MK公司价值链成本控制研究
发布时间：2018-07-15 22:58
【摘要】：企业存在和发展的动力来自利润，在收入不变的情况下，成本控制的越好，利润就取得的越多。因此，成本控制不仅仅是企业CFO需要关注的问题，也是企业管理层和决策者历来重点关注的问题之一。目前，受地产产业链影响，家具企业的发展受到明显来自市场的压力。为了保持企业的竞争优势，管理者不仅仅需要着眼于企业内部成本控制而且要放眼于整个产业链、整合产业链，和上下游企业进行战略联合。价值链成本控制是基于传统成本控制的发展和延伸，是基于企业以往固有的管理资源、财务资源、信息资源上进行的。换句话说，如果想要实施价值链成本控制，企业本身必须具备一定的资源基础和运营管理水平。MK企业从成立以来一直是行业内的优秀企业，本文以MK集团价值链成本为背景从MK供应商价值链、集团内部价值链和下游客户价值进行具体分析并总结其优势和可以提高的空间，并发现劣势和可以改进的方面。 在风险和压力，挑战与机会并存的大市场环境下，MK集团经过不断的战略调整和组织重建，为企业提升价值，实施价值链下成本控制采取了一系列措施，并取得预期的成本控制效果。这不仅仅对家具企业是全面的启示，也能给其他制造、销售企业带来一定的借鉴意义。
[Abstract]:The power of enterprise existence and development comes from profit. The better the cost control is, the more profit will be obtained. Therefore, cost control is not only a matter of concern for CFO, but also one of the most important issues for management and decision makers. At present, affected by the real estate industry chain, the development of furniture enterprises by the obvious pressure from the market. In order to maintain the competitive advantage of enterprises, managers should not only focus on internal cost control, but also focus on the entire industrial chain, integrate the industrial chain, and carry out strategic integration with upstream and downstream enterprises. Value chain cost control is based on the development and extension of traditional cost control. It is based on the management resources, financial resources and information resources. In other words, if you want to implement cost control in the value chain, the enterprise itself must have a certain resource base and operational management level. MK enterprise has been an excellent enterprise in the industry since its inception. Based on the MK Group value chain cost, this paper analyzes the MK supplier value chain, the internal value chain and the downstream customer value, summarizes its advantages and room for improvement, and finds out the disadvantages and aspects that can be improved. In the big market environment of risk and pressure, challenge and opportunity, MK Group has adopted a series of measures to enhance the value of enterprises and implement cost control under the value chain after continuous strategic adjustment and organizational reconstruction. And achieve the expected cost control effect. This is not only a comprehensive revelation to furniture enterprises, but also to other manufacturing and sales enterprises.
【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】：F426.88;F406.72
本文编号：2125650
[Abstract]:The power of enterprise existence and development comes from profit. The better the cost control is, the more profit will be obtained. Therefore, cost control is not only a matter of concern for CFO, but also one of the most important issues for management and decision makers. At present, affected by the real estate industry chain, the development of furniture enterprises by the obvious pressure from the market. In order to maintain the competitive advantage of enterprises, managers should not only focus on internal cost control, but also focus on the entire industrial chain, integrate the industrial chain, and carry out strategic integration with upstream and downstream enterprises. Value chain cost control is based on the development and extension of traditional cost control. It is based on the management resources, financial resources and information resources. In other words, if you want to implement cost control in the value chain, the enterprise itself must have a certain resource base and operational management level. MK enterprise has been an excellent enterprise in the industry since its inception. Based on the MK Group value chain cost, this paper analyzes the MK supplier value chain, the internal value chain and the downstream customer value, summarizes its advantages and room for improvement, and finds out the disadvantages and aspects that can be improved. In the big market environment of risk and pressure, challenge and opportunity, MK Group has adopted a series of measures to enhance the value of enterprises and implement cost control under the value chain after continuous strategic adjustment and organizational reconstruction. And achieve the expected cost control effect. This is not only a comprehensive revelation to furniture enterprises, but also to other manufacturing and sales enterprises.
【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】：F426.88;F406.72
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