基于价值链的TM电子公司战略成本管理探讨

发布时间：2018-05-01 16:34

本文选题：电子企业 + 价值链　；参考：《江西财经大学》2016年硕士论文

【摘要】：伴随经济全球化的发展与信息时代的到来,企业之间的竞争不再是单纯的利益竞争,而是逐渐向价值链竞争转变。成本管理是现代企业取得竞争优势的重要途径,虽然传统成本管理理论和方法曾在经济管理活动中发挥了巨大作用,但已不能完全适应快速发展的市场现状。所以,要想更好地适应市场环境,符合社会发展的潮流,必须将价值链管理与成本管理有效结合起来,价值链战略成本管理已成为成本管理理论发展的新趋势。事实上,基于价值链的战略成本管理以战略管理为导向,不仅继承了传统成本管理的优秀经验,而且属于一种跨企业的成本管理理论,既能帮助企业更好地分析内部价值链,又能完善企业外部价值链,从而丰富整个价值链的信息系统。将成本管理提升到战略高度,从价值链角度剖析内外部经营活动以及识别战略成本动因,有利于最大限度地增强企业的成本优势,保证企业战略目标的实现。所以,构建价值链成本管理的方法体系,不仅能丰富价值链与成本管理的理论体系,而且对企业的成本管理实践具有重大的应用价值。企业的竞争模式正在发生变化,企业之间的合作日益加强,用户需求也越来越个性化。企业之间的竞争不再是单纯的产品成本、价值与质量的竞争,而是向企业竞争优势的方向发展。具体来说,企业的竞争优势主要表现在内部资源与外部环境和价值链整合两方面。运用和实施基于价值链的战略成本管理方法,有利于增强企业的竞争优势,提升成本管理的能力。本文首先从价值链的理论概述出发,详细地剖析其三个重要的组成要素,即竞争对手价值链、行业价值链和内部价值链,并对每个价值管理进行具体地分析。其次具体阐述了战略成本管理的特征和战略定位,并把价值链与战略成本管理有机结合起来。通过对价值链的战略成本管理理论的研究,本人认为企业成本管理必须顺应社会的发展潮流,明确价值链战略成本管理的重要性,才能最大限度地降低企业成本,增强企业成本管理能力并提升企业竞争优势。本文通过对TM电子公司的具体案例分析,探讨了其基本情况及成本管理现状,TM电子公司存在成本控制范围狭窄,采购和物流环节成本偏高以及忽视隐性成本控制等问题。在对TM电子公司的战略成本动因进行分析的基础上,本文提出从公司内部价值链、行业价值链和竞争对手价值链三方面实施价值链战略成本管理。TM电子公司首先要在内部生产环节优化生产模式,实行精益生产与柔性生产;其次要改善研发与设计环节,采用产品集成开发,充分面向需求。在行业价值链上,要与上游供应商建立战略合作关系,构建营销信息平台来优化下游客户价值链。同时,通过与竞争对手的分析比较采取成本领先战略,优化竞争对手价值链。TM电子公司在实施价值链战略成本管理过程中也应注意一些问题。首先要树立战略成本管理观念,加强制度创新与文化建设,健全内部组织结构,为价值链战略成本管理奠定基础。此外,基于价值链的战略成本管理还应该重视产品创新与技术创新。最后,建立供应商与客户信息系统能使公司快速对客户需求的变化做出反应,调整成本管理决策,是实施价值链战略成本管理的必要保障。本文采取规范研究与案例研究相结合的研究方法,详细地阐述了价值链和战略成本管理理论,从竞争对手价值链、行业价值链、企业内部价值链入手,提出基于价值链的战略成本管理策略,构建了战略导向的成本管理评价体系。本文的创新点是将成本管理与价值链结合起来,在成本管理中引入价值链分析,这样不仅能为企业的单项价值活动提供丰富的信息,还能将不同的价值活动紧密联系起来,从而更好地为企业成本管理服务。并且,本文将TM电子公司作为案例,深刻地分析了基于价值链的战略成本管理实施策略,以便缓解公司的成本管理难题,最大限度地提高公司的成本优势。此外,国内外关于价值链量化分析的研究较少,如何进一步深刻地探讨各价值活动之间的关系,还需要进一步研究。
[Abstract]:With the development of economic globalization and the arrival of the information age, the competition between enterprises is no longer a simple interest competition, but is gradually changing to the competition of the value chain. Cost management is an important way for modern enterprises to obtain competitive advantages. Although the traditional cost management theory and methods have played a huge role in the economic management activities, they have already played a great role in the economic management activities. Therefore, in order to adapt to the market environment, in order to better adapt to the market environment and meet the trend of social development, the value chain management and cost management must be combined effectively. The value chain strategic cost management has become the new trend of the development of the cost management theory. In fact, the strategic cost management based on the value chain is fighting. Management oriented, not only inherits the excellent experience of traditional cost management, but also belongs to a cross enterprise cost management theory, which can help enterprises to better analyze the internal value chain and improve the external value chain of the enterprise, thus enriching the information system of the whole value chain, raising the cost management to the strategic height, from the value chain angle. The analysis of the internal and external business activities and the identification of the strategic cost drivers are beneficial to maximizing the cost advantages of the enterprises and ensuring the realization of the strategic objectives of the enterprises. Therefore, the construction of the method system of value chain cost management can not only enrich the theoretical system of the value chain and cost management, but also be of great importance to the cost management practice of the enterprise. The competition mode of enterprise is changing, the cooperation between enterprises is increasing and the demand of users is becoming more and more individualized. The competition between enterprises is no longer the simple product cost, the competition of value and quality, but the direction of the competitive advantage of the enterprise. Two aspects of the integration of resources and external environment and value chain. The use and implementation of the strategic cost management method based on the value chain is beneficial to enhance the competitive advantage of the enterprise and improve the ability of cost management. The value chain and the internal value chain are analyzed in detail. Secondly, the characteristics and strategic positioning of the strategic cost management are elaborated, and the value chain is organically combined with the strategic cost management. Through the study of the strategic cost management theory of the value chain, we think that the enterprise cost management must comply with the social development. The importance of the strategic cost management of the value chain can be identified to minimize the cost of the enterprise, enhance the enterprise cost management ability and enhance the competitive advantage of the enterprise. Through the analysis of the specific case of TM electronic company, this paper discusses its basic situation and cost management, and the narrow range of cost control of TM electronic company. On the basis of the analysis of the strategic cost drivers of TM electronics company, this paper puts forward the implementation of the value chain strategic cost management.TM electronic company, first of all, in the internal production link, on the basis of the analysis of the strategic cost drivers of the TM electronics company. We should optimize the production mode and implement lean production and flexible production; secondly, we should improve the link of R & D and design, adopt the integrated development of product and fully face the demand. In the industry value chain, we should establish the strategic cooperation relationship with the upstream supplier and build the marketing information platform to optimize the downstream customer value chain. At the same time, it is compared with the competitor's analysis. Compared with taking the cost leading strategy, optimizing the competitor's value chain.TM electronics company should also pay attention to some problems in the process of implementing the value chain strategic cost management. First, we should set up the concept of strategic cost management, strengthen the system innovation and cultural construction, improve the internal organization structure, and lay the foundation for the strategic cost management of the value chain. The strategic cost management of value chain should also pay attention to product innovation and technological innovation. Finally, the establishment of supplier and customer information system can make the company respond quickly to the change of customer needs and adjust the cost management decision. It is a necessary guarantee for the implementation of the strategic cost management of value chain. The method is to elaborate the value chain and the strategic cost management theory in detail. From the competitor's value chain, the industry value chain and the internal value chain of the enterprise, the strategic cost management strategy based on the value chain is put forward, and the strategy oriented cost management evaluation system is constructed. In this management, the value chain analysis is introduced, which not only provides rich information for the individual value activities of the enterprise, but also closely links the different value activities, thus better service for the enterprise cost management. In this paper, TM electronic company is taken as a case to deeply analyze the strategy cost management implementation strategy based on the value chain. In addition, there are few studies on the quantitative analysis of value chain at home and abroad, and further study on how to further explore the relationship between value activities.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.72;F426.6

【参考文献】