基于价值链优化的G公司成本控制研究

发布时间：2018-10-24 18:58

【摘要】：目前全球经济正逐步从金融危机里触底回升,但是不确定性依然存在,白酒行业属于充分竞争行业,G公司所在的安徽省又是我国白酒主要产地之一,行业竞争较为激烈。但是白酒企业经历了十年的黄金期,行业内对于成本控制没有给予足够的重视,故而本文的目的就是要引导公司积极正确地进行成本控制,获取竞争优势。白酒行业价值链从理论上来看是非常复杂的,本文率先对G公司价值链进行了分析,以此来进行成本控制。价值链成本控制有利于企业成本效益的不断提高,促进企业从全业务流程角度思考成本,可以促使企业对潜在成本进行有效控制,引导企业考虑竞争对手的情况。从G公司的成本控制系统出发,结合成本控制的相关理论研究和白酒行业的生产工艺流程特点,分析构成G公司成本与费用的因素及产生原因,然后以此为线索,发掘系统中可能存在的问题,在充分认识现代的成本控制理论的基础上思考可能的改进方向。经过相关研究,本文认为价值链是很适合也是最有效的改进框架,所以本文将在最后从价值链的角度考虑成本控制的改进措施。文章第一部分主要阐述了研究背景与意义、国内外研究现状、研究思路与方法和研究的创新与不足等内容；第二部分介绍了价值链和成本控制的概念以及二者之间的联系；第三部分主要描述G公司成本控制的现状,并从价值链的角度指出其存在的问题；第四、第五部分首先对G公司的价值链及价值链成本动因进行了分析,然后从价值链优化的角度对G公司的成本控制提出一些改进建议；第六部分总结了文章的研究成果,并对以后的研究提出一些设想。本文运用文献研究、案例分析和实地观察调查等方法,首先对成本控制的概念和价值链的概念进行深入的分析,然后仔细观察成本发生的瞬间,调查分析耗费的过程,全面识别G公司成本结构与成本动因,最后以获得的资料为基础,针对目前G公司成本控制的现状,从G企业成本中的重要模块思考,以价值链理论为依据,发掘其中的问题,提出一些合理化的改进措施。经过研究,本文认为价值链是很适合也是最有效的改进框架,价值链的差异性总是某一企业核心竞争力的重要来源。本文试图以新兴的价值链优化方式对企业的成本控制进行一些改进,文中对G公司的价值链环节进行了适当的分析,也找出了相应的成本驱动因素,以期获得竞争优势。同时为了保持竞争优势,企业需要根据环境变化和自身情况不断优化价值链、必要时对其进行重构。
[Abstract]:At present, the global economy is gradually rising from the financial crisis, but uncertainty still exists. Liquor industry belongs to the full competition industry, and Anhui Province, where G company is located, is one of the main producing areas of liquor in China, and the competition in the industry is more intense. But the white wine enterprise has experienced the golden period of ten years, the industry has not paid enough attention to the cost control, so the purpose of this paper is to guide the company to carry on the cost control actively and correctly to obtain the competitive advantage. The value chain of liquor industry is very complicated in theory. This paper firstly analyzes the value chain of G company to control the cost. The cost control of value chain is beneficial to the continuous improvement of the cost and benefit of the enterprise. It can promote the enterprise to think about the cost from the perspective of the whole business process, can urge the enterprise to control the potential cost effectively, and guide the enterprise to consider the situation of the competitor. Starting from the cost control system of G Company, combining the relevant theory of cost control and the characteristics of the production process of liquor industry, this paper analyzes the factors and causes of the cost and expense of G Company, and then takes this as a clue. The possible problems in the system are explored and the possible direction of improvement is considered on the basis of fully understanding the modern cost control theory. Through the relevant research, this paper thinks that the value chain is the most suitable and the most effective framework for improvement, so this paper will consider the cost control improvement measures from the point of view of the value chain. The first part of the article mainly elaborates the research background and significance, the domestic and foreign research present situation, the research thought and the method and the research innovation and the insufficiency and so on, the second part introduces the value chain and the cost control concept and the connection between the two. The third part mainly describes the current situation of G company's cost control, and points out its existing problems from the angle of value chain. Fourth, the fifth part analyzes G company's value chain and value chain cost driver. Then from the point of view of value chain optimization, some suggestions are put forward to improve the cost control of G Company. The sixth part summarizes the research results of this paper, and puts forward some ideas for the future research. In this paper, the concept of cost control and the concept of value chain are deeply analyzed by the methods of literature research, case analysis and field observation, and then the instant of cost occurrence is carefully observed, and the process of cost is investigated and analyzed. To identify the cost structure and cost driver of G company comprehensively, finally, based on the obtained data, considering the current situation of cost control in G company, considering the important modules in the cost of G company, and taking the value chain theory as the basis, to explore the problems in the cost control. Put forward some reasonable improvement measures. Through the research, this paper thinks that the value chain is the most suitable and the most effective improvement frame, the difference of the value chain is always the important source of a certain enterprise's core competitiveness. This paper attempts to improve the cost control of the enterprise by using the new value chain optimization method. In this paper, the appropriate analysis of the value chain link of G company is made, and the corresponding cost driving factors are found out in order to obtain the competitive advantage. At the same time, in order to maintain the competitive advantage, enterprises need to optimize the value chain according to the changes of environment and their own conditions, and restructure it if necessary.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F426.82

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