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.
Abstract
The case study object of strategic cost drivers for A company O2O mode,Research findings:A company maintain the core competitiveness of cost management by aligning their product innovation and iteration capabilities with the O2O 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.
基金项目
广州南洋理工职业学院校级重点课题(NY-2021KYZD-03)
万方数据