CJ公司基于价值链的成本管理研究

发布时间：2018-08-04 18:45

【摘要】：当前市场的商业环境极为复杂多变,用户需求充满不确定性和个性化需求突出,同类型企业之间的动态竞争也趋向白热化,企业如何才能在形式日渐严峻、激烈的市场上生存下来已经成为广大管理理论界学者和实际工作者关注的焦点。对企业而言,成本管理在企业财务管理中的地位举足轻重,与企业是否获取生产效益以及持续盈利息息相关,进行成本管理已经成为企业谋求生存发展机会的必要措施之一。随着物价持续上涨,市场需求不断降低,企业要想在多变的市场上长期保持竞争优势,单纯的依靠传统的内部成本管理已经失去效果,而是要将成本管理的范围延伸到组织之外进行全局统筹规划,全面提高企业的经济效益。价值链是上个世纪的著名学者迈克尔·波特根据公司经营活动的一系列动态过程总结出来的概念,随着现代企业间的竞争加剧,价值链作为一种强有力的分析工具被普遍应用于企业成本管理之中,帮助企业提高整体资源利用效率、减少产品成本浪费现象并最终实现价值增值。本文采用规范研究与案例研究相结合的研究方法,基于价值链理论、成本管理理论和价值链成本管理理论的相关理论,选取了我国一家大型钢铁生产制造企业CJ公司作为本文的研究案例,通过理清CJ公司基本概况、成本管理现状及有关数据分析,进一步发现其成本管理存在成本管理意识落后、人员管理不当、采购环节成本缺乏控制、成本管理信息共享速度慢等误区。研究之后,笔者认为应当对CJ公司的成本管理进行改进,以达到横向、纵向全方位地顺利开展公司内部组织管理和保持市场竞争优势的目的。于是,笔者运用价值链分析方法对CJ公司展开了基于价值链的成本管理方案的设计构想及实施效果评价,并针对性的提出价值链成本管理的对策与建议,希望可以帮助CJ公司寻求成本管理的新路径,解决目前CJ公司成本管理面临的现实问题,促进公司的可持续发展和协调发展。本文的创新之处在于结合对CJ公司的成本构成、成本核算进行细致化的定量分析,剖析了 CJ公司的内部成本管理问题,并针对问题,从价值链的角度出发,结合价值链上各环节的多方位分析为CJ公司构建出一套价值链成本管理方案,综合考虑各项成本对公司的影响,促使CJ公司将成本管理范围向外延伸至企业外部,上升至战略层面,力图为CJ公司实现全面成本管理与控制提供了一个新的思路,使公司的整个价值链上的价值创造和价值增值空间的提升成为可能。
[Abstract]:At present, the business environment of the market is extremely complex and changeable, the customer demand is full of uncertainty and individuation demand is prominent, the dynamic competition among the same type of enterprises also tends to be intense, and how can the enterprise become more and more serious in the form? Surviving in the fierce market has become the focus of the management theorists and practitioners. For enterprises, cost management plays an important role in the financial management of enterprises, which is closely related to whether the enterprises obtain production benefits and continue to make profits. Therefore, cost management has become one of the necessary measures for enterprises to seek opportunities for survival and development. As prices continue to rise and market demand continues to decline, if enterprises want to maintain their competitive advantage in a volatile market for a long time, simply relying on traditional internal cost management has lost its effectiveness. Instead, the scope of cost management should be extended to the overall planning outside the organization to improve the economic efficiency of the enterprise. The value chain is a concept summed up by Michael Porter, a famous scholar in the last century, according to a series of dynamic processes of the company's business activities. As the competition between modern enterprises intensifies, Value chain as a powerful analysis tool is widely used in enterprise cost management to help enterprises improve the overall efficiency of resource utilization reduce product cost waste and ultimately achieve value added. Based on the theory of value chain, the theory of cost management and the theory of cost management of value chain, this paper adopts the method of combining normative research with case study. This paper selects CJ Company, a large iron and steel manufacturing enterprise in China, as a case study in this paper. By analyzing the basic situation of CJ Company, the current situation of cost management and relevant data analysis, it is further found that the cost management consciousness of CJ company is backward. Mismanagement of personnel, lack of cost control in purchasing link, slow speed of information sharing in cost management, etc. After the study, the author thinks that the cost management of CJ Company should be improved to achieve the purpose of carrying out the internal organization management and keeping the market competitive advantage in a horizontal and vertical way. Therefore, the author makes use of the value chain analysis method to develop the design conception and the implementation effect evaluation of the cost management scheme based on the value chain of CJ Company, and puts forward the countermeasures and suggestions of the value chain cost management. It is hoped that it can help CJ Company to find a new way of cost management, solve the practical problems faced by CJ Company, and promote the sustainable development and coordinated development of CJ Company. The innovation of this paper is to analyze the internal cost management problems of CJ Company by combining the detailed quantitative analysis of cost structure and cost accounting of CJ Company, and from the point of view of value chain, the paper analyzes the internal cost management of CJ Company. Combined with the multi-direction analysis of each link in the value chain, a set of value chain cost management scheme is constructed for CJ Company. Considering the influence of each cost on the company, CJ Company will extend the cost management scope to the outside of the enterprise. Rising to the strategic level, this paper tries to provide a new way of thinking for CJ Company to realize total cost management and control, which makes it possible to create value and enhance value increment space in the whole value chain of CJ Company.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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