基于价值链的S水泥公司的成本管理研究

发布时间：2018-04-13 21:41

本文选题：S水泥公司 + 成本管理　；参考：《华东交通大学》2017年硕士论文

【摘要】：成本管理已经成为了企业管理中的一个重头戏,利用成本效益原则为企业创造价值已成为当今的一种必要的财务策略。成本管理研究已经有很长的历史,但是随着经济全球化发展,市场变得日益复杂,面临的问题也就越来越多,管理策略和方法也就需要不断地改进和更新,对价值链的研究就应运而生。通过整个生产流程来分析产品的制作成本,进行内部和外部价值链的全方位考虑,构建上游和下游价值链,更加全面和客观的反映了产品各个环节所消耗的成本,从而有利于分析出哪些是对企业来说是有价值的,是可以给企业带来增值的,又有哪些环节的作业是无效的,不会给企业带来任何效益或者是不增值的活动。这样就可以充分发挥企业的能动性,对企业活动进行合理的规划和设计,从而实现成本效益最大化。文章以S水泥公司作为研究对象,在力所能及的范围内对S水泥公司进行基于价值链的成本管理研究,研究过程中使用了作业成本法、PEST分析方法等分析方法,对S水泥公司进行内部价值链的成本分析、产业价值链的成本分析和竞争对手价值链的成本分析,找出其增值环节和不增值环节,并针对增值环节和不增值环节给出优化方案,最后给优化方案提出相应的保障措施。文章引入价值链的理论思想,对S水泥公司的成本分析和研究后,可得出的结论是:S水泥公司在成本管理方面,可实行目标管理,提高成本控制水平;在生产方面,可推行精益化生产,降低库存;在筹资方面,可以多使用信用借款,实行多种筹资方式,降低筹资成本,对外关注经营风险,适当扩大投资范围,提炼出重要的供应商和客户,建立牢固的合作关系等。同时还应该进行校企合作,加大研发力度,提高产品的性能,注重环境保护,开展政府扶持项目,以获得政府扶持,从而实现企业经营成本最低,利益最大化的目标。
[Abstract]:Cost management has become an important part of enterprise management, and it has become a necessary financial strategy to use the principle of cost benefit to create value for enterprises.The research on cost management has a long history, but with the development of economic globalization, the market becomes more and more complex, and the problems are becoming more and more, management strategies and methods need to be constantly improved and updated.The research on value chain arises at the historic moment.Through the whole production process to analyze the production costs of products, internal and external value chain considerations, the construction of upstream and downstream value chain, more comprehensive and objective reflect the cost of each link of the product,Thus, it is helpful to analyze which is valuable to the enterprise, which can bring the value to the enterprise, and which links of the operation are invalid, will not bring any benefit to the enterprise or the activities that do not add value.In this way, we can give full play to the initiative of the enterprise, and plan and design the enterprise activities reasonably, so as to maximize the cost and benefit.This paper takes S cement Company as the research object, carries on the cost management based on the value chain to S cement company within the limits of its ability, and uses the activity-based costing method and pest analysis method in the process of the research.The cost analysis of the internal value chain, the industry value chain and the competitor value chain of S cement company are carried out to find out the value-added link and the non-value-added link, and to give the optimization scheme for the value-added link and the non-value-added link.Finally, the corresponding safeguard measures are put forward for the optimization scheme.This paper introduces the theory of value chain, and after analyzing and studying the cost of S cement company, we can draw the conclusion that in cost management, the goal management can be carried out, the level of cost control can be improved, and the production of S cement company can be improved.We can promote lean production and reduce inventory; in financing, we can make more use of credit loans, implement a variety of financing methods, reduce the cost of financing, pay attention to business risks, appropriately expand the scope of investment, and extract important suppliers and customers.Establish a firm relationship of cooperation, etc.At the same time, we should cooperate with schools and enterprises, strengthen R & D, improve the performance of products, pay attention to environmental protection, carry out government support projects to obtain government support, so as to achieve the goal of lowest operating cost and maximum benefit.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.72

【参考文献】