O2O模式战略成本动因分析和成本管控的研究——以A企业为例  

Study on strategic cost driver analysis and cost control of A company O20 model

作　　者：周红锋[1] ZHOU Hongfeng(Guangzhou Nanyang College Major of Economic Management,GuangZhou Guangdong 510925,China)

机构地区：[1]广州南洋理工职业学院经济管理学院,广东广州510925

出　　处：《未来与发展》2024年第1期71-75,33,共6页Future and Development

基　　金：广州南洋理工职业学院校级重点课题“制造企业与平台企业竞争策略和可持续发展对策研究”(NY-2021KYZD-03)。

摘　　要：以A企业的O2O模式战略成本动因作为研究对象,研究发现:企业保持在产品创新和迭代能力与O2O模式匹配成本管理的核心竞争能力,从结构性成本动因分析来看,企业规模、纵向整合、技术水平和地理位置等方面进行成本控制降低了价值链投入成本。从执行性成本动因分析来看,生产柔性能力、全面质量管理、供应链管理能力和员工综合素质等方面控制成本降低了运营和操作成本。The case study object of strategic cost drivers for A company 020 mode,Research findings:A company maintain the core competitiveness of cost management by aligning their product innovation and iteration capabilities with the 020 model.From the perspective of structural cost driver analysis,cost control in terms of A company scale,vertical integration,technological level,and geographical location,has reduced the input cost of the value chain.From the perspective of executive cost driver analysis,cost control in terms of production flexibility,total quality management,supply chain management capabilities,and employee comprehensive quality,has reduced operational and operational costs.

关 键 词：线上线下 战略成本管理 价值链 成本动因 

分 类 号：F275.33[经济管理—企业管理]