J公司供应链成本管理优化研究

发布时间：2018-06-22 03:20

本文选题：供应链 + 成本管理　；参考：《长沙理工大学》2014年硕士论文

【摘要】：在全球经济高速发展及市场经济快速变化的大环境下,现代企业正面临着范围越来越广、程度越来越激烈的竞争,这使得各行业都进入了微利时代,此时的成本控制事关企业生死存亡。但是,传统的成本控制方法有着明显的缺陷：它仅仅局限于在企业内进行有效地成本控制,并没有结合与上游供应商、下游经销商的信息共享度及合作情况来进行高效的成本管理。供应链成本管理作为供应链管理的重要部分,不仅是现代的管理技术和思想,也是一种系统性的、敏捷化的先进成本管理理念。供应链成本管理将传统只着眼于企业内部的成本管理思想和方法拓展到整个供应链中,是传统成本管理对竞争环境变化所做的一种适应性变革。在企业需寻找一种更有效的成本控制方法以适应竞争需要的关键时期,供应链成本管理是现代成本管理发展的必然趋势,它将成为我国诸多企业获得竞争优势的新的突破口。本文在前人研究成果的基础上,首先回顾了传统成本管理、供应链及供应链成本管理的相关理论。之后开始对J公司所在线缆行业的现状、特点进行介绍,描述了J公司现阶段在供应链成本管理方面的现状及存在问题,并多角度分析了产生问题的原因。本文主要采用理论与企业实际相结合的方法,从供应链成本控制的视角来研究J公司的成本管理。在对现阶段J公司供应链成本管理分析的基础上,结合供应链成本优化的主要思想,为J公司上下游供应链间及企业内部成本管理等方面提供了不同的参考建议。最后本文提出可建立以供应链管理为依托的企业绩效评价体系,通过对企业财务指标、内部生产流程等方面的评价,来真实反映J公司的供应链实际运营情况。通过实施一系列供应链成本管理的优化途径,可为J公司达到信息共享、合作共赢、流程优化等效果提供强有力的支持,最终提升J公司的核心竞争力并促使其向更高层次健康发展。
[Abstract]:With the rapid development of the global economy and the rapid change of the market economy, modern enterprises are facing more and more extensive and fierce competition, which makes all industries enter the era of small profits. The cost control at this time is related to the survival of the enterprise. However, the traditional cost control method has obvious defects: it is limited to the effective cost control in the enterprise, and does not combine with the upstream suppliers. Share information and cooperate with downstream dealers to manage cost efficiently. As an important part of supply chain management, supply chain cost management is not only a modern management technology and idea, but also a systematic and agile advanced cost management concept. Supply chain cost management extends the traditional thought and method of cost management to the whole supply chain, which is a kind of adaptive change of traditional cost management to the change of competition environment. Supply chain cost management is an inevitable trend of the development of modern cost management in the critical period when enterprises need to find a more effective cost control method to meet the needs of competition. It will become a new breakthrough for many enterprises in our country to gain competitive advantage. Based on the previous research results, this paper first reviews the traditional cost management, supply chain and supply chain cost management related theories. Then it begins to introduce the current situation and characteristics of J Company's cable industry, describes the current situation and existing problems in supply chain cost management of J Company at this stage, and analyzes the causes of the problems from various angles. In this paper, the cost management of J Company is studied from the perspective of supply chain cost control by combining theory with enterprise practice. Based on the analysis of supply chain cost management in J Company at present, combined with the main idea of supply chain cost optimization, this paper provides different reference suggestions for cost management between supply chains and enterprises in J Company. Finally, this paper puts forward the establishment of enterprise performance evaluation system based on supply chain management, through the evaluation of enterprise financial indicators, internal production processes, to truly reflect the actual operation of J company supply chain. Through the implementation of a series of supply chain cost management optimization approaches, J company can achieve information sharing, win-win cooperation, process optimization and other effects to provide strong support. Finally, to enhance J's core competitiveness and promote its healthy development to a higher level.
【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】：F274;F275.3;F426.6

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