XP金属制造公司价值链成本管理研究

发布时间：2018-01-28 12:31

本文关键词： 价值链成本管理价值链分析作业成本法　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,受国际金融危机影响,我国钢铁行业经济发展速度明显放缓,市场需求也相应减弱,大大制约了我国经济和钢铁企业的健康发展。面对钢铁业产能过剩、扩张迅猛、产品同质化严重等问题,政府指出要进一步淘汰落后产能,调整产品结构,促进企业转型升级。钢铁行业必须转变发展理念和方向,着手自身产业,加强企业内部成本管理,协调外部环境,整合价值链。基于价值链的成本管理有利于企业更好地适应竞争环境的变化,保持低成本的竞争优势,实现企业发展的战略目标。本文首先从国内外价值链理论、成本管理理论和价值链成本管理的研究现状出发,深入学习了价值链成本管理的相关理论知识,对成本管理方法进行了系统的理解与分析。其次,以XP公司为研究对象,深入实地考察,结合其生产特点和经营活动,从价值链的视角剖析了公司目前的成本管理现状,发现存在的主要问题是成本管理缺乏全局观、采购成本和生产作业成本偏高、间接费用分配不合理,提出了应用价值链成本管理的必要性及可行性。然后,根据XP公司的战略目标,从内部价值链和外部价值链两个角度对该公司的各项价值活动行了全面的研究,并用作业成本法与价值系数分析,识别出增值作业和非增值作业,不断推进XP公司内外部价值链的优化和协调。最后,提出改进成本核算方法、加强内部价值链成本管理、重视与外部价值链间的联系、建立保障机制等措施来改善XP公司成本管理中存在的问题,最终提高企业的核心竞争力。价值链成本管理以公司的战略目标为导向,对公司的价值链分析主要基于内部和外部两个方面,本文通过对XP公司的主要价值活动及上下游相关企业价值链的研究与探析,一方面改善了XP公司成本管理中存在的问题,提升了竞争优势,另一方面为同类企业提供了良好的借鉴和参考。
[Abstract]:At present, under the influence of the international financial crisis, the economic development of China's iron and steel industry has slowed down obviously, and the market demand has weakened accordingly, which has greatly restricted the healthy development of our economy and iron and steel enterprises. Rapid expansion, serious product homogenization and other problems, the government pointed out that to further eliminate backward production capacity, adjust product structure, promote enterprise transformation and upgrading. The steel industry must change the concept and direction of development, and set about its own industry. Strengthen the internal cost management, coordinate the external environment, integrate the value chain. The cost management based on the value chain is helpful for the enterprises to adapt to the change of the competitive environment and maintain the low cost competitive advantage. First of all, from the domestic and foreign value chain theory, cost management theory and value chain cost management research status quo, in-depth study of the value chain cost management related theoretical knowledge. The cost management method is systematically understood and analyzed. Secondly, XP company as the research object, in-depth field inspection, combined with its production characteristics and business activities. From the perspective of the value chain, this paper analyzes the current situation of cost management in the company, and finds that the main problems are the lack of overall view of cost management, the high cost of purchasing and production activities, and the unreasonable allocation of indirect costs. Put forward the necessity and feasibility of applying value chain cost management. Then, according to the strategic objectives of XP company. From the perspective of internal value chain and external value chain, this paper makes a comprehensive study on the value activities of the company, and identifies value-added activities and non-value-added activities by using the activity-based costing method and value coefficient analysis. Promote the optimization and coordination of the internal and external value chain of XP company continuously. Finally, put forward to improve the cost accounting method, strengthen the cost management of the internal value chain, attach importance to the relationship between the external value chain and the internal value chain. Establish safeguard mechanism and other measures to improve XP cost management problems, and ultimately improve the core competitiveness of enterprises. Value chain cost management is guided by the strategic objectives of the company. The value chain analysis of the company is mainly based on the internal and external two aspects, this paper through the XP company's main value activities and upstream and downstream related enterprise value chain research and analysis. On the one hand, it improves the problems existing in the cost management of XP company and promotes the competitive advantage, on the other hand, it provides good reference and reference for the similar enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.3;F406.7

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