我国家电供应链成本管理研究

发布时间：2018-04-22 02:00

本文选题：家电供应链 + 成本管理　；参考：《哈尔滨理工大学》2013年硕士论文

【摘要】：家电工业在国民经济中一直都占有重要的地位，它是人们日常生活中的必需品。近些年来，随着企业间竞争的加剧及家电总体产能过剩，家电供应链上的节点企业已全面进入微利时代。全球经济化进程的加快的同时，家电业的竞争已经从单体企业的竞争演变为供应链整体的综合竞争。据统计，目前整个家电供应链的现状：总成本的55%是原材料成本，其他是与流通、营销有关的成本。居高不下的企业间的成本，不仅削弱了家电企业的利润空间，还在很大程度上影响着家电企业运行效率的提高和整体竞争能力的提升。可见家电供应链成本管理研究将成为家电供应链节点企业的必然选择。本文在分析家电供应链成本管理的现状与存在的问题的基础上，对家电供应链成本进行了系统性分析，包括家电供应链流程成本分析和成本构成分析。然后，考虑到现阶段供应链成本管理方法的不足，建立了基于时间驱动作业成本法下的成本核算体系和基于目标成本法下成本控制体系。家电供应链成本核算更强调广度的全过程成本核算，成本核算不仅仅指的是制造成本，更强调产品从设计、研发、采购、生产、销售所有环节的成本。它具体包括作业成本和交易成本科目和账务处理程序的设置，基于TD-ABC法下的成本核算模型的建立和基于委托代理理论下的交易成本分析模型的建立。基于目标成本法下的成本控制更强调纵向深度的成本控制，具体包括家电供应链成本事前控制(目标成本的制定与分解)、事中控制和事后控制(成本差异分析)。因而，，新型的成本管理体系扩大成本管理的广度和深度，更加有效地控制家电供应链的成本。最后，通过案例分析，证明家电供应链成本核算体系和成本控制体系的合理性和可行性。
[Abstract]:Home appliance industry has been playing an important role in the national economy. It is a necessity in people's daily life. In recent years, with the aggravation of competition among enterprises and the overcapacity of household appliances, the node enterprises in the supply chain of household appliances have entered the era of low profit. With the acceleration of the process of global economy, the competition of home appliance industry has evolved from the competition of individual enterprises to the comprehensive competition of supply chain as a whole. According to statistics, the current situation of the whole supply chain of household appliances: 55% of the total cost is the cost of raw materials, the other is related to circulation, marketing costs. The high cost among enterprises not only weakens the profit space of the household appliance enterprises, but also affects the improvement of the efficiency and the overall competitive ability of the appliance enterprises to a great extent. It can be seen that the research of supply chain cost management of household appliances will become the inevitable choice of supply chain node enterprises. Based on the analysis of the current situation and the existing problems of the supply chain cost management of household appliances, this paper makes a systematic analysis of the supply chain cost of household appliances, including the analysis of the process cost and the cost composition of the supply chain of household appliances. Then, considering the shortage of the current supply chain cost management method, the cost accounting system based on time-driven activity-based costing method and the cost control system based on target cost method are established. The cost accounting of home appliance supply chain emphasizes the whole process cost accounting. Cost accounting not only refers to the cost of manufacturing, but also emphasizes the cost of designing, researching, purchasing, producing and selling products. It includes the setting of activity-based cost and transaction cost subject and account processing program, the establishment of cost accounting model based on TD-ABC method and the establishment of transaction cost analysis model based on principal-agent theory. The cost control based on the goal cost method emphasizes the cost control of the vertical depth, including the pre-control of the supply chain cost of household appliances (the formulation and decomposition of the target cost, the in-process control and the post-control (cost difference analysis). Therefore, the new cost management system expands the breadth and depth of cost management, and effectively controls the cost of household appliances supply chain. Finally, the rationality and feasibility of supply chain cost accounting system and cost control system are proved by case study.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.6

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