基于价值链的LM电力设备工程公司成本控制研究

发布时间：2018-04-02 19:13

本文选题：价值链　切入点：电力设备　出处：《华北电力大学》2013年硕士论文

【摘要】：随着新的虚拟经济的不断开展,大规模网络制造的开展,必将引发中小型制造业越来越激烈的市场竞争,市场被不断细分,下游顾客的议价能力越来越强大,而自身制造行业内部的竞争对手越来越多,产品同质化现象愈发明显,中小型制造企业要想在这样一个竞争激烈的环境中始终屹立不倒,占据鳌头,需要不断的苦练内功,不断的降低成本,实现自身产品的高端性和低成本,只有这样,才能保持一定的市场竞争力。本文正是基于这种激烈的市场竞争环境,选择了一个典型的中小型制造类企LM电力设备工程公司作为研究对象,基于全过程价值链的管理思想,针对所选取公司在价值链的各个环节存在的诸多问题,提出了具体的解决方案,设计了较为完整的成本控制实施体系方案,得到了以下一些较为有管理意义的研究结果：第一,设计建立了一整套的成本管理流程和管理思想,实现部门的常设化,从而实现全过程价值链有专人负责的局面,同时要想实现具体的成本控制目标,更需要全员的参与,因此,在实施成本控制之前,需要“实现一个专项机构、实现全员参与、实现一个管理循环流程”的具体过程；第二,针对LM电力设备工程公司的外部价值链中存在的几个方面问题,设计了具体的控制方案,包括控制采购成本,建立完善的销售网络体系以及与竞争对手等建立产业研发战略发展联盟等,来共同分摊研发成本和营销成本,提供自身行业的谈判议价能力,降低行业研发风险；第三,针对LM电力设备工程公司的内部价值链中存在的几个方面问题,从“人”“机”“料”“法”“环”等5个方面进行了分析,并通过全面成本管理和现场管理的思想,提出实现“制度形成习惯、习惯形成素养、素养形成文化、文化决定效益”的良性管理循环体系。总之,本文所进行的基于全过程价值链的研究,是结合战略管理、现场管理以及全面质量管理等众多的管理思想,在成本管理领域的一次全新的应用,为原仅属于财务管理范畴的成本管理拓展了一个新的渠道和思路,所得到的研究结果通过在LM电力设备工程公司的实施,也初步得到了较为满意的实施结果。针对电力设备工公司在成本控制中出现的问题提出了很好的改进对策,对电力设备工程企业进一步完善企业的成本控制体系具有一定的参照价值。
[Abstract]:With the continuous development of new virtual economy, large-scale network manufacturing development, will inevitably lead to small and medium manufacturing enterprises in the increasingly fierce market competition, the market has been subdivided, the bargaining power of customers is becoming more and more powerful, and its internal manufacturing industry more and more competition, product homogeneity is more obvious, small and medium sized manufacturing enterprises to be in such a competitive environment is always standing, Aotou occupied, need to continue practicing skills, continue to reduce costs, to achieve high-end and low cost of their products, only in this way, in order to maintain a certain market competitiveness.
This paper is based on the fierce market competition environment, choose a typical small and medium manufacturing enterprises LM power equipment engineering company as the research object, the whole process of value chain management based on the idea of the selected company exists in all aspects of the value chain problems, put forward specific solutions, design a more complete implementation of cost control system, obtained the following some significant research results with management:
First, the design of the establishment of a set of cost management processes and management ideas, achieve the Department standing, so as to realize the whole process of the value chain is the person responsible for the situation, at the same time in order to achieve the specific cost control objectives, need full participation, therefore, before the implementation of cost control, to achieve "a special mechanism, to achieve full participation, the realization of a specific process management cycle";
Second, aiming at several problems of external value chain LM power equipment engineering company in the design of specific control schemes, including the purchase cost control, set up perfect sales network, with competitors such as the establishment of industrial development strategic development alliance, to share the development costs and marketing costs, provide their business negotiations bargaining power, reduce the risk of industry development;
Third, according to several problems of LM power equipment engineering company's internal value chain, from the "people" "" "" "" "ring" and other 5 aspects of the analysis, and through the comprehensive cost management and site management, put forward "system to form a habit, habit formation the formation of cultural literacy, cultural literacy, benign management cycle system efficiency".
In short, the study of the whole process based on value chain, is the combination of strategic management ideas, site management and total quality management and other management, a new application in the field of cost management, develop a new channel and ideas for cost management of the original only belongs to the field of financial management, research Institute the results obtained through the implementation of LM in power equipment engineering company, also obtained satisfactory results of the implementation of the power equipment industry. According to the company in the cost control problems put forward countermeasures to improve the good, has certain reference value for engineering enterprises of power equipment to further improve the enterprise cost control system.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.61

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