基于价值链理论的GP公司成本控制研究

发布时间：2018-06-14 14:05

本文选题：GP公司 + 价值链　；参考：《湘潭大学》2017年硕士论文

【摘要】：制造业企业是推动中国经济增长的微观基础和重要引擎,但为了从根本上提升企业的核心竞争力和生产效率,拥有完善的成本控制体系是必不可少的。在中国经济新常态的背景下,制造业行业的形式不容乐观,成本控制的重要性更加凸显,但传统的成本控制理论已经不能适应当前制造业企业的发展要求和发展方向,所以从价值链角度,根据企业的上游、中游和下游价值链来分析企业成本控制中存在的问题具有重要的现实意义。鉴于此,本文以GP灯具制造公司作为研究对象,以价值链成本控制理论为核心,分析其在三个价值链阶段的成本控制现状和问题。选择GP公司的原因在于以灯具为核心的制造和研发符合目前中国大部分制造业企业的特征,是资本密集和技术密集型行业,包含原材料采购、产品生产、产品研发以及营销等各个环节,也涵盖了企业价值链分析的基本内容。要实现以GP公司为代表的中国制造业企业的成本控制,不仅要着眼于企业所处的外部环境和内部净值,更要从企业价值链角度进行分析。具体来说,本文首先在文献归纳的基础上从价值链理论、成本控制理论以及基于价值链的成本控制三个角度进行了理论分析。接着,本文通过介绍GP公司的相关情况,从上游、中游和下游三个层面分析了GP公司的价值链构成,并分析了企业价值链中成本控制的现状。再次,本文分析了GP公司上游、中游和下游价值链环节中成本控制的问题,其中上游价值链成本控制的问题包括采购价格过高、人员综合素质不高所引发的道德风险以及采购效率低下等;中游价值链成本控制问题包括科技精品开发的成本控制体系不完善、研发的隐性成本被忽略和竞争对手价值链分析的缺陷;下游价值链成本控制的问题体现在销售渠道管理成本负担重、品牌管理成本提升和市场细分与客户管理成本较大等方面。最后,从企业价值链角度提出了GP公司成本控制的策略,其中上游价值链策略包括完善战略体系、优化采购体系、加强阳光采购以及完善高素质专业化团队建设;中游价值链策略包括重视灯具创新中的完善自主研发、隐性成本控制和加强竞争对手价值链成本控制分析三个方面;下游价值链策略包括加强营销渠道管理、推进同创新营销体系建设和完善客户关系管理等。
[Abstract]:Manufacturing enterprises are the micro foundation and important engine to promote China's economic growth, but in order to improve the core competitiveness and production efficiency of enterprises fundamentally, it is necessary to have a perfect cost control system. Under the background of the new normal of Chinese economy, the form of manufacturing industry is not optimistic, the importance of cost control is more prominent, but the traditional cost control theory can no longer adapt to the current development requirements and development direction of manufacturing enterprises. Therefore, it is of great practical significance to analyze the problems existing in the cost control of enterprises from the point of view of value chain, according to the upstream, middle and downstream value chains of enterprises. In view of this, this paper takes GP Luminaire Manufacturing Company as the research object, takes the value chain cost control theory as the core, analyzes its cost control present situation and the question in the three value chain stages. The reason for choosing GP Company is that the manufacturing and R & D with lamps as the core conforms to the characteristics of most manufacturing enterprises in China at present. They are capital-intensive and technology-intensive industries, including raw material procurement and product production. Product development and marketing and other links, also covers the basic content of enterprise value chain analysis. In order to realize the cost control of Chinese manufacturing enterprises represented by GP Company, we should not only focus on the external environment and internal net value of enterprises, but also analyze the value chain of enterprises. Specifically, on the basis of literature summarization, this paper makes theoretical analysis from three angles: value chain theory, cost control theory and cost control based on value chain. Then, by introducing the relevant situation of GP Company, this paper analyzes the value chain structure of GP Company from the upstream, middle and downstream levels, and analyzes the current situation of cost control in the enterprise value chain. Thirdly, this paper analyzes the cost control problems in the upstream, middle and downstream value chains of GP Company. The cost control problems in the upstream value chain include the excessive purchase price. The moral hazard caused by the low comprehensive quality of the personnel and the low purchasing efficiency, the cost control problems in the middle stream value chain include the imperfect cost control system for the development of scientific and technological fine products, The hidden cost of R & D is ignored and the defects of competitors' value chain analysis; the cost control of downstream value chain lies in the heavy burden of management cost of sales channel, the promotion of brand management cost and the greater cost of market segmentation and customer management. Finally, from the point of view of enterprise value chain, the paper puts forward the strategy of cost control in GP Company. The strategy of upstream value chain includes perfecting the strategic system, optimizing the purchasing system, strengthening sunshine purchasing and perfecting the construction of high-quality professional team. The strategy of value chain in middle reaches includes paying attention to the improvement of independent R & D in the innovation of lamps and lanterns, controlling the hidden cost and strengthening the cost control of competitors' value chain, while the strategy of downstream value chain includes strengthening the management of marketing channels. Promote the construction of the same innovative marketing system and improve customer relationship management.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.72

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