基于桑克模式的T公司战略成本管理研究

Research on Strategic Cost Management of T Company Based on the Shank Model

摘要: 在经济全球化浪潮与激烈市场竞争的双重推动下，企业战略成本管理已成为决定其兴衰成败的关键因素。传统成本管理聚焦内部生产环节的模式已显陈旧，难以应对复杂多变的外部环境。在此背景下，桑克模式以其独特战略视角脱颖而出，为企业成本管理带来全新思路。本研究以T公司为对象，基于桑克模式，深入剖析T公司战略成本管理状况。旨在从战略定位、价值链、成本动因等维度挖掘问题，针对问题，提出强化战略定位、整合优化价值链、加强战略成本动因控制等对应措施，期望能助力T公司提升竞争力，同时为中医药企业在成本管理实践方面提供宝贵的借鉴与启示，推动中医药行业健康、有序发展。

Abstract: Driven by the dual forces of economic globalization and fierce market competition, strategic cost management has become a crucial factor determining the success or failure of enterprises. The traditional cost management model, which focuses on internal production links, has become outdated and is struggling to adapt to the complex and ever-changing external environment. Against this backdrop, the Shank Model, with its unique strategic perspective, has stood out, bringing new ideas to corporate cost management. This study takes T Company as the research object and conducts an in-depth analysis of its strategic cost management status based on the Shank Model. It aims to identify problems from the dimensions of strategic positioning, value chain, and cost drivers. In response to these problems, corresponding measures such as strengthening strategic positioning, integrating and optimizing the value chain, and enhancing the control of strategic cost drivers are proposed. It is expected that these measures will help T company improve its competitiveness, and at the same time, provide valuable references and insights for traditional Chinese medicine enterprises in cost management practices, so as to promote the healthy and orderly development of the traditional Chinese medicine industry.