所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/5519
案例名称：精耕细作：国际化的海信空调降本增效之路
译 名：Intensive and meticulous working: The way of internationalized Hisense air-conditioning to reduce costs and increase efficiency
案例作者：周宁，纪宇，成可，张瑞娟，潘立新，李双，王颖
作者单位：北京航空航天大学
中文摘要：我国空调行业在经历了近四十年的发展后，市场增速放缓，品牌产品的价格、质量和技术竞争愈加激烈。海信空调坚持技术立企，积极开拓国际市场，一路攻坚克难，成为行业第五，新风空调行业第三。本案例以海信空调在国际化进程中面临的内外部的种种难题为背景，重点描述其在全价值链各环节如何引入、运用和固化TCP对标法开展成本的精细化管理，以及通过技术创新实现全面降本增效提质。本案例旨在为制造业企业提供降本增效的解决方案，尤其是对准备和正在进军国际市场的企业开展全价值链成本管控提供借鉴。同时，学生通过案例学习也将深刻理解制造业企业在国际化进程中可能面临的成本管控难题，以及掌握管理会计学中的价值链成本管理和目标成本法等工具的应用。
英文摘要：After nearly 40 years of development, Chinese air conditioning industry has slowed down in market growth rate, and the competition in price, quality and technology has become increasingly fierce. Hisense Air Conditioning Co., Ltd. is adhering to technology development and actively exploring international markets. It has overcome many difficulties to become the fifth in the industry and the third in the fresh air conditioning industry. Based on various problems that Hisense Air Conditioning faces during internationalization, this case focuses on describing how Hisense Air Conditioning introduces, applies and solidifies TCP method to carry out fine cost management on its whole value chain, and achieves comprehensive cost reduction, efficiency increase and quality improvement through technological innovation. This case aims to provide solutions for manufacturing enterprises to reduce costs and increase efficiency. Especially for enterprises that are preparing or entering the international market, this case provides reference to carry out cost management of the whole value chain. At the same time, through case study, students will have a deep understanding of the cost control problems that manufacturing enterprises may face in the process of internationalization, and master the application of value chain cost management and target cost method in management accounting.
中文关键词：国际化；空调行业；价值链成本管理；降本增效；完全成本效率（TCP）；2021百优案例
英文关键词：Internationalization; air conditioning industry; value chain cost management; cost decreasing and efficiency increasing; Total cost productivity (TCP)
案例入库时间：2021-09
