心知识库

  随着世界性能源危机，汽车产业是能源消耗极大的产业，这表明新能源取代石油等不可再生资源变得极为迫切。由于国家政策的扶持和行业市场日趋开放，新能源行业将获得更多的资本信赖，更多的潜在竞争者进入该领域，竞争形势更加严峻，宁德时代新能源科技股份有限公司（为研究方便，全文简称为：宁德时代）作为国内的新能源企业，在市场竞争环境中将会面临更多的挑战。企业的发展战略决定了其在未来是否能够继续引领社会发展，站在历史的发展之巅，战略成本管理研究正是发展战略的核心部分，战略成本管理能够助力宁德时代快速抢占市场，提升企业在新能源供应链市场上的竞争力，获得竞争优势。

  本文以宁德时代为研究对象，以战略成本管理为切入点，构建战略定位分析、价值链分析以及战略成本动因分析的基本分析框架，将战略成本管理作为宁德时代提升市场竞争力的现实路径，阐述宁德时代公司在战略成本管理过程中存在的不足并给出优化建议，以期为动力电池行业战略成本管理提供一定的实践支撑。

  本文主要的研究内容包括六个部分。第一部分为绪论，主要包括研究背景及意义，国内外研究综述，研究内容及方法。第二部分是战略成本管理理论，包括规模经济理论、价值链理论、成本动因理论，形成本文研究的理论基础；并构建了战略成本管理分析基本框架。第三部分阐述宁德时代概况及战略成本管理现状，发现其战略成本管理能力总体较好，但也存在一些不足：战略成本管理和控制措施和战略成本动因较为不足,渠道合作存在一定的市场竞争,技术水平无法让成本优势进一步扩大等情况。第四部分运用战略成本管理理论分析框架对宁德时代进行深入分析，一是战略成本定位分析，主要包括SWOT分析、波特五力模型分析，对宁德时代的宏观环境和中观环境进行深入剖析；二是战略成本价值链分析，主要包括内部价值链、外部价值链和竞争对手价值链；三是战略成本动因分析，主要包括结构性成本动因和执行性成本动因。第五部分围绕宁德时代战略成本管理和控制措施进行分析，宁德时代需要从四个方面着手：一是强化战略成本动因，二是控制价值链成本，三是提升渠道合作降低市场竞争成本，四是提升技术水平扩大成本优势。第六部分是结论与展望。

  With the global energy crisis, the automobile industry is an industry with great energy consumption, which shows that it is extremely urgent for new energy to replace non renewable resources such as oil. Due to the support of national policies and the increasing opening of the industry market, the new energy industry will gain more capital trust, more potential competitors will enter the field, and the competition situation will be more severe. As a domestic new energy enterprise, Ningde Times New Energy Technology Co., Ltd. (for research convenience, the full text is abbreviated as Ningde times), In the market competition environment, it will face more challenges. Its development strategy determines whether it can continue to lead social development and stand on the top of historical development in the future. The research on strategic cost management is the core part of the development strategy. Strategic cost management can help Ningde era quickly seize the market, enhance the competitiveness of enterprises in the new energy supply chain market and obtain competitive advantage. On the basis of cost management, the thinking and mode of strategic management are introduced, combined with the theoretical analysis framework of strategic cost management, and the corresponding cost management scheme is dynamically adjusted to produce stronger management ability.

  This paper takes Ningde times as the research object, uses the theory and method of strategic cost management, takes the strategic cost management as the realistic path to improve the market competitiveness of Ningde times on the basis of fully considering its own technology research and development such as new energy power batteries, expounds the shortcomings of Ningde times company in the process of strategic cost management, and gives optimization suggestions, In order to provide some practical support for strategic cost management of power battery industry.

  The main research content of this paper includes six parts. The first part is the introduction, which mainly obtains the basis of the research from the aspects of background, significance and research status at home and abroad. The second part is the theory of strategic cost management, including scale economy theory, value chain theory and cost driver theory. The third part expounds the general situation of Ningde era and the current situation of strategic cost management, and finds that its strategic cost management ability is generally good, but there are also some deficiencies: strategic cost management and control measures and strategic cost drivers are insufficient, there is a certain market competition in channel cooperation, and the technical level can not further expand the cost advantage. The fourth part makes an in-depth analysis of the Ningde era by using the theoretical analysis framework of strategic cost management. First, the strategic cost positioning analysis, mainly including SWOT analysis and Porter's five forces model analysis, makes an in-depth analysis of the macro environment and meso environment of the Ningde era; Second, strategic cost value chain analysis, including internal value chain, external value chain and competitor value chain; The third is the analysis of strategic cost drivers, mainly including structural cost drivers and executive cost drivers. The fifth part analyzes the strategic cost management and control measures of Ningde era. Ningde era needs to start from four aspects: first, strengthen the strategic cost driver, second, control the cost of value chain, third, improve channel cooperation and reduce the cost of market competition, and fourth, improve the technical level and expand the cost advantage. The sixth part is the conclusion and prospect.