基于供应链视角的钢铁企业成本管理研究

发布时间：2018-10-05 12:44

【摘要】：20世纪90年代以来，由于科学技术的不断进步和生产力的快速发展，社会生产能力大大提高，产品由卖方市场走向了买方市场；同时，伴随着政治、经济和社会环境的快速变化，消费者需求的不确定性大大提高，需求的内容也日益多样化。在买方市场情况下，企业为了实现自身的发展，必须满足消费者的多样化需求；为此，企业除了考虑自身生产环节外，还需要关注上游和下游关联企业的生产经营，这使得供应链管理成为必然选择；而供应链成本管理是供应链管理的重要着眼点，对供应链成本的控制和管理可以为供应链管理提供重要指导。本文在理论文献研究和实地调研的基础上，采用理论模型分析和实证分析相结合，定量分析和定性分析相结合的方法，针对某钢铁企业供应链成本链条上的库存成本和物流成本建立成本模型进行定量分析，总结了供应链成本管理能够降低成本的原因，进而采用定性分析的方法对该钢铁供应链链条各环节的供应链成本进行了联动分析。本文首先从社会经济发展的角度指出产品由卖方市场走向了买方市场的现状，提出在消费者多样化需求的背景下，供应链成本管理是客观必须的；为了更好地对供应链成本进行分析，本文对钢铁供应链链条各个环节的成本进行列示，进而从供应链的视角区分出单个企业的内部成本和节点企业之间的企业外部成本（供应链内部成本）；然后，本文对较为重要的企业外部成本（供应链内部成本）进行定量分析，通过定量分析，本文得出了“基于供应链视角对成本进行管理的方法和思路能够有效地降低供应链整体成本”的结论；在以上结论的基础上，，本文对其他企业外部成本（供应链内部成本）进行定性分析，指出基于供应链视角对成本进行管理的方法和思路对降低多个环节成本的重要性，同时提出了基于供应链视角对成本进行管理的实现方法和途径。
[Abstract]:Since the 1990s, due to the continuous progress of science and technology and the rapid development of productivity, the social production capacity has been greatly improved, and the products have moved from the seller's market to the buyer's market; at the same time, with politics, With the rapid changes of economic and social environment, the uncertainty of consumer demand is greatly increased, and the content of demand is increasingly diversified. In the case of the buyer's market, in order to realize their own development, enterprises must meet the diversified needs of consumers. For this reason, in addition to considering their own production links, enterprises also need to pay attention to the production and operation of the upstream and downstream affiliated enterprises. This makes supply chain management become an inevitable choice, and supply chain cost management is an important focus of supply chain management, the control and management of supply chain cost can provide important guidance for supply chain management. On the basis of theoretical literature research and field investigation, this paper adopts the methods of combining theoretical model analysis with empirical analysis, quantitative analysis and qualitative analysis. Based on the quantitative analysis of the cost model of inventory and logistics in the supply chain of a steel enterprise, the paper summarizes the reasons why the cost management of supply chain can reduce the cost. Then the qualitative analysis method is used to analyze the supply chain cost of each link of the iron and steel supply chain. Firstly, this paper points out the current situation of the product from the seller's market to the buyer's market from the point of view of social economic development, and points out that supply chain cost management is an objective necessity under the background of consumers' diversified demand. In order to better analyze the cost of supply chain, the cost of each link of steel supply chain is listed in this paper. Then, from the perspective of supply chain, the internal cost of a single enterprise is distinguished from the external cost (internal cost of the supply chain) between the node enterprises; then, This article carries on the quantitative analysis to the more important enterprise external cost (the supply chain internal cost), through the quantitative analysis, This paper draws the conclusion that the method and train of thought of cost management based on supply chain perspective can effectively reduce the overall cost of supply chain. This paper makes a qualitative analysis of the external cost of other enterprises (internal cost of supply chain), and points out the importance of the methods and ideas of cost management based on the perspective of supply chain for reducing the cost of multiple links. At the same time, the method and approach of cost management based on supply chain are put forward.
【学位授予单位】：河南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.31

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