基于价值链理论的七煤集团成本控制研究

发布时间：2018-01-22 18:07

本文关键词： 成本控制煤炭企业价值链　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：步入新世纪后,企业间的竞争早已经不需要在成本和品质之争,也不再是单独的企业和企业的竞争,取而代之的则是企业间价值链与价值链的竞争。充分的研究数据表明,价值链对企业的作用越加明显,而成本尤其是生产成本,始终作为企业提升竞争力的关键点。价值链能够关注企业的每一项生产经营活动,而成本作为价值增值所必须付出的部分,由此成本控制自然是价值链管理中的一个重点。迈克尔·波特的价值链理论正好为管理者拓宽了成本控制的视野,将“新潮”的价值链思想,引入相对传统的成本控制体系当中。这样做的目的有两点：第一,价值链的引入无疑为成本控制提供了新鲜血液,保持原有成本控制方法优势的基础上,针对现有新的情况,运用价值链进行改进完善；第二,成本控制和价值链的结合正好弥补传统成本控制方法在决策和分析上的局限性,价值链理论必然对成本控制的理论研究局限性形成互补,而产生积极的影响。成本控制在价值链理论的作用下,将运用价值链管理理念会改善传统的成本控制的方法和流程,从而以连续的、全面的、系统的视角对企业成本控制进行分析研究。成本控制作为经久不衰的议题,长久以来一致困扰着管理者,究其根本原因,传统成本会计中无论在成本计量或核算,甚至无法为管理者提供一个准确的成本数字,在多数情况下,企业管理者根本不清楚自己企业的真实成本。针对上述问题,做出如下研究：首先,以价值链为基础的成本控制体系,旨在将企业成本管理上升至战略层次,以成本控制为出发点,从根本上提升企业竞争力；其次,以产业价值链理论为核心,分别从国家法律法规、区域政策、行业现状以及煤企自身条件入手,分析影响煤炭企业竞争力的因素,并构建与之相呼应的成本控制体系；第三,以七煤集团为例,为理论框架的构建提供实践佐证,并结合七煤集团实际情况,提出新时代企业成本控制的目标以及成本控制体系的构建原则。
[Abstract]:After entering the new century, the competition between enterprises has already not in the cost and quality of the dispute, is no longer a single enterprise and enterprise's competition, instead it is the enterprise value chain and value chain competition. The research data show that the value chain of enterprises more obvious, and especially the cost of is the cost of production, as has always been the key point to enhance the competitiveness of enterprises. The value chain enterprises can pay attention to each of the production and business activities, and the cost that must be paid as a value-added part, the cost control of nature is a key value chain management. Michael Porter's theory of the value chain is to broaden the management cost control the view of value chain, thoughts of "trendy", introducing the relative traditional cost control system. There are two points: first, the purpose of doing so is to introduce value chain cost control Fresh blood, keep the original cost control advantages, aiming at the new situation, to improve the use of value chain; second, combined with the cost control and value chain just to make up the limitation of the traditional method of cost control in the decision-making and Analysis on the value chain theory is bound to the limitations of the theory of cost control form complementary, and have a positive impact on the theory of value chain cost control. Under the effect of applying the idea of value chain management will improve the traditional cost control methods and processes, so as to the continuous, comprehensive analysis, research on the enterprise cost control system perspective.
Cost control issues as enduring, long plagued the consistent management, the reason, the traditional cost accounting in terms of cost accounting or accounting, and provide an accurate cost figures for managers cannot, in most cases, the enterprise managers do not know the true cost of their own business. Aiming at the above problems, made the following research: first, based on the value chain based cost control system, in order to rise to the strategic level of enterprise cost management, cost control as the starting point, to enhance the competitiveness of enterprises fundamentally; secondly, the industrial value chain theory as the core, from the laws and regulations of the state, regional policy, starting with the status of the industry and the coal enterprises of their own conditions, analysis of the factors influencing the competitiveness of coal enterprises, and building with echoes of the cost control system; third, the seven coal group as an example, the theoretical framework of the Construction practice, combined with the actual situation of the seven group, puts forward the principles of establishing a new era of enterprise cost control and cost control system.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.72

【共引文献】