基于价值链分析的中兴通讯战略成本控制研究

发布时间：2018-01-21 13:11

本文关键词： 价值链战略成本控制成本动因　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着信息化的发展,各个企业开始顺应时代的潮流,使用新的管理模式,由此来应对市场上出现的各种竞争,现代企业为了控制成本,已经出现了价值链与成本控制模式对现代企业的成本控制方法造成了很大的冲击,它使得现代企业必须要以不同的视角来保证企业的成本,重新规划出新的成本控制方法,以成本的价值来作为计划的出发点,使其本质更为明确。所以,该文章以企业的成本战略为出发点,着重讲述成本控制这一主要问题,并以通信制造业中著名的中兴通讯集团公司为案例进行客观的研究,为使该课题能够解决企业成本的实际问题,提供出价值链等成本控制的各个操作步骤及实际的方法。根据历史研究资料显示,价值链与成本控制大多是从点对点的分析入手,以各自的专业为基础。本文以原来的研究为基础,融入创新,联合价值链理论与战略成本控制,以价值链为研究的出发点,不仅只是将价值链作为一种分析工具,企业的外部价值链和内部价值链控制都属于价值链战略成本控制,并创建出较为有实际意义的流程图,有针对性地对企业战略成本控制问题进行深入系统的研究。本篇文章一共分为五个章节,第一章节的绪论主要描述了对研究的一些总结,说明了研究的内容方法以及它的作用与意义。第二章节主要阐明了价值链与战略成本控制模式的内容,第三部分介绍了中兴通讯的集团概况、成本控制现状及原因分析。第四部分构建出价值链战略成本控制流程图。对价值链战略成本的控制方法、实施步骤做了详尽的描述,深刻的描绘了各价值链的控制与操作体系,对企业内外部的价值链描述进行了详细的说明。运用了价值链战略成本控制流程图并提出相应解决措施。第五部分提出本篇的展望和不足之处。
[Abstract]:With the development of information, each enterprise began to conform to the trend of the times, using a new management model, so as to cope with all kinds of competition in the market, modern enterprises in order to control costs. The value chain and cost control mode have caused a great impact on the cost control methods of modern enterprises. It makes modern enterprises have to ensure the cost of enterprises from different perspectives. Reprogramming the new cost control method, taking the cost value as the starting point of the plan, making its essence more clear. Therefore, this article takes the cost strategy of the enterprise as the starting point. This paper focuses on the cost control, and takes the famous ZTE Group Company in the communication manufacturing industry as a case study, in order to solve the practical problem of enterprise cost. Provide the value chain and other cost control steps and practical methods. According to historical research data, the value chain and cost control are mostly from point to point analysis. This paper is based on the original research, integrates innovation, combines the theory of value chain and strategic cost control, and takes the value chain as the starting point. Not only take the value chain as an analytical tool, but also the external value chain and the internal value chain control belong to the strategic cost control of the value chain, and create a more practical flow chart. This article is divided into five chapters. The introduction of the first chapter mainly describes some summary of the research. The second chapter mainly expounds the content of the value chain and strategic cost control model, the third part introduces the general situation of ZTE Group. Cost control status and reason analysis. 4th part of the value chain strategic cost control flow chart, the value chain strategic cost control methods, implementation steps to do a detailed description. The control and operation system of each value chain is described deeply. A detailed description of the internal and external value chain is given. The flow chart of value chain strategic cost control is used and the corresponding solutions are proposed. Part 5th proposes the prospect and shortcomings of this paper.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F626.115

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