基于价值链理论的Y公司成本控制方案设计

发布时间：2018-05-11 12:33

本文选题：制造业 + 通信制造业　；参考：《苏州大学》2015年硕士论文

【摘要】：随着现代经济的迅速发展以及经济全球化的进程加快,我国制造业企业的竞争环境产生了新的特性。制造业各行业间竞争产品功能日渐趋同,制造业企业的竞争越来越激烈,随之而来的后果是其利润也逐年降低。因此,制造业企业的利润来源更加依赖于对企业的成本控制。而传统的成本控制方法也已遭遇瓶颈,传统成本控制方法所释放的利润空间也十分微小。因此,本文基于价值链的角度,来探讨制造业企业的成本控制。价值链不同于传统成本控制视角,价值链是开放式的链条,价值链视角下成本的范围被扩展延伸,它不仅仅局限于生产制造环节,而是包含了从研发、材料采购、生产制造、销售、直至运送到客户手中的全过程。价值链成本包含所有价值链各环节中的资源耗费。本文将基于价值链角度,从内部价值链、行业价值链及竞争对手价值链三方面分析具体制造业企业的成本,再从细分的内部价值链、上游供应商价值链、下游客户价值链着手,对具体制造业企业成本进行设计,以期突破原有的传统成本控制方法,寻求企业成本的根本性降低,为企业增强市场竞争力。
[Abstract]:With the rapid development of modern economy and the accelerated process of economic globalization, the competitive environment of Chinese manufacturing enterprises has produced new characteristics. The functions of competitive products in manufacturing industries are converging day by day, and the competition of manufacturing enterprises is becoming more and more fierce, and the result is that their profits are also decreasing year by year. Therefore, the profit source of manufacturing enterprises is more dependent on cost control. The traditional cost control method has also encountered a bottleneck, and the profit margin released by the traditional cost control method is very small. Therefore, this paper discusses the cost control of manufacturing enterprises based on the value chain. The value chain is different from the traditional view of cost control. The value chain is an open chain. The scope of cost is extended from the perspective of value chain. It is not only limited to manufacturing, but also includes R & D, material procurement, production and manufacturing. Sales, until the delivery to the customer's hands of the entire process. Value chain cost includes all the resource consumption in each link of the value chain. Based on the view of value chain, this paper analyzes the cost of specific manufacturing enterprises from three aspects: internal value chain, industry value chain and competitor value chain, and then starts from the subdivided internal value chain, upstream supplier value chain and downstream customer value chain. The cost of manufacturing enterprises is designed in order to break through the traditional cost control methods, to seek for the fundamental reduction of enterprise costs, and to enhance the market competitiveness for enterprises.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F425;F406.7

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