基于价值链的MB公司成本管理研究

发布时间：2018-03-05 11:00

本文选题：价值链　切入点：成本管理　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：全球经济一体化进程的推进和信息技术的蓬勃发展使现代企业面临的经济环境与工业时代相比较不稳定,风险较大。面对激烈的市场竞争,成本管理作为增强企业竞争力的重要手段越来越受到每个企业的关注。传统的成本管理由于其管理范围的局限性正被更具全面性、前瞻性的价值链成本管理所取代。本文基于价值链成本管理理论,对价值链、基于价值链的成本管理相关概念进行了界定。在此基础上,以MB公司为案例研究对象,对MB公司组织结构、经营运作流程及经营状况进行了介绍。从成本费用的构成和成本管理的主要内容两方面对MB公司成本管理现状进行了分析,发现其存在一些不足,如现行的成本管理缺乏长期性和战略性;成本管理范围狭隘;成本动因不准确等。这主要是由于MB公司成本管理意识薄弱,成本管理制度落后等原因造成的。针对这种情况,MB公司急需改变现有成本管理模式实施基于价值链的成本管理。在分析价值链成本管理在MB公司应用的必要性及可行性的基础上,对MB公司行业、竞争对手以及企业内部价值链进行了全面的分析并找出了企业各环节中关键的增值活动和效率低下的非增值活动。在此基础上,从内部价值链和外部价值链两个维度提出了MB实施基于价值链的成本管理的建议:如对供应商和客户进行分类管理并建立相关评估机制;向竞争对手学习获取市场成本领先优势;成立专业化采购团队,实施阳光采购制度;完善存货管理制度,建立灵活的发货仓储系统;建立标准化作业,引入质量管理;最后,建设高素质人才队伍与强大的信息化系统为价值链成本管理的实施奠定基础,真正的帮助企业实现盈利,立于不败之地。
[Abstract]:With the advancement of global economic integration process and the vigorous development of information technology, modern enterprises are facing a more unstable economic environment than the industrial era, and face the fierce market competition. As an important means to enhance the competitiveness of enterprises, cost management is paid more and more attention by every enterprise. Traditional cost management is becoming more comprehensive because of its limitation of management scope. Based on the theory of value chain cost management, this paper defines the related concepts of value chain and value chain cost management. This paper introduces the organizational structure, operation process and operating condition of MB Company. It analyzes the present situation of MB Company's cost management from two aspects: the composition of cost cost and the main content of cost management, and finds that there are some shortcomings in it. For example, the current cost management lacks long-term and strategic nature; the scope of cost management is narrow; the cost driver is inaccurate, etc. This is mainly due to the lack of awareness of cost management in MB Company. In view of this situation, MB Company urgently need to change the existing cost management mode to implement the cost management based on value chain. In this paper, the necessity of applying value chain cost management in MB Company is analyzed. On the basis of feasibility, This paper makes a comprehensive analysis of MB company's industry, competitors and internal value chain, and finds out the key value-added activities and inefficient non-value-added activities in all aspects of the enterprise. From the two dimensions of internal value chain and external value chain, the paper puts forward some suggestions for MB to implement cost management based on value chain, such as classified management of suppliers and customers and establishment of relevant evaluation mechanism; Learn from competitors to gain market cost leading advantages; set up specialized procurement team, implement sunshine procurement system; improve inventory management system, establish flexible delivery warehousing system; establish standardized operations, introduce quality management; finally, The construction of high-quality talents and a strong information system lays the foundation for the implementation of cost management in the value chain, and really helps the enterprises to achieve profit and remain in an invincible position.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.72

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