科蒂公司供应链成本控制研究

发布时间：2018-03-27 23:26

本文选题：供应链　切入点：成本控制　出处：《兰州大学》2014年硕士论文

【摘要】：当经济繁荣时,大部分企业都沉浸在分享经济增长的盛宴中,销售快速增长,利润符合预期；但当经济萧条时,则会出现大规模的裁员、关闭或出售工厂,开始聚焦成本控制,似乎只有经济不景气时成本控制才重要,实则不然,当企业的成本优于行业平均成本,在经济景气时,意味着企业可以获取高于行业的利润,并可以支持进一步投资以获得更大的竞争优势；在经济不景气时,意味着企业可以不亏损或比其它企业少亏损,从而可以支撑更长的时间,因此,企业的成本控制需要成为企业的一种文化,贯穿于企业发展的每一个阶段。随着信息技术快速发展和企业网络化的形成,企业间的竞争已不仅仅是生产优化或价格竞争,而是演变成供应链与供应链之间,供应链成本控制成为提高企业竞争力的必不可少的一种有效策略。企业传统的成本控制方法主要集中于微观的生产阶段降低生产成本,改善产品品质,经过几年的改进,其可进一步降低成本的空间十分有限,另外,实行成本控制,需要遵循”成本—效益”原则,只有进行成本控制所带来的收益大于为进行成本控制所付出的成本,才能为企业增加价值。为此,本文综合微观与宏观,国内与国外的先进模式,采取不同阶段不同成本控制方法,突破传统思维框架,从供应链的角度进行成本控制系统的研究。其主要成本控制思想为：从微观成本控制到宏观成本控制,从成本制造阶段控制转向研发阶段的成本控制,从成本节省向成本避免的转换等。本文首先阐述了供应链视角的成本控制基础理论和方法,为成本控制的方法、模式及理念提供了理论基础；然后结合科蒂公司实施成本控制的具体情况,探讨了企业如何综合运用各种成本控制方式对供应链前端、中端、末端及成本绩效考核进行成本控制的方案,以实现企业成本控制的最优化和企业价值增值,最后,从企业成本控制管理模式角度探讨了如何通过战略成本管理及预算管理模式进行有效的成本控制,并对未来成本控制方法的发展进行了展望。本论文从笔者所在企业的实际成本控制情况出发,理论联系实际,并借鉴跨国公司先进经验进行研究,期望为企业更好的实施成本控制提供具有操作性的参考。
[Abstract]:When the economy is booming, most companies are immersed in a feast of economic growth, with sales rising fast and profits meeting expectations; but when the economy is in recession, there will be massive layoffs, closures or sales of factories, and a focus on cost control. It seems that cost control is only important when the economy is in recession, but not when the cost is higher than the industry average, and when the economy is booming, it means that the enterprise can make more profits than the industry. And can support further investment to gain a greater competitive advantage; in times of economic downturn, it means that companies can sustain longer periods of time by not losing money or by losing less than others. The cost control of the enterprise needs to become a culture of the enterprise, which runs through every stage of the enterprise development. With the rapid development of information technology and the formation of enterprise network, the competition among enterprises is not only production optimization or price competition, but also between supply chain and supply chain. Supply chain cost control has become an indispensable and effective strategy to improve the competitiveness of enterprises. The traditional cost control methods of enterprises mainly focus on reducing production costs and improving product quality in the micro production stage. After several years of improvement, the traditional cost control methods of enterprises focus on reducing production costs and improving product quality. The space for further cost reduction is very limited. In addition, the implementation of cost control needs to follow the "cost-benefit" principle. Only the benefits of cost control are greater than the costs paid for cost control. Therefore, this paper synthesizes the micro and macro, domestic and foreign advanced models, adopts different cost control methods at different stages, breaks through the traditional thinking frame. The main idea of cost control is: from micro cost control to macro cost control, from cost manufacturing stage to research and development stage cost control. The conversion from cost saving to cost avoidance, etc. This paper first expounds the basic theories and methods of cost control from the perspective of supply chain, which provides the theoretical basis for the methods, models and concepts of cost control, and then combines the specific situation of implementing cost control in Koty Company. This paper discusses how to use various cost control methods to control the cost of the front end, middle end, end and cost performance evaluation of the supply chain, so as to realize the optimization of the cost control and the value increment of the enterprise. This paper discusses how to carry out effective cost control through strategic cost management and budget management from the point of view of enterprise cost control management mode, and looks forward to the development of cost control methods in the future. This paper starts from the actual cost control situation of the enterprise in which the author works, combines theory with practice, and studies with the advanced experience of multinational corporation, hoping to provide an operational reference for the enterprise to implement cost control better.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.72;F274;F275.3

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