基于价值链分析的LG硅材料公司成本控制研究

发布时间：2018-02-19 22:51

本文关键词： 价值链成本控制作业成本价值系数 LG硅材料公司　出处：《华东交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：在国家产业政策扶持下，我国光伏产业在“十一五”期间取得了爆发式增长，成为可以同步参与国际竞争的行业。但在取得成绩的同时也暴露出了一系列问题，诸如产业结构发展不合理、对国外光伏原材料供给和产品需求的高度依赖、抗风险能力较差等。近年来，受欧洲债务危机、政府削减补贴、美国“双反”裁制等因素的影响，我国三分之一的光伏企业处于半停产状态，尚德等多家企业甚至已破产，行业竞争加剧。成本的竞争是企业之间竞争的核心，如何科学合理地实现成本控制的目标，成为了新的经济形势下光伏企业亟待解决的关键问题。本文在结合价值链理论和成本控制理论的基础上，基于价值链分析视角，寻求成本控制的方法和途径。做为一种较有效的成本控制分析工具，价值链分析方法从行业价值链分析、竞争者价值链分析和内部价值链分析出发，了解被分析对象的成本控制现状，找出低效、非增值作业，再通过合理的措施整合和优化作业，达到控制企业成本，提高企业竞争力的目的。该分析和研究思路不仅可以丰富现行成本控制体系，而且可以为企业实现成本控制，提高竞争力提供现实有效的措施。本文基于价值链分析视角，研究LG硅材料公司的成本控制问题，主要从LG硅材料公司的行业价值链、竞争者价值链和内部价值链三个方面对其成本控制现状进行了分析，发现其在行业竞争中地位偏低，与标杆企业相比有多方面存在差距，特别是在生产加工作业和人力资源管理方面差距较大，针对LG硅材料公司成本控制存在的问题，本文从企业内外部两个方向提出了优化策略：一是LG硅材料公司要打通上下游合作价值链，改进与完善供应链和销售链，谋求成本降低的有效外部环境；二是优化内部价值链，优化生产加工、人力资源管理、科研开发和售后服务等方面作业，减少不必要成本，，提高作业效率。
[Abstract]:With the support of national industrial policy, China's photovoltaic industry has achieved explosive growth during the "11th Five-Year Plan" period, and has become an industry that can participate in international competition simultaneously. However, while it has made achievements, it has also exposed a series of problems. Such as unreasonable development of industrial structure, high dependence on foreign photovoltaic raw materials supply and product demand, poor ability to resist risks and so on. In recent years, affected by the European debt crisis, government subsidies reduction, the United States "double opposition" system and other factors, 1/3 photovoltaic enterprises in our country are in the state of semi-shutdown, many enterprises, such as Suntech, have even gone bankrupt, and the competition in the industry has intensified. The competition of cost is the core of the competition among enterprises. How to realize the goal of cost control scientifically and reasonably, Has become the new economic situation photovoltaic enterprises to solve the key problem. Based on the theory of value chain and the theory of cost control, based on the perspective of value chain analysis, this paper seeks the methods and approaches of cost control, which is a more effective tool for cost control analysis. The method of value chain analysis starts from industry value chain analysis, competitor value chain analysis and internal value chain analysis, understands the current situation of cost control of the analyzed object, finds out inefficient, non-value-added activities, and then integrates and optimizes the operation through reasonable measures. The analysis and research ideas can not only enrich the current cost control system, but also provide practical and effective measures for enterprises to achieve cost control and improve their competitiveness. Based on the perspective of value chain analysis, this paper studies the cost control of LG Silicon Materials Company, mainly from the industry value chain of LG Silicon material Company, competitors value chain and internal value chain. It is found that its position is on the low side in the industry competition, and there are many gaps compared with benchmark enterprises, especially in the production and processing operations and human resource management, aiming at the cost control problems of LG Silicon Materials Company. This paper puts forward the optimization strategy from the internal and external aspects of the enterprise: first, LG Silicon Materials Company should open up the upstream and downstream cooperative value chain, improve and perfect the supply chain and sales chain, and seek an effective external environment for cost reduction; second, optimize the internal value chain. Optimize production and processing, human resource management, scientific research and development, and after-sales service to reduce unnecessary costs and improve operational efficiency.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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