基于价值链的S公司成本管理研究

发布时间：2018-06-22 00:02

本文选题：成本管理 + S公司　；参考：《江苏科技大学》2017年硕士论文

【摘要】：自进入新世纪以来,随着经济全球化的不断深入,科学技术尤其是互联网的蓬勃发展,对企业成本管理产生了重大影响,但由于传统的成本管理在很多方面存在局限,越来越无法适应企业发展的需要。正是基于此,有必要详细的分析和探讨有关价值链模式下的成本管理,并站在战略的角度对成本管理进行分析研究。只有把价值链分析以及成本管理相互结合,企业便可快速的适应各种社会变化,进而实现成本的控制。另外,面对日益严峻的市场环境,企业该如何快速有效的实施成本管理,提升公司核心竞争力。为此本文分为以下几个部分进行详细研究:第一章,绪论。此部分主要阐述了本文研究的背景和意义、研究内容和研究方法以及国内外的研究综述,对价值链理论的发展历程进行全面梳理,指明了国内外学者在此方面所取得的重要成果,并指出了论文的创新之处。第二章,基于价值链的成本管理相关理论基础。此部分主要针对价值链理论和成本管理理论展开了深入论述,并为本文接下来需要分析、解决S公司成本管理问题奠定了坚实的理论基础。第三章,S公司成本管理现状。此部分主要研究了S公司基本概况、S公司成本管理现状、存在的问题等,随后指出S公司继续实行传统成本管理方法不能适应当前激烈的市场竞争形势的需要,必须要实施基于价值链成本管理方法才能让S公司在未来的市场竞争中立于不败之地。第四章,S公司价值链分析,这部分内容主要研究了S公司的价值链分析、成本管理对策以及作业成本法在价值链中的应用。第五章,基于价值链的S公司作业成本优化方案,这部分主要研究了基于内部价值链的成本管理、基于外部价值链的成本管理以及基于价值链的S公司成本管理的效果分析。第六章,结论和展望,此部分分别就文章进行详细总结,并在此基础上给予展望。
[Abstract]:Since entering the new century, with the deepening of economic globalization, the vigorous development of science and technology, especially the Internet, has had a significant impact on the cost management of enterprises, but because of the limitations of traditional cost management in many aspects, More and more can not adapt to the needs of the development of enterprises. Based on this, it is necessary to analyze and discuss the cost management in the mode of value chain in detail, and to analyze and study the cost management from the strategic point of view. Only by combining value chain analysis and cost management, enterprises can quickly adapt to various social changes, and then realize cost control. In addition, facing the increasingly severe market environment, how to implement cost management quickly and effectively to enhance the core competitiveness of the company. This paper is divided into the following parts: chapter one, introduction. This part mainly describes the background and significance of this study, research content and research methods, as well as domestic and foreign research review, the development of the value chain theory of a comprehensive review. This paper points out the important achievements of scholars at home and abroad, and points out the innovation of this paper. The second chapter, based on the value chain of cost management related theoretical basis. This part mainly discusses the value chain theory and cost management theory, and lays a solid theoretical foundation for this paper to analyze and solve the cost management problem of S company. The third chapter is the current situation of cost management in S Company. This part mainly studies the current situation and existing problems of cost management in S Company, then points out that the traditional cost management method of S Company can not meet the needs of the current fierce market competition. It is necessary to implement the cost management method based on value chain in order for S company to be invincible in the future market competition. The fourth chapter is the value chain analysis of S company. This part mainly studies the value chain analysis, cost management countermeasures and the application of activity-based costing in the value chain. In the fifth chapter, we study the cost management based on the internal value chain, the cost management based on the external value chain and the cost management of S company based on the value chain. Chapter VI, conclusion and prospect, this part respectively carries on the detailed summary to the article, and gives the prospect on this basis.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.67

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