策略成本管理-以提供全球運籌服務之新創事業為例

碩士 / 國立臺灣大學 / 會計學研究所 / 88 / Abstract
Traditional freight forwarders in Taiwan have been trapped into a hard situation for years. According to the difficulties in regaining the 「Cost leadership」competitive advantage, they have to seek the「Product differentiation」competitive advantage. Because of the raising production cost, shorter product life cycle and business globalization, these make business have to adopt 「Global logistics production modal」. And professional third party logistics (3PL) has stood at the edge of the trend. Therefore, integrating the business value chain and providing global logistics services seem to be the practicable competitive strategies of 「Differentiation」.
This research is trying to gain a feasible modal of analyzing the preceding two businesses by exploring relative literatures of competitive advantages, business analysis, competitive strategies, supply chain management and strategic cost management. After business analyzing and current environment scanning of the preceding two businesses, hope can provide specific company the modals of strategy planning and frameworks of strategic cost management to enter the global logistics 3PL business.
Regarding strategic cost management, this research is constructed based on the book “Strategic Cost Management” by John K. Shank & Vijay Govindarajan. Three themes: value chain analysis, strategic positioning analysis and cost driver analysis, are brought forth from the aspect of strategic management as cost analyzing tools, which hopefully can provide newborn company with a concrete framework of cost analysis management in advance.
Key words:Global logistics management, strategic cost management

Identiferoai:union.ndltd.org:TW/088NTU00385035
Date January 2000
Creators謝旼穎
Contributors吳琮璠
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format100

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