会计学院知识库

利润是商品或劳务市场售价与其成本的差额部分，售价的高低取决于市场要素，而企业能有所作为的是如何降低成本来提高净利润，所以控制成本越来越被企业所重视。在市场竞争日趋激烈的情况下，企业的利润空间也变得愈加狭窄，完全的市场竞争使企业进入了一个薄利时代，在当前的市场环境下，企业想获得可观的利润并实现长远发展，降低成本是其最直接的手段之一。那么，在现在的市场竞争环境下，如何有效地降低成本且不失去竞争优势，是企业必须思考且解决的问题，传统的成本管理思维和方法就得让位于战略成本管理。战略成本管理立足于企业整体战略，对企业进行战略成本动因分析,深入探究企业的价值链成本,进而提出适合于企业的战略选择和定位。

我国客车企业的发展起步较晚，而且都是以装配起家，缺乏客车核心零部件的研发能力，客车产品的先进生产技术也需要从国外引进。在国家对经济调控力度不断加强的大背景下，自2020年以来全球新冠疫情的大流行，美国采取扩大货币发行转嫁危机的手段，导致大宗原材料疯狂涨价，汽车零部件更是如此。技术、人才引进成本也不断上升，客车企业的成本也一直居高不下。与此同时，减能节排、碳中和，对新能源汽车的需求强劲，又为客车行业开拓了新的市场空间。宇通客车是我国客车行业的龙头企业，选取宇通客车进行战略成本管理研究，在客车行业中具有示范性和代表性。本文以宇通客车作为研究对象，以战略成本管理的桑克模式为基础，从宇通客车目前的行业背景和成本管理的现状出发，对宇通客车首先进行战略成本动因分析，深入探究宇通客车的价值链成本，进而提出适合于宇通客车的战略选择和定位。在此基础上，分析宇通客车成本管理中存在的问题，并从走自主研发道路、与供应商建立战略联盟、实施全过程成本管理、建立高效的物流运作和营销体系等方面，提出了优化建议。最后，通过对宇通客车的研究，以期给我国客车企业成本管理带来一点有益的启示。

Profit is the difference between the market price of a commodity or labor service and its cost. The price depends on market factors. What an enterprise can do is how to reduce costs to increase its net profit. Therefore, cost control is increasingly valued by enterprises. In the case of increasingly fierce market competition, the profit margin of enterprises has become more and more narrow, and complete market competition has brought enterprises into an era of small profits. In the current market environment, enterprises want to obtain considerable profits and achieve long-term development. Cost is one of its most direct means. Then, in the current market competition environment, how to effectively reduce costs without losing competitive advantages is a problem that enterprises must think about and solve, and traditional cost management thinking and methods have to give way to strategic cost management. Strategic cost management is based on the overall strategy of the enterprise, analyzes the strategic cost drivers of the enterprise, deeply explores the value chain cost of the enterprise, and then proposes the strategic choice and positioning suitable for the enterprise.

The development of my country's bus companies started late, and they all started with assembly, lacking the research and development capabilities of core components for buses, and the advanced production technology of bus products also needs to be imported from abroad. In the context of the country's continuous strengthening of economic regulation and the global new crown epidemic since 2020, the United States has adopted the means of expanding currency issuance to pass on the crisis, resulting in crazy price hikes of bulk raw materials, especially auto parts. The cost of technology and talent introduction has also continued to rise, and the cost of passenger car companies has remained high. At the same time, energy reduction, emission reduction, carbon neutrality, and strong demand for new energy vehicles have opened up new market space for the passenger car industry. Yutong Bus is a leading enterprise in my country's bus industry. The selection of Yutong Bus for strategic cost management research is exemplary and representative in the bus industry. This paper takes Yutong Bus as the research object, based on the Sangke model of strategic cost management, starting from the current industry background of Yutong Bus and the status quo of cost management, firstly analyzes the strategic cost drivers of Yutong Bus, and deeply explores the value chain of Yutong Bus. cost, and then propose a strategic choice and positioning suitable for Yutong Bus. On this basis, it analyzes the problems existing in Yutong bus cost management, and puts forward optimization suggestions from the aspects of taking the road of independent research and development, establishing strategic alliances with suppliers, implementing whole-process cost management, and establishing efficient logistics operation and marketing systems. . Finally, through the research on Yutong bus, it is expected to bring some useful enlightenment to the cost management of my country's bus enterprises.