基于价值链的企业战略成本控制：格力电器的案例研究

发布时间：2018-05-16 16:40

本文选题：价值链 + 成本控制　；参考：《河南工业大学》2017年硕士论文

【摘要】：市场经济的快速发展,使企业之间的竞争局势也变得非常严峻。为了能够扩大市场规模,同时使所占市场的份额不断增加,目的是为了获取更大的经济效益,企业间的竞争方式也变得多样化,这使得我国企业不得不进行更加有效的科学管理。在目前的竞争环境下,企业要生存、成展和壮大就必须要有战略管理意识,运用战略思维管理企业。对于企业尤其是工业企业来说,只要战略还是不行的,良好的成本控制是它们取胜的法宝,如果企业能够有效控制住成本,即使与其他同行业占据同样的市场份额,那么它的收益也将比同行业更高。因此,基于战略管理理念以及成本控制的概念,战略成本管理模式就被提出并得到广泛运用。随着价值链在企业中的普遍使用,企业越来越倾向于实施价值链管理,试图通过对价值链上的各项业务流程进行优化来降低组织的经营成本。因此,价值链管理作为组成战略成本控制的重要部分,要充分发挥价值链的作用,并把它运用到企业实际的成本管理过程中。本文主要通过案例进行研究,就是将基于价值链的战略成本控制理论具体运用到格力电器案例中,分析格力电器在战略成本控制中如何利用价值链,对自身各项资源进行优化配置,并找到格力关键的成本动因。然后,通过对这些驱动因素的分析,指出格力可以通过强化动因来控制企业的成本。再次,对格力电器内部和外部环境进行扫描,并确定格力的战略定位,找到了适合格力发展的战略方针。最后对该企业有效地实施战略成本控制模式做出评价以及进行完善。基于格力电器价值链的战略成本管理方法的运用,对我国家电行业以及其他企业都有一定的启示意义。对于我国企业来说,都应该摒弃传统的成本控制方法,都应站在战略高度,进行成本的控制,认清自身的价值链,对成本动因不断地分析并进行控制,进而降低企业的成本并能保持竞争优势。
[Abstract]:With the rapid development of market economy, the competition between enterprises becomes very severe. In order to be able to expand the size of the market while increasing its share of the market, in order to achieve greater economic benefits, competition among enterprises has become diversified, This makes our enterprises have to carry out more effective scientific management. In the current competitive environment, enterprises must have strategic management consciousness and use strategic thinking to manage enterprises in order to survive, develop and expand. For enterprises, especially industrial enterprises, as long as the strategy is not good, good cost control is the magic weapon for them to win. If the enterprise can effectively control the cost, even if it has the same market share as other industries, Then its earnings will also be higher than the same industry. Therefore, based on the concept of strategic management and cost control, strategic cost management model has been put forward and widely used. With the widespread use of value chain in enterprises, enterprises are more and more inclined to implement value chain management, and try to reduce the operating cost by optimizing various business processes on the value chain. Therefore, as an important part of strategic cost control, value chain management should give full play to the role of value chain and apply it to the actual cost management process of enterprises. This paper mainly through the case study, is to apply the strategic cost control theory based on the value chain to the Gree electrical appliance case, and analyze how Gree electric appliance makes use of the value chain in the strategic cost control. Optimize the allocation of its own resources, and find the key cost driver of Gree. Then, through the analysis of these drivers, Gree can strengthen the motivation to control the cost of the enterprise. Thirdly, the internal and external environment of Gree is scanned, and the strategic orientation of Gree is determined. Finally, it evaluates and perfects the effective implementation of strategic cost control mode. The application of the strategic cost management method based on Gree electrical appliance value chain has certain enlightenment significance to the household appliance industry and other enterprises in our country. For our enterprises, we should abandon the traditional cost control methods, should stand at the strategic level, control the cost, recognize their own value chain, and constantly analyze and control the cost drivers. Then reduce the cost of enterprises and maintain a competitive advantage.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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