基于价值链理论的SDGT集团成本管理研究

发布时间：2018-03-25 21:02

本文选题：SDGT集团　切入点：成本管理　出处：《山东理工大学》2017年硕士论文

【摘要】：钢铁行业是影响着我国国民经济发展的重要基础产业之一,经过几十年改革开放的发展,我国的钢铁企业有了较大的发展,但是随着市场环境和需求的变化,传统的钢铁企业管理经营模式,已经难以满足现代市场环境下的钢铁企业发展需求。为了能够改变传统成本控制观念,此次基于价值链的成本管理研究,通过对企业内部的生产工艺价值链流程的优化来提高企业效益,全面降低作业成本。在国家供给侧改革和能源结构调整的情况下,钢铁企业更是要进行自我结构的优化调整,以科技来提高生产效率,降低生产成本。从战略高度来进行企业的成本管理,从战略层次来进行钢铁企业的价值链成本管理,这样具有一定的现实意义。此次选择SDGT集团作为研究对象,是因为该集团公司具有一定的代表性,其研究结果对我国钢铁企业的改革有着一定的借鉴意义。本文将钢铁行业的成本管理纳入研究视野,通过梳理相关理论基础、剖析存在问题、提出改革建议,为SDGT的成本管理改革提供科学决策参考。文章首先介绍了选题背景和选题意义,了解研究目的,使读者对钢铁行业的发展背景有了简单的了解;其次,对相关理论进行介绍,主要包括价值链理论和基于价值链的成本管理理论,分别从它们的概念和特点两方面进行介绍,并深入分析了价值链成本管理的主要内涵;再次,分析了SDGT价值链成本管理的现状和问题分析,主要分析了价值链成本管理的现状及存在的问题;然后,又从内部价值链和外部价值链两个方面研究确定了SDGT价值链成本管理策略;文章最后提出健全完善SDGT成本管理实施保障,赋予成本管理研究以新的观察视角和指导意义。
[Abstract]:The iron and steel industry is one of the important basic industries affecting the development of our national economy. After decades of reform and opening up, the iron and steel enterprises in our country have made great progress, but with the change of market environment and demand, The traditional management mode of iron and steel enterprises has been difficult to meet the development needs of iron and steel enterprises under the modern market environment. In order to change the traditional concept of cost control, this research on cost management based on value chain, Through the optimization of the production process value chain process within the enterprise to improve the enterprise efficiency and reduce the activity cost. In the case of the national supply-side reform and the adjustment of the energy structure, the iron and steel enterprises should carry out the optimization and adjustment of the self-structure. Using science and technology to improve production efficiency, reduce production costs, from the strategic level to carry out the cost management of enterprises, from the strategic level to carry out the value chain cost management of iron and steel enterprises, This is of certain practical significance. This time, SDGT Group was chosen as the research object because the group company is representative. The research results have certain reference significance for the reform of iron and steel enterprises in our country. This paper brings the cost management of iron and steel industry into the research field of vision, analyzes the existing problems, and puts forward some reform suggestions through combing the relevant theoretical basis. This paper first introduces the background and significance of the topic, understanding the purpose of the research, so that readers have a simple understanding of the development background of the iron and steel industry; secondly, the related theory is introduced. It mainly includes the theory of value chain and the theory of cost management based on value chain. It introduces their concepts and characteristics, and analyzes the main connotation of cost management of value chain. This paper analyzes the current situation and problems of SDGT value chain cost management, mainly analyzes the current situation and existing problems of value chain cost management. The paper also studies the cost management strategy of SDGT value chain from two aspects of internal value chain and external value chain. Finally, the paper puts forward to perfect the implementation of SDGT cost management, and endows the research of cost management with a new perspective of observation and guiding significance.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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