A乳制品公司供应链成本控制研究
发布时间：2018-10-13 19:26
【摘要】：在21世纪，面对全球经济一体化的趋势，企业之间的竞争更加的激烈。从社会发展及技术发展的状况来看，传统的从企业内部出发来降低成本的空间逐渐缩小，企业必须在以往企业内部成本管理方法基础上，站在供应链的角度来进行成本控制工作。基于供应链的成本控制是一种新的管理方法和管理思想，这也是传统成本管理方法对社会竞争环境而做出的一种调整。 本文中笔者以供应链的视角，对A乳制品公司进行研究。实地考察目标企业的供应链结构和成本状况，提出目标企业存在的现实问题，依据现实情况来构建其供应链成本控制模型并对其进行优化。目的在于通过本文的实例研究，，提供一个鲜活的案例，为日后进行类似的成本控制工作提供参考。论文主要包含以下内容： 1、从供应链的角度出发，以A乳制品公司为核心企业，分析其整体的成本构成特征，找出A公司供应链成本控制过程中出现的问题，并进行缘由分析。A公司成本控制过程中的主要问题在于采购成本、交易成本、缺货、库存成本以及销售成本较高，不利于竞争。导致这些问题产生的原因是目前的成本管理只注重生产而并不关注总体，员工普遍缺乏成本控制意识，供应链伙伴间信任不足，而且缺乏统一合理的绩效考核和激励制度。 2、结合目标成本控制方法和作业成本核算法，建立A乳制品公司的供应链成本控制模型，并运用函数公式根据模型中的自变量与因变量的关系对其进行优化。优化的目的在于从供应方面、生产方面和销售方面分别考虑，让模型更加切合实际。 3、以A乳制品公司某一实际产品为例，进行供应链成本控制。根据实际情况，采取一定措施进行供应链上游成本、企业内部成本和供应链下游成本的控制行动，并运用数学模型对某产品的供应链成本控制成果进行量化分析。该数学模型的构建以基本模型为基础。并选取在产品形成项目中各项目的成本数值，代入模型公式得出效益贡献率。效益评价的结果显示：供应链上每个环节的成本降低对整体效益的提升都有明显的效果。
[Abstract]:In the 21st century, facing the trend of global economic integration, the competition between enterprises is more fierce. From the point of view of social development and technological development, the traditional space to reduce costs from the inside of the enterprise gradually shrinks, and the enterprise must base on the previous internal cost management methods. From the point of view of supply chain to carry out cost control. The cost control based on supply chain is a new management method and management thought, which is also a kind of adjustment to the social competition environment made by the traditional cost management method. In this paper, from the perspective of supply chain, A dairy company is studied. This paper investigates the supply chain structure and cost status of the target enterprise on the spot, puts forward the practical problems of the target enterprise, and constructs the supply chain cost control model according to the actual situation and optimizes it. The purpose of this paper is to provide a fresh case for similar cost control in the future. The main contents of this paper are as follows: 1. From the point of view of supply chain, taking A dairy company as the core enterprise, this paper analyzes the characteristics of its overall cost composition, and finds out the problems in the process of cost control in the supply chain of A company. The main problems in the process of cost control in company A are purchase cost, transaction cost, stock shortage, inventory cost and sales cost, which are not conducive to competition. These problems are caused by the fact that the current cost management only pays attention to the production but not the overall, the staff generally lacks the sense of cost control, the supply chain partners do not trust each other. Moreover, there is no uniform and reasonable performance appraisal and incentive system. 2. Combined with target cost control method and activity-based cost accounting method, the supply chain cost control model of A dairy company is established. The function formula is used to optimize it according to the relationship between independent variable and dependent variable in the model. The purpose of optimization is to make the model more practical from supply, production and sales aspects. 3. Taking a real product of A dairy company as an example, the cost control of supply chain is carried out. According to the actual situation, some measures are taken to control the upstream cost of supply chain, internal cost of enterprise and downstream cost of supply chain, and quantitative analysis of the production of supply chain cost control is carried out by using mathematical model. The mathematical model is based on the basic model. The cost value of each item in the product forming project is selected, and the benefit contribution rate is obtained by substituting the model formula. The result of benefit evaluation shows that the cost reduction of every link in the supply chain has obvious effect on the whole benefit.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F274;F406.7
本文编号：2269664
[Abstract]:In the 21st century, facing the trend of global economic integration, the competition between enterprises is more fierce. From the point of view of social development and technological development, the traditional space to reduce costs from the inside of the enterprise gradually shrinks, and the enterprise must base on the previous internal cost management methods. From the point of view of supply chain to carry out cost control. The cost control based on supply chain is a new management method and management thought, which is also a kind of adjustment to the social competition environment made by the traditional cost management method. In this paper, from the perspective of supply chain, A dairy company is studied. This paper investigates the supply chain structure and cost status of the target enterprise on the spot, puts forward the practical problems of the target enterprise, and constructs the supply chain cost control model according to the actual situation and optimizes it. The purpose of this paper is to provide a fresh case for similar cost control in the future. The main contents of this paper are as follows: 1. From the point of view of supply chain, taking A dairy company as the core enterprise, this paper analyzes the characteristics of its overall cost composition, and finds out the problems in the process of cost control in the supply chain of A company. The main problems in the process of cost control in company A are purchase cost, transaction cost, stock shortage, inventory cost and sales cost, which are not conducive to competition. These problems are caused by the fact that the current cost management only pays attention to the production but not the overall, the staff generally lacks the sense of cost control, the supply chain partners do not trust each other. Moreover, there is no uniform and reasonable performance appraisal and incentive system. 2. Combined with target cost control method and activity-based cost accounting method, the supply chain cost control model of A dairy company is established. The function formula is used to optimize it according to the relationship between independent variable and dependent variable in the model. The purpose of optimization is to make the model more practical from supply, production and sales aspects. 3. Taking a real product of A dairy company as an example, the cost control of supply chain is carried out. According to the actual situation, some measures are taken to control the upstream cost of supply chain, internal cost of enterprise and downstream cost of supply chain, and quantitative analysis of the production of supply chain cost control is carried out by using mathematical model. The mathematical model is based on the basic model. The cost value of each item in the product forming project is selected, and the benefit contribution rate is obtained by substituting the model formula. The result of benefit evaluation shows that the cost reduction of every link in the supply chain has obvious effect on the whole benefit.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F274;F406.7
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