价值链成本管理方法在外贸转包生产企业的应用

发布时间：2018-04-05 14:29

本文选题：价值链　切入点：成本管理　出处：《财政部财政科学研究所》2014年硕士论文

【摘要】：随着经济环境、知识经济和网络经济的快速发展,人类社会逐步进入了一个信息化、技术化的社会,对于我国企业的外贸转包生产影响非常之大。被誉为“世界工厂”的中国企业优势在国际合作供应链中的地位逐渐降低,外贸转包生产快速增长的客户需求与自身发展速度之间的矛盾也日渐凸显。因此,企业要想适应日益激烈的竞争,促使企业自身发展走上良性循环,必须改变旧有的成本管理观念,寻找适合自身成本管理的方式,甚至要深层次变革、创造和保持成本竞争优势,以求生存和稳步发展。传统成本管理方法已经无法满足新环境下顾客需要,以及不能全面的分析企业成本行为,凸显出自身诸多方面的缺陷。波特提出的价值链理论是获取成本优势的重要工具,越来越受现代企业的重视。企业要占据发展优势,就必须管理整个价值链活动,使企业获取价值最大化。价值链分析方法是全新的管理方法、突破了传统的成本管理范围的限制,是以企业整个生产周期为切入点的,促使企业在更为广阔的平台大背景下、全局考虑成本管理问题,它不仅关注成本的节约,也关注研发设计和材料采购、生产制造以及废品处理的全过程；不仅关注内部的价值链成本、也关注企业外部行业环境和企业整个价值链联盟。价值链理论为企业成本管理模式的重构奠定了坚实的基础,本文的写作目的旨在通过对价值链理论和成本管理理论的结合分析,将成本问题紧密结合外贸转包企业的实际过程的全面审视,力争在企业成本管理创新方面有所探索,有助于促进本企业构建新的成本管理模式,为外贸转包生产企业发展提供一些借鉴,助推企业转型发展进程中实现企业价值最大化,提升综合竞争能力。本文采取了理论和实际案列相结合的分析方法,在梳理和研究前人价值链成果的基础上,首先分析了国内外关于价值链的成本管理理论研究,其次从价值链成本管理的内涵、任务、目标、原则、及程序等五个方面阐述了其理论框架,并比较了传统成本管理与价值链成本管理的不同。同时,通过在一个具体的外贸转包生产企业的价值链成本管理方法的运用,说明价值链成本管理方法在外贸转包生产企业成本管理中也有很好地应用前景。
[Abstract]:With the rapid development of economic environment, knowledge economy and network economy, human society has gradually entered an information-based and technicalized society, which has a great impact on the foreign trade subcontracting production of Chinese enterprises.As the "world factory", the advantage of Chinese enterprises in the international cooperation supply chain is gradually reduced, and the contradiction between the rapid growth of foreign trade subcontract production customer demand and their own development speed is becoming increasingly prominent.Therefore, in order to adapt to the increasingly fierce competition and promote the development of the enterprise into a virtuous circle, it is necessary to change the old concept of cost management, to find a suitable way for its own cost management, and even to make further changes.Create and maintain cost competitive advantage in order to survive and develop steadily.The traditional cost management method has been unable to meet the needs of customers under the new environment, and can not comprehensively analyze the cost behavior of enterprises, which highlights the defects in many aspects of their own.The theory of value chain put forward by Porter is an important tool to gain cost advantage, which is paid more and more attention by modern enterprises.In order to take advantage of development, enterprises must manage the whole value chain to maximize their value.Value chain analysis is a new management method, which breaks through the limitation of the traditional cost management scope, and takes the whole production cycle of the enterprise as the breakthrough point. It urges the enterprise to consider the cost management problem under the broader platform background.It not only pays attention to cost saving, but also pays attention to the whole process of R & D design and material purchasing, manufacturing and waste disposal, not only the internal value chain cost, but also the external industry environment and the whole value chain alliance.The theory of value chain lays a solid foundation for the reconstruction of enterprise cost management model. The purpose of this paper is to analyze the combination of value chain theory and cost management theory.Combining the cost problem closely with the actual process of the foreign trade subcontract enterprise, the author tries to explore the innovation of the enterprise cost management, which will help the enterprise to construct a new cost management model.This paper provides some references for the development of foreign trade subcontracting production enterprises, helps to maximize the enterprise value in the process of enterprise transformation and development, and promotes the comprehensive competitive ability.This paper adopts the analysis method of combining theory and practice. On the basis of combing and studying the previous achievements of value chain, this paper first analyzes the cost management theory of value chain at home and abroad, and secondly, from the connotation of value chain cost management.This paper expounds its theoretical framework from five aspects: task, goal, principle and procedure, and compares the difference between traditional cost management and value chain cost management.At the same time, through the application of the value chain cost management method in a specific foreign trade subcontract manufacturing enterprise, it is shown that the value chain cost management method also has a good application prospect in the foreign trade subcontract production enterprise cost management.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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