基于价值链的H企业成本管理研究

发布时间：2018-03-04 19:51

本文选题：价值链　切入点：成本管理　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的发展,企业内外部环境也随之发生很大的变化。企业之间的竞争从原来内部、自身的竞争演变成企业间价值链的竞争,同时也产生了上下游相关产业及同业企业之间的竞争;企业竞争力的表现也从原来的生产力和供给能力上的竞争发展到顾客对产品满意程度的竞争;企业的目标也从原来单纯的成本收益目标转变成企业顾客价值的实现。成本管理作为企业价值实现的一个重要途径应该随着企业环境的转变而做出相应的转变,而价值链理论的提出又为成本管理的实现开辟了一条新的道路。价值链成本管理的方法为企业成本管理指明了发展方向,通过价值链成本管理可以有效地降低企业成本,实现价值链上各环节价值增值最大化,这对提升企业竞争力有重要现实意义。所以价值链成本管理这种新型的成本管理模式就应运而生了。首先阐释了研究背景和研究意义,并对研究目的内容和研究方法进行概述,之后通过文献研究法对近些年国内外针对价值链成本管理理论相关学者发表的研究文献进行梳理与评述,目的是总结之前学者的研究成果,为基于价值链成本管理的研究提供理论依据。其后针对价值链成本理论进行详细阐述并对其产生的原因以及体系的构建进行详细分析,最后使用案例分析法结合案例企业运作过程中的实际情况,针对案例企业价值链成本现状进行详细阐述,找出其成本管理存在的具体问题,运用基于价值链的成本管理研究理论对企业现实存在的价值链成本管理问题提出相对应的优化措施,并且希望将此套体系与措施推广应用到其他制造业企业中去。
[Abstract]:With the development of economic globalization, the internal and external environment of enterprises has also changed greatly. At the same time, the competition between the upstream and downstream related industries and the same industry, the performance of the enterprise competitiveness has developed from the original productivity and supply ability competition to the customer satisfaction degree competition. As an important way to realize enterprise value, cost management, as an important way to realize enterprise value, should make corresponding changes with the change of enterprise environment. The theory of value chain opens up a new way for the realization of cost management. The method of value chain cost management indicates the development direction of enterprise cost management, and the cost management of value chain can effectively reduce the cost of enterprise. It is of great practical significance to maximize the value added of each link in the value chain. Therefore, the value chain cost management, a new cost management mode, has emerged as the times require. Firstly, the background and significance of the research are explained. And the research purpose and research methods are summarized, and then through the literature research on the value chain cost management theory related scholars published in recent years to sort out and comment. The purpose of this paper is to summarize the previous research results and to provide the theoretical basis for the research based on the value chain cost management. Then, the paper elaborates the cost theory of the value chain and analyzes the causes and the construction of the system in detail. Finally, using the case analysis method combined with the actual situation in the operation process of the case enterprise, the cost status of the case enterprise value chain is elaborated in detail, and the specific problems of its cost management are found out. Applying the theory of cost management based on value chain, this paper puts forward corresponding optimization measures to the problem of value chain cost management, and hopes to apply this system and measures to other manufacturing enterprises.
【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】：2017
【分类号】：F426.4;F406.7

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