价值链视角下的BR化工公司成本控制研究

发布时间：2018-05-24 00:40

本文选题：价值链 + 内部价值链　；参考：《青岛科技大学》2017年硕士论文

【摘要】：随着现代经济的迅速发展和全球化进程的加强,企业的管理方法受到了很大冲击。企业发展的实质就是利用企业核心竞争力获得持续性的竞争优势,而制造业获得竞争优势的关键因素就是成本优势。对此,众多学者不断进行应用研究,致力于获得更为先进的成本控制方法。价值链成本控制是基于价值链战略思想在企业成本控制中的一种应用,经过系列的研究,已成为企业进行成本控制的重要分析工具。之前未有学者从价值链的角度对如BR化工公司类型的化工企业的成本控制进行分析研究,本文在研究分析价值链理论、成本管理理论和价值链成本控制理论的基础上,以BR化工公司为研究对象,结合BR化工公司基本概况,对成本控制现状进行分析,发现其在成本控制中存在成本控制范围较窄、忽视了成本事前与事中管理、未深入挖掘降低成本的潜力等主要问题;接着,将价值链和价值链分析法的相关理论与BR化工公司的实际成本状况进行了融合,研究探析了BR化工公司内部生产作业的作业链、企业上下游相关企业以及同行业竞争者的价值链的各个主要价值活动。通过分析发现BR化工公司研发活动投入过少,采购与销售活动因公司自身管理问题以及上下游供应商合作关系不紧密而造成部分成本的浪费,检修、安保活动投入费用高但成效不理想,人力资源活动不能与时俱进、缺乏规划,相较于竞争对手BR化工公司产品具有品牌优势但规模经济不明显等状况。最后,本文从价值链的视角针对BR化工公司存在的问题提出相应的改进建议,旨在改善BR化工公司目前的成本控制存在的问题,以达到在最大程度上降低企业整体的成本为最终的目的,使得公司能够形成长期的竞争优势,同时也为把价值链分析的成本控制方法推广至其他相似的化工企业提供一定的借鉴。
[Abstract]:With the rapid development of modern economy and the strengthening of globalization, the management methods of enterprises have been greatly impacted. The essence of enterprise development is to make use of the core competence of the enterprise to obtain the sustainable competitive advantage, while the key factor for the manufacturing industry to obtain the competitive advantage is the cost advantage. For this reason, many scholars continue to carry out applied research, devoting themselves to obtaining more advanced cost control methods. Value chain cost control is an application in enterprise cost control based on value chain strategy. After a series of studies, it has become an important analysis tool for enterprises to carry out cost control. In this paper, the theory of value chain, cost management and the theory of cost control of value chain are studied, based on the analysis of the theory of value chain, the theory of cost management and the theory of cost control of value chain. Taking Br Chemical Company as the research object, combined with the basic situation of Br Chemical Company, this paper analyzes the current situation of cost control, and finds that the scope of cost control is narrow in cost control, and the cost prior and in-process management are neglected. Then, the theory of value chain and value chain analysis is combined with the actual cost situation of Br chemical company, and the activity chain of internal production activity of Br chemical company is studied and analyzed. The main value activities in the value chain of upstream and downstream related enterprises as well as competitors in the industry. It is found that the R & D activities of Br Chemical Company are too little, the purchasing and sales activities are wasted and overhauled due to the management problems of the company itself and the lack of cooperation between upstream and downstream suppliers. The cost of security activities is high but the results are not satisfactory, human resources activities can not keep pace with the times, lack of planning, compared with competitors Br chemical products have brand advantages, but not obvious economies of scale and so on. Finally, from the point of view of value chain, this paper puts forward corresponding suggestions to improve the cost control of Br chemical company. To achieve the ultimate goal of reducing the overall cost of the enterprise to the greatest extent, so that the company can form a long-term competitive advantage, At the same time, it also provides some reference for extending the cost control method of value chain analysis to other similar chemical enterprises.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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