基于价值链管理的T公司成本控制策略研究

发布时间：2018-03-11 00:30

本文选题：T公司　切入点：价值链成本控制　出处：《中央民族大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,数量众多的中小企业已经成为我国社会经济发展的一股重要力量。但是很多的中小企业相比于大型企业,在资产规模、公司制度、企业管理等很多方面有着巨大的差距,尤其是在成本管理与控制方面,更是相对薄弱和落后,这也是制约我国中小企业生存和发展的一个重要原因。成本管理是是对企业各项成本费用消耗进行的核算、预测、决策,预算、控制、考核和分析的等一系列管理活动,是所有企业必须面对的一个重要管理问题,成本的高低直接反映了公司的经营效益好坏。尤其是在面对同行业的竞争时,当服务质量及产品质量都没有明显差异时,对企业成本的控制就发挥了绝对的竞争优势。在激烈的市场竞争中,就需要企业通过一系列的成本控制措施来降低成本,提升质量,提高客户价值,稳定自已在行业中的位置。随着经济发展及市场环境的不断变化,传统的成本控制理论和方法也需要不断的发展和优化,目前,价值链成本管理作为成本控制的强有力的分析工具备受关注,更多的企业将更注重对于价值链成本管理的优化研究,用来提高自身企业的成本管理的水平。本文在综合分析作业成本控制、目标成本控制、战略成本控制和企业价值链分析的基础之上,从价值链管理的视角重点研究利润目标驱动下企业关键经营管理环节的成本控制的内容、方法与策略,并以T公司为案例,结合T公司的发展概况、经营情况、管理现状、成本控制现状,剖析了T公司在成本控制方面存在的问题及问题的成因,分析得出T公司在成本管理环节的问题主要在于目前的企业文化不能有效的促进企业降耗增效、采购环节和作业环节成本过高、人力资源缺乏系统管理、财务管理缺乏专业技术的规范。针对这些问题,本文运用价值链分析工具分别从T公司外部价值链和内部价值链进行分析,找出在企业价值链控制中的主要内容及关键点,并且针对问题提出相应的优化改进措施,以降低企业整体的成本为最终目标,优化企业资源配置,提高企业管理水平,使得T公司在有效控制成本的基础之上更好的进行经营管理活动,形成自身特有的竞争优势。
[Abstract]:In recent years, a large number of small and medium-sized enterprises have become an important force in the social and economic development of our country. There is a huge gap in many aspects such as enterprise management, especially in cost management and control, which is relatively weak and backward. This is also an important reason for restricting the survival and development of small and medium-sized enterprises in China. Cost management is a series of management activities such as accounting, forecasting, decision-making, budgeting, control, assessment and analysis of the cost and expenses consumed by enterprises. It is an important management problem that all enterprises must face. The level of cost directly reflects the operating efficiency of the company. Especially in the face of competition in the same industry, when there is no obvious difference in service quality and product quality, In the fierce market competition, enterprises need a series of cost control measures to reduce costs, improve quality, and improve customer value. With the development of economy and the changing market environment, traditional cost control theories and methods also need to be developed and optimized. As a powerful tool of cost control, value chain cost management has attracted much attention. More and more enterprises will pay more attention to the optimization of value chain cost management. This paper is based on the comprehensive analysis of activity-based cost control, target cost control, strategic cost control and enterprise value chain analysis. From the perspective of value chain management, this paper focuses on the contents, methods and strategies of cost control in key management links of enterprises driven by profit objectives, and takes T Company as an example, combined with the general situation, management situation and management status of T Company. This paper analyzes the current situation of cost control, analyzes the existing problems and causes of the problems in cost control of T Company, and concludes that the main problem of T Company in cost management is that the current corporate culture can not effectively promote the efficiency of enterprise consumption reduction. The cost of purchasing and operating links is too high, human resources are lacking in system management, and financial management is lacking in professional technical standards. This paper uses the value chain analysis tool to analyze the external value chain and the internal value chain of T Company, finds out the main contents and key points in the enterprise value chain control, and puts forward the corresponding optimization and improvement measures in view of the problems. To reduce the overall cost of the enterprise as the ultimate goal, optimize the allocation of enterprise resources, improve the level of enterprise management, make T company on the basis of effective cost control on the basis of better management activities, forming its own unique competitive advantage.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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