企业的战略成本动因分析——以农夫山泉为例

An analysis of the strategic cost drivers of Nongfu Shanquan

农夫山泉公司是中国软饮料市场的龙头企业,而其之所以能取得如今的行业领先地位,与其实施的战略成本管理是密不可分的。战略成本管理首先要确定企业的战略定位:农夫山泉公司实施的是在产品差异化的基础上进行成本控制的企业战略;在确定企业的战略定位之后,接下来就是对企业进行战略成本动因分析:农夫山泉的结构性成本动因包括水源地的地理位置、产品多样化、信息技术系统等,农夫山泉公司的执行性成本动因包括作业生产流程、与上下游的联结关系、生产能力的运用、企业凝聚力等;最后,我们可以农夫山泉公司的战略成本动因分析为例,从中得到一些启示。

Nongfu Shanquan implements the enterprise strategy of cost control on the basis of product differentiation, which reduces the product cost as much as possible on the basis of product differentiation;After determining the strategic positioning of the enterprise, Nongfu Shanquan analyzes the strategic cost drivers of the enterprise: the structural cost drivers of Nongfu Shanquan include the geographical location of the water source, product diversification, information technology system, etc., while the executive cost drivers include the production process, the connec tion with upstream and downstream, the use of produc tion capacity and the use of information technology system, and etc.