基于价值链视角的BJTT企业成本管理研究

发布时间：2018-01-02 08:42

本文关键词：基于价值链视角的BJTT企业成本管理研究　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展,企业的管理者在对企业进行决策时,其眼光已经跳出企业内部的范畴,逐步拓展到企业周边。因此仅仅考虑企业内部生产活动,并按照单一标准分配制造费用的传统成本计算方法己经不能满足当代企业管理者对管理的需要。而价值链视角下的成本分析则能很好地解决这一问题。价值链分析作为一种新的成本管理方法,其关注的重点是流程和作业,具有战略性。在决策者制定企业战略时,该方法能够提供相关成本信息,以帮助决策者制定正确的战略。同时,帮助企业从多方面降低成本,提高产品在新的市场环境中的竞争力。本文通过理论研究与对BJTT企业实例研究相结合的方法,通过对相关国内外文献的研究,并结合对BJTT企业实际情况,对价值链视角的成本管理进行研究。首先,介绍了价值链视角下成本的相关理论。包括价值链的相关理论及价值链成本的相关理论。接下来对成本计算方法进行筛选,并对价值链视角下成本的计算方法进行介绍,确定价值链中各部分价值链成本的计算方法。然后,分析出BJTT公司内部价值链和外部价值链的构成。同时,根据分析出的价值链构成及BJTT公司相关数据,计算分析不同价值链上的成本。最后,根据得到的结论对BJTT企业进行优化改革,并对企业实施价值链成本模式的实施提出了保障措施。经过一系列的研究表明:一是针对价值链视角上的成本可以运用一定的计算,其具有理论和现实意义。二是通过对BJTT企业价值链视角下的成本的计算分析,找到了该企业成本管理的重点。三是BJTT企业需要在价值链的视角上构建其成本管理模式并需要进行加强研发能力,改进生产技术,增强与顾客、供应商的联系等一系列的改进措施。
[Abstract]:With the rapid development of economy, the managers of enterprises have jumped out of the scope of the enterprises and gradually expanded to the periphery of the enterprises when they make decisions on the enterprises. Therefore, only the internal production activities of the enterprises are considered. The traditional cost calculation method of allocating manufacturing cost according to a single standard can no longer meet the management needs of modern enterprise managers. However, cost analysis from the perspective of value chain can solve this problem very well. Analysis as a new cost management method. This method can provide relevant cost information to help the decision makers to formulate the correct strategy. To help enterprises reduce costs in many ways and improve the competitiveness of products in the new market environment. This paper combines the theoretical research with the case study of BJTT enterprises. Through the study of relevant domestic and foreign literature, and combined with the actual situation of BJTT enterprises, the value chain perspective of cost management is studied. This paper introduces the related theories of cost in the perspective of value chain, including the related theory of value chain and the related theory of value chain cost. Then, the cost calculation method is screened. The cost calculation method under the value chain perspective is introduced to determine the calculation method of each part of the value chain cost. Then, the composition of the internal value chain and the external value chain of BJTT Company is analyzed. At the same time. According to the analysis of the value chain structure and the relevant data of BJTT, the cost of different value chains is calculated and analyzed. Finally, according to the conclusions, the BJTT enterprises are optimized and reformed. After a series of studies show that: first, the cost can be calculated from the perspective of the value chain. It has theoretical and practical significance. The second is the calculation and analysis of the cost from the perspective of BJTT enterprise value chain. Third, BJTT enterprises need to build their cost management model from the perspective of value chain, and need to strengthen R & D capabilities, improve production technology, and enhance customers. Supplier contact, etc. A series of improvement measures.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【相似文献】