基于价值链的DLL公司成本控制研究

发布时间：2018-03-18 10:11

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

【摘要】：随着全球化、知识化和信息化的迅速发展,企业管理环境发生了巨大变化,企业之间的竞争也日益激烈。我国企业运营的低成本优势逐渐消失,想要适应时代的发展,企业必须通过成本控制理论创新以及运用新的成本控制技术和方法,才能够在日益激烈的竞争环境中生存下去。因此,为了适应新的市场竞争环境,价值链成本控制必将成为成本控制理论和实践的新趋势。 DLL公司是德国独资的机械制造企业,随着科学技术的进步和现代市场竞争形式的变化,其传统的成本控制方法在公司整体战略方面显现出了太多的局限性,同时也暴露了DLL公司现行成本控制模式下的诸多问题。在这种新形式下,尽管传统的成本控制理论和方法曾经在DLL公司的经济管理活动中发挥了巨大作用,但已不能完全适应飞速发展的市场现状,因此,本文采用价值链分析法对DLL公司的成本控制进行研究。本文分析了国内外对价值链理论研究现状,详细介绍了价值链和价值链成本管理理论,论述了基于价值链成本控制的框架体系。通过对企业内部价值链、行业价值链和竞争对手价值链的分析,以目标成本法为手段,针对挖掘机制造业提出了基于价值链的各阶段全面成本控制。本文选取DLL公司为例展开分析,首先对DLL公司的成本控制现状做了阐述,然后对DLL公司的成本管理中的问题做了分析,最后提出了针对DLL公司的成本控制措施。
[Abstract]:With the rapid development of globalization, knowledge and information, great changes have taken place in the enterprise management environment, and the competition among enterprises is becoming increasingly fierce. In order to survive in the increasingly competitive environment, enterprises must innovate in cost control theory and apply new cost control techniques and methods to survive in order to adapt to the new market competition environment. Value chain cost control will become a new trend of cost control theory and practice. DLL is a wholly owned machine manufacturing enterprise in Germany. With the development of science and technology and the change of modern market competition, its traditional cost control method has shown too many limitations in the overall strategy of the company. At the same time, it also exposed many problems in the current cost control mode of DLL Company. In this new form, although the traditional cost control theory and methods have played a great role in the economic management activities of DLL Company, However, it can not fully adapt to the rapid development of the market. Therefore, this paper uses value chain analysis to study the cost control of DLL Company. This paper analyzes the current research situation of the value chain theory at home and abroad, introduces the value chain and value chain cost management theory in detail, and discusses the frame system based on the value chain cost control. Based on the analysis of industry value chain and competitor value chain, this paper puts forward the comprehensive cost control based on value chain for excavator manufacturing industry by means of target cost method. This paper selects DLL Company as an example to analyze. This paper first expounds the current situation of cost control in DLL Company, then analyzes the problems in cost management of DLL Company, and finally puts forward the cost control measures for DLL Company.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F416.4

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