基于价值链的中铁X公司成本管理应用研究

发布时间：2018-01-09 10:12

本文关键词：基于价值链的中铁X公司成本管理应用研究　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：在建国以来，我国铁路施工单位长期被归入事业单位编制，政企不分的客观现状造成了其单位管理模式僵化、成本管理水平不高。从2013年3月开始，铁道部改革方案提请全国人大通过并开始实施，我国铁路领域改革进入快车道，铁路工程建设领域进入到全面竞争的时代。面对已经到来的激烈竞争，铁路施工单位必须适应新的运营体制和市场变化，，需要从自身管理方面做出较大的改革，尤其要注重公司的成本管理领域，寻找适合自身的成本管理方法，增强公司核心竞争力和可持续发展能力。目前传统的成本管理方法主要包括目标成本管理、责任成本管理、标准成本管理几种管理方法。传统成本管理理论是建立在管理与控制的基础之上，只关注企业内部成本控制，忽视外部环境的影响。另外，传统成本管理的核算方法落后，成本管理与公司战略结合的较差，具有一定局限性。基于价值链的成本管理具体是运用价值链思想，以合理降低价值链条上各个环节的成本并最终实现综合成本降低为目的，以建立价值链联盟的方式实现公司的可持续发展。价值链成本管理方法改变了公司原有的成本管理短视行为，帮助公司建立长期成本管理发展模式，进而增强公司核心竞争力。本文在综合了国内外学者对成本管理理论、价值链成本管理理论的研究基础之上，选取了一家典型的铁路施工单位----中铁X公司，针对中铁X公司现状详细设计了一套价值链管理体系流程模式，包括确定公司战略目标、价值链分析、作业库建立、价值链成本控制、价值链成本管理业绩评价等内容。在此基础之上，针对中铁X公司出现的问题提出实施价值链成本管理模式的应用途径。依据提出问题，分析问题，解决问题这三大步骤完整的向读者展示了如何在中铁X公司实践应用价值链成本管理方法。目前基于价值链成本管理理论的研究在国内外成为热点，但具体针对某一个公司的甚至某一行业的具体应用还是凤毛麟角，希望本文能对中铁X公司成本管理方法的改善起到一定的借鉴意义，并希望对铁路施工行业的成本管理改革起到抛砖引玉的作用。
[Abstract]:Since the founding of our country, the railway construction unit is classified as long-term institutions, government objective situation caused by their unit rigid management mode, the cost management level is not high. From the beginning of March 2013, the Ministry of Railways proposed reforms adopted by the National People's Congress and began to carry out the reform of the railway sector in China has entered the fast lane, the railway engineering construction field into an era of competition. In the face of fierce competition has been coming, the railway construction unit must adapt to the new operating system and market change, need to make greater reform from their own management, especially should pay attention to the company's cost management, cost management method for itself, enhance the company's core competitiveness and sustainable development ability.
At present, the traditional cost management method mainly includes the target cost management, responsibility cost management, several management methods of cost management. The traditional cost management theory is established on the basis of management and control, focus on enterprise cost control, ignore the external environment. In addition, the traditional cost accounting method of backward management, cost management and the company combines the strategy of the poor, has certain limitations. Cost management based on value chain specific is the use of the concept of value chain, to reduce the cost of each link of value chain and realize the comprehensive reduction for the purpose to establish sustainable development value chain alliance to achieve the company. Method of value chain cost management changes the company's existing cost management and short-sighted behavior, help the company to establish long-term cost management mode of development, and enhance the core competitiveness of the company.
Based on the comprehensive domestic and foreign scholars on the theory of cost management, based on the research of the theory of value chain cost management, and selects a typical railway construction unit - X railway company, according to the present situation of X company in detail to design a set of value chain management system process model, including determining the strategic objectives of the company, the value chain analysis. Warehouse establishment, value chain cost control, value chain cost management performance evaluation. On this basis, according to the China Railway Company X problems in application way of implementing cost management based on value chain analysis. According to this problem, solve the problem of the three steps to complete to show readers how to iron in X company practical application of value chain cost management method. Based on the current research on the theory of value chain cost management has become a hot spot at home and abroad, but specific to a particular company or even a line The specific application of the industry is still rare. I hope this article can play a certain reference for the improvement of the cost management method of China Railway X company, and hope to play a role in the cost management reform of the railway construction industry.

【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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