基于企业内部价值链的成本管理研究
发布时间：2018-12-15 16:24
【摘要】：随着新一轮经济全球化的到来,新的全球贸易规则正在逐步形成,全球贸易价值链重构正在展开,同时我国进行了深入的市场化变革,传统的经济增长方式正在发生转变,企业之间的竞争也更加激烈。而现在传统成本管理存在不同程度的缺点与不足,已经不能完全适应现代企业经营发展需要。针对传统成本管理过程中普遍存在的问题,本文主要采用利用内部价值链分析的方法对价值链中所包括的作业进行进一步管理与优化,提出以优化企业内部价值链为基础的作业成本管理方法,从而帮助企业实现持续降低产品成本、提高最终消费者的价值,进而作为企业改善成本、优化经营决策、提高市场竞争优势提供一条有效途径。本文首先介绍文章研究的背景与意义、研究内容以及研究方法;然后对内部价值链与成本管理相关理论进行了梳理,为本文的研究奠定了理论基础。结合对价值链中作业识别和作业中心的建立进行研究,本文运用价值链理论与作业成本理论对企业内部价值链进行分解,采用定性与定量的方法,通过构建产品价值链成本计算模型,对企业内部价值链的成本管理方法进行研究。在此基础上,本文在第五章以A航空制造企业737-48段为例对理论方法进行了验证。本文最后一部分是根据前面几章内容的说明,对企业内部价值链在成本管理中得以运用进行了进一步的总结与评价。本文的创新之处在于将作业成本法与企业价值链相结合建立模型研究成本管理问题,并将理论、模型在企业管理中验证其有效性。定量与定性两种方法虽然都在本文中采用,但是更多的采用定量的方法。通过本文的研究增强了作业成本法在企业内部价值链在成本管理中运用的有效性,对企业内部价值链的量化研究具有重要的指导意义。
[Abstract]:With the arrival of a new round of economic globalization, the new global trade rules are gradually formed, the reconstruction of global trade value chain is unfolding, at the same time, China has carried out in-depth market-oriented changes, and the traditional economic growth mode is changing. Competition between enterprises is also more intense. At present, traditional cost management has some shortcomings and shortcomings, which can not fully meet the needs of modern enterprise management and development. In view of the common problems in the traditional cost management process, this paper mainly uses the method of internal value chain analysis to further manage and optimize the activities included in the value chain. This paper puts forward a method of activity-based cost management based on optimizing the internal value chain of the enterprise, which can help the enterprise to continuously reduce the product cost, improve the value of the final consumer, and then serve as the enterprise to improve the cost and optimize the management decision. Improve the competitive advantage of the market to provide an effective way. This paper first introduces the background and significance of the research, research content and research methods, and then the internal value chain and cost management related theories are combed, which lays a theoretical foundation for this study. Combined with the research on the establishment of activity identification and activity center in the value chain, this paper uses the value chain theory and activity-based cost theory to decompose the internal value chain of enterprises, and adopts qualitative and quantitative methods. By constructing the cost calculation model of product value chain, the cost management method of enterprise's internal value chain is studied. On this basis, in chapter 5, the theoretical method is verified by taking 737-48 section of A aviation manufacturing enterprise as an example. The last part of this paper is a further summary and evaluation of the application of internal value chain in cost management according to the previous chapters. The innovation of this paper lies in the combination of activity-based costing and enterprise value chain to establish a model to study cost management, and to verify the effectiveness of the theory and model in enterprise management. Although both quantitative and qualitative methods are used in this paper, more quantitative methods are used. The research in this paper enhances the effectiveness of activity-based costing (ABC) in the application of the internal value chain in the cost management, and has an important guiding significance for the quantitative study of the internal value chain.
【学位授予单位】：沈阳航空航天大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.72;F426.5
本文编号：2380959
[Abstract]:With the arrival of a new round of economic globalization, the new global trade rules are gradually formed, the reconstruction of global trade value chain is unfolding, at the same time, China has carried out in-depth market-oriented changes, and the traditional economic growth mode is changing. Competition between enterprises is also more intense. At present, traditional cost management has some shortcomings and shortcomings, which can not fully meet the needs of modern enterprise management and development. In view of the common problems in the traditional cost management process, this paper mainly uses the method of internal value chain analysis to further manage and optimize the activities included in the value chain. This paper puts forward a method of activity-based cost management based on optimizing the internal value chain of the enterprise, which can help the enterprise to continuously reduce the product cost, improve the value of the final consumer, and then serve as the enterprise to improve the cost and optimize the management decision. Improve the competitive advantage of the market to provide an effective way. This paper first introduces the background and significance of the research, research content and research methods, and then the internal value chain and cost management related theories are combed, which lays a theoretical foundation for this study. Combined with the research on the establishment of activity identification and activity center in the value chain, this paper uses the value chain theory and activity-based cost theory to decompose the internal value chain of enterprises, and adopts qualitative and quantitative methods. By constructing the cost calculation model of product value chain, the cost management method of enterprise's internal value chain is studied. On this basis, in chapter 5, the theoretical method is verified by taking 737-48 section of A aviation manufacturing enterprise as an example. The last part of this paper is a further summary and evaluation of the application of internal value chain in cost management according to the previous chapters. The innovation of this paper lies in the combination of activity-based costing and enterprise value chain to establish a model to study cost management, and to verify the effectiveness of the theory and model in enterprise management. Although both quantitative and qualitative methods are used in this paper, more quantitative methods are used. The research in this paper enhances the effectiveness of activity-based costing (ABC) in the application of the internal value chain in the cost management, and has an important guiding significance for the quantitative study of the internal value chain.
【学位授予单位】：沈阳航空航天大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.72;F426.5
【引证文献】
中国期刊全文数据库 前1条
1 谭华;;基于价值链的高新技术企业成本控制方法研究[J];中国国际财经(中英文);2017年16期
，本文编号：2380959
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