基于价值链的MES公司成本管理研究

发布时间：2018-03-29 05:15

本文选题：成本管理　切入点：价值链　出处：《电子科技大学》2014年硕士论文

【摘要】：随着经济全球化趋势的愈演愈烈和信息技术的快速发展,现代企业所面临的经济环境和管理模式都发生了深刻的变化,企业间的竞争也越来越激烈,加强成本管理无疑已成为每个企业关注的焦点。成本的高低关乎每个企业的生存和发展,做好成本控制不但可以提高企业管理水平,而且可以帮助企业增加盈利,使企业在激烈的市场竞争之中立与不败之地。MES公司是一家位于苏州工业园区的美国独资的电容器制造企业,面对当今电子行业的整体需求形势疲软和主要原材料成本及人工成本持续攀升的不利局面,公司经营状况持续恶化,经济效益不断下滑,甚至到了举步维艰的时刻。公司传统成本管理方法在成本核算和控制方面呈现出许多弊端,已经不能适应公司可持续发展的需要了,迫切需要实施价值链成本管理方法,改善公司的成本状况,尽快摆脱目前的经营困境。本文以价值链分析工具为手段,对MES公司的成本管理和控制进行了研究,主要包括以下三方面的内容:第一部分是问题的提出和相关理论综述,介绍了价值链基础理论和价值链成本管理理论。主要包括价值链理论的内涵和特点、价值链分析的基本内容以及基于价值链的成本管理理论。第二部分是本文的重点,主要对MES公司的概况、成本管理现状及成本管理存在问题的进行了介绍和分析,提出了采用价值链分析方法。该部分重点对MES公司的内部价值链、行业价值链、竞争对手价值链和成本动因等进行了详细的分析和论述,并在此基础上,给出了MES公司成本管理存在问题的相应对策。后续并对该公司实施了实施了一年的价值链成本管理后所取得的良好效果进行跟踪和分析。第三部分是本文的结论部分。
[Abstract]:With the increasing trend of economic globalization and the rapid development of information technology, the economic environment and management mode faced by modern enterprises have undergone profound changes, and the competition among enterprises is becoming more and more fierce. Strengthening cost management has undoubtedly become the focus of attention of every enterprise. The level of cost is related to the survival and development of each enterprise. Cost control can not only improve the level of enterprise management, but also help the enterprise to increase profits. The Neutral and invincible position of the Enterprise in the fierce Market Competition. Mes is a wholly American capacitor manufacturer located in Suzhou Industrial Park. In the face of the weak overall demand situation in the electronics industry and the unfavorable situation of the rising cost of major raw materials and labor, the company's operating situation continues to deteriorate and its economic benefits continue to decline. Even in the difficult time, the traditional cost management method of the company has many disadvantages in cost accounting and control, which can not meet the needs of the sustainable development of the company, so it is urgent to implement the method of cost management in the value chain. To improve the cost situation of the company and to get rid of the current operating predicament as soon as possible. This paper studies the cost management and control of MES Company by means of value chain analysis tool. It mainly includes the following three aspects: the first part is the introduction of the basic theory of the value chain and the cost management theory of the value chain, including the connotation and characteristics of the value chain theory. The second part is the emphasis of this paper, which mainly introduces and analyzes the general situation of MES Company, the current situation of cost management and the existing problems of cost management. In this part, the value chain, industry value chain, competitor value chain and cost driver of MES Company are analyzed and discussed in detail. This paper gives the corresponding countermeasures of the cost management problems in MES Company, and tracks and analyzes the good results obtained after the implementation of the cost management of the value chain for one year. The third part is the conclusion of this paper.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.6;F406.7

【相似文献】