基于价值链理论的天施康中药公司成本控制研究

发布时间：2018-03-16 20:05

本文选题：成本控制　切入点：价值链　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：瞬息万变的经济形势和日益激烈的竞争环境促发了企业间的优胜劣汰，为了长远的生存和发展，企业必须拥有核心竞争力。成本是企业管理水平高低的一项重要指标，尤其对当今持续供过于求的制造行业来说，成本的高低直接关系企业命运。作为高新技术产业之一的医药行业，既是关系到人民生命健康的朝阳产业，又是资金密集型的行业，具有高风险、高投入、高产出等特点。但随着医药产业运营环境的变化、信息技术的飞速发展和人们消费观念不断改变，基于传统成本控制法下生产过程中的直接成本压缩空间已很小，不能适应飞速发展的市场现状。成本产生于产品生产的各个环节，从价值链的角度探讨成本控制存在更多的机会，通过对企业价值链的分析，能更有效的实现成本控制。价值链成本控制是以价值链企业整体成本优化为目标，本文从价值链与成本控制理论出发，，结合天施康中药公司的实际情况，分析了公司上游、内部和下游价值链，发现成本控制方面存在的问题，并指出天施康中药公司传统成本控制模式的局限性和实施基于价值链理论的成本控制的必要性。将价值链理论运用于天施康中药公司，文章从采购、研发和销售三个环节提出了成本控制改进策略。本文采用案例分析法，拓宽了企业成本控制的时空界限，找寻适合现代中药企业成本控制的道路，以期为企业长远发展提供理论依据和现实经验，希望对天施康中药公司提升核心竞争力有所贡献，也有助于构建资源节约型和环境友好型社会。
[Abstract]:The rapidly changing economic situation and increasingly fierce competitive environment promote the survival of the fittest among enterprises. In order to survive and develop in the long run, enterprises must have core competitiveness. Cost is an important indicator of the level of enterprise management. Especially for the manufacturing industry which continues to oversupply, the cost is directly related to the fate of the enterprise. As one of the high-tech industries, the pharmaceutical industry is not only a sunrise industry related to the life and health of the people, but also a capital-intensive industry. It has the characteristics of high risk, high input and high output. However, with the change of the operating environment of the pharmaceutical industry, the rapid development of information technology and the changing of people's consumption concept, Based on the traditional cost control method, the space of direct cost compression in the production process is very small, which can not adapt to the rapid development of the market. From the point of view of value chain, there are more opportunities for cost control. Through the analysis of enterprise value chain, cost control can be realized more effectively. The cost control of value chain is aimed at optimizing the whole cost of value chain enterprises. This paper, based on the theory of value chain and cost control and the actual situation of Tianshikang traditional Chinese Medicine Company, analyzes the upstream, interior and downstream value chain of the company. Find out the problems in cost control, and point out the limitation of traditional cost control mode and the necessity of carrying out cost control based on value chain theory. This paper puts forward the improvement strategy of cost control from three aspects of purchasing, research and development and sales. This paper uses case analysis method to widen the space-time limit of cost control of enterprises, and to find a way suitable for the cost control of modern traditional Chinese medicine enterprises. In order to provide theoretical basis and practical experience for the long-term development of enterprises, we hope to contribute to the promotion of the core competitiveness of Tianshikang traditional Chinese Medicine Company, and also help to build a resource-saving and environment-friendly society.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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