当前位置:主页 > 管理论文 > 生产管理论文 >

论TCL白电公司内部价值链管理优化

发布时间:2018-10-31 21:16
【摘要】:经过30多年的长足发展,我国家电行业逐渐趋于成熟,一定数量的优秀企业如雨后春笋般地滋润着生长。然而,在取得辉煌业绩的同时,家电行业也存在很多问题,特别是企业内部管理的非价值增值活动变得更为冗长与繁琐。可见,及时矫正企业不合时宜的管理举措,从各管理环节微观角度与整个管理活动宏观两方面入手,加强企业内部的协同效应,有效整合各项战略活动,从而促进企业价值创造的连续性,降低企业成本,增强企业竞争优势。 本文鉴于国内外学者理论研究成果的基础上,以TCL白电公司为例,通过考察该企业的管理现状来揭露其内部价值链的运作情况发现,其存在生产过程的非增值作业控制不到位、销售管理内部控制乏力、基于价值链的成本控制环节存在缺陷、薄弱的信息系统难以成为价值链管理的有效技术支撑等问题。鉴于此,本文通过探讨价值链优化的思路、方法和方向,得出相应的优化方案,即改进生产作业中的价值链作业,适当削减与消除生产过程中不必要的业务流程,加强生产订单执行过程中的成本控制,建立健全监督管理机制,加大对生产检验的执行力度;加强销售管理控制力度,细分岗位职责,完善奖惩制度,加强对销售定价的控制力度;严格把控成本,加强对显性与隐性成本的控制力度;完善信息管理系统,,建立价值链管理应用系统以期加强内部控制,升级公司信息管理系统,提高个子模块的耦合度,实现资源及时有效的共享。
[Abstract]:After more than 30 years of rapid development, the household appliance industry in China is gradually maturing, and a certain number of excellent enterprises are springing up to nourish the growth. However, at the same time, there are many problems in the household appliance industry, especially the non-value added activities in the internal management of enterprises become more lengthy and cumbersome. It can be seen that timely correction of the inappropriate management measures of the enterprise, from the micro perspective of each management link and the whole management activities macro two aspects, strengthen the synergy within the enterprise, effectively integrate the various strategic activities, In order to promote the continuity of enterprise value creation, reduce enterprise cost, enhance enterprise competitive advantage. In view of the theoretical research results of domestic and foreign scholars, taking TCL White Power Company as an example, this paper reveals the operation of its internal value chain by reviewing the management status of the company. It is found that the non-value-added operation control of the production process is not in place. The internal control of sales management is weak, the cost control based on the value chain is defective, and the weak information system is difficult to become the effective technical support of the value chain management. In view of this, through discussing the train of thought, method and direction of value chain optimization, this paper comes up with the corresponding optimization scheme, that is, to improve the value chain operation in production operation, to reduce and eliminate unnecessary business process in production process. Strengthen the cost control in the execution of production orders, establish and improve the supervision and management mechanism, and strengthen the execution of production inspection; Strengthen the control of sales management, subdivide the post responsibility, perfect the system of reward and punishment, strengthen the control of the sale pricing, strictly control the cost, strengthen the control of the explicit and implicit cost; Improve the information management system, establish the value chain management application system to strengthen the internal control, upgrade the company information management system, improve the coupling degree of sub-modules, and realize the timely and effective sharing of resources.
【学位授予单位】:湘潭大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F275;F426.6

【参考文献】

相关期刊论文 前10条

1 黄大春;刘秋生;金晓扬;;构建基于价值链的成本管理理论框架[J];财会月刊;2006年23期

2 周子剑;;价值链管理的内涵概念辨析[J];财会月刊;2009年27期

3 于富生;邸丛枝;;基于价值链理念的企业成本控制系统的设想[J];财务与会计;2005年06期

4 刘义鹃;张欢;;基于时间驱动的价值链成本控制案例研究[J];阜阳师范学院学报(社会科学版);2011年02期

5 胡大立,吴照云;关于优化价值链的几点分析[J];中国工业经济;2001年12期

6 王伟;基于企业基因重组理论的价值网络构建研究[J];中国工业经济;2005年02期

7 周煊;企业价值网络竞争优势研究[J];中国工业经济;2005年05期

8 周宇;基于价值链框架的分析企业竞争优势方法[J];广西经济管理干部学院学报;2002年02期

9 刘学文;;基于企业内部价值链的战略成本管理研究——以青岛埃维公司为例[J];价格理论与实践;2011年02期

10 王颖;浅析价值链管理[J];经济与管理;2003年06期



本文编号:2303578

资料下载
论文发表

本文链接:https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/2303578.html


Copyright(c)文论论文网All Rights Reserved | 网站地图 |

版权申明:资料由用户7aa02***提供,本站仅收录摘要或目录,作者需要删除请E-mail邮箱bigeng88@qq.com