会计学院知识库

随着大数据、物联网等高新技术的日益普及，连锁百货零售企业在管理和运营方式上不断改进，同时伴随着企业之间的竞争趋向白热化，企业的利润空间在不断压缩，基于此加强成本管理对于连锁百货零售企业来说至关重要。然而传统的成本管理单纯以降低企业的成本为目标，缺乏整体长远考虑，已经不能适应连锁百货零售企业当前的管理模式。而战略成本管理将战略思维融入到成本管理中，追求的是企业长远的成本优势，进而通过资源最优配置，提高企业在市场中的竞争力。

文章以连锁百货零售行业的代表企业天虹股份为研究对象，首先运用战略成本管理的桑克模式从战略定位、价值链、战略成本动因等方面对天虹股份战略成本管理的实施现状进行说明；其次运用价值链分析法及平衡计分卡对天虹股份战略成本管理的成本控制效果及实现的绩效情况分别进行分析；最后，在上述分析基础上得出天虹股份战略成本管理存在的问题，并针对问题提出相应的优化建议。

文章通过研究发现：天虹股份战略成本管理过程中存在部分门店经济效益不佳、营销成本及物流仓储成本较高、产品质量把控不够严格、管理者思维固式较严重等问题。并且针对存在的问题，文章提出控制企业扩张速度、拓宽营销渠道、构建自有物流运行体系、增加自有品牌数量、加强成本文化建设等优化建议。

With the booming of high and new technologies such as big data and the Web of Things, chain department store retail enterprises have made  great efforts in management and operation methods, and the competition among enterprises tends to be heated, and the profit space of enterprises is constantly compressed. Therefore, it is very important for chain department store retail enterprises to strengthen cost management based on this. However, the traditional cost management simply aims at reducing the cost of the enterprise and lacks long-term plan, so it can not adapt to the management mode of the chain department store retail enterprises. Strategic cost management combine overall situation with cost management, pursuing long-term cost advantages of enterprises, so as to enhance the enterprise's dominance in the market through Walrasian equilibrium.

This paper takes Rainbow Digital Commercial Co., Ltd., a typical enterprise in the chain department store retail industry, as the research object. Firstly, it uses Sanke model of strategic cost management to explain the implementation status of strategic cost management of Rainbow Holdings from strategic positioning, value chain and strategic cost drivers. Secondly, the value chain analysis method and balanced scorecard are used to analyze the cost control effect and realization performance of the strategic cost management of Rainbow Digital Commercial Co., Ltd.. Finally, on the basis of the above analysis, we conclude the problems existing in the strategic cost management of Rainbow Digital Commercial Co.,Ltd., and put forward the corresponding optimization suggestions.

Through the research, some deficiencies in the process of strategic cost management of Rainbow Digital Commercial Co., Ltd., such as poor economic benefits in some stores, high marketing costs and logistics and warehousing costs, not strict product quality control, and serious fixed thinking of managers. In view of the existing problems, this paper gives some suggestions, such as controlling the expansion speed of enterprises, expanding marketing channels, constructing self-owned logistics operation system, increasing the number of self-owned brands and strengthening the construction of cost culture.