BCS企业内部供应链成本控制研究

发布时间：2018-08-21 11:56

【摘要】：随着全球市场的日益扩大，汽车零部件产业对规模效益和全球化的要求，供应链作为一种集成的管理方法引起了越来越多的企业的重视。汽车市场竞争日趋激烈，降价声音不绝于耳，汽车生产厂商面对成本的压力，在提高自身效率的同时也向零部件供应商施加了压力。成本居高不下、利润下滑的现状，成为汽车零部件企业发展的障碍。二十一世纪的企业竞争可以说是供应链之间的竞争，如何有效的降低供应链成本，成为各企业十分关注的问题。供应链作为最后一块成本控制领地在企业管理中扮演着越来越重要的角色。本文旨在针对汽车零部件企业供应链的问题，对如何有效控制企业内部供应链成本进行探讨，为企业合理有效控制成本提出建议。文章首先对国内外供应链成本研究现状进行了分析，并对BCS公司在目前环境下供应链成本控制现状进行了研究，发现BCS公司存在内部组织结构职责范围不明确、成本责任考评机制不完善、内部信息化不足、内部供应链成本的控制范围狭窄、成本核算方法陈旧等一系列问题。接下来对这一系列的问题进行了分析，并找出了问题存在的原因。在此基础上提出了组织结构调整，成本控制流程改进方法，人员绩效量化指标改进，信息系统优化策略等内部供应链的成本控制方法。最后，提出系统性的成本解决方案，即基于价值链的目标作业成本法。基于价值链的目标作业成本法是以价值流为导向，结合目标成本法和作业成本法对企业成本进行控制的一种有效方法。该方法首先对企业战略层面的目标成本进行分解，然后分析公司内部作业成本及其动因，通过成本流与价值流进行对比分析关键的控制环节。在此基础上勾画出预算流程的框架，以此来指导企业的内部供应链成本控制的流程。最后，在流程改进与信息系统优化的前提下，运用供应链成本核算方法，分别对影响内部供应链成本较大的几个因素进行归类，来研究内部供应链成本的核算，从而通过运用该系统解决方案对BCS公司内部供应链成本进行有效控制。
[Abstract]:With the increasing expansion of the global market and the requirements of the automotive parts industry for economies of scale and globalization, supply chain as an integrated management method has attracted more and more attention of enterprises. The competition of automobile market is becoming more and more fierce, and the voice of price reduction is endless. Automobile manufacturers are facing the pressure of cost, which not only improves their own efficiency, but also exerts pressure on the suppliers of parts and components. The current situation of high costs and declining profits has become an obstacle to the development of auto parts enterprises. The competition of enterprises in the 21 century can be said to be the competition between supply chains. How to effectively reduce the cost of supply chain has become a very important issue for all enterprises. As the last cost control territory, supply chain plays a more and more important role in enterprise management. The purpose of this paper is to discuss how to effectively control the internal supply chain cost of automobile parts enterprises, and give some suggestions for the enterprises to control the cost reasonably and effectively. Firstly, this paper analyzes the current situation of supply chain cost research at home and abroad, and studies the current situation of supply chain cost control of BCS Company under the current environment. It is found that the scope of responsibility of internal organization structure of BCS Company is not clear. A series of problems such as imperfect evaluation mechanism of cost responsibility, insufficient internal informatization, narrow scope of cost control in internal supply chain, outmoded cost accounting methods and so on. Then this series of problems are analyzed and the reasons for the problems are found out. On this basis, the cost control methods of internal supply chain, such as organizational structure adjustment, cost control process improvement, personnel performance quantification index improvement, information system optimization strategy and so on, are put forward. Finally, a systematic cost solution is proposed, that is, the value chain-based goal-based activity-based costing. Value chain based object based activity-based costing is an effective method to control the cost of enterprises, which is guided by value flow and combined with objective cost and activity-based costing. The method firstly decomposes the target cost at the strategic level, then analyzes the internal activity cost and its motivation, and analyzes the key control links by comparing the cost flow with the value flow. On this basis, the framework of the budget process is outlined to guide the internal supply chain cost control process. Finally, on the premise of process improvement and information system optimization, this paper classifies several factors that affect the cost of internal supply chain by using the method of cost accounting of supply chain, to study the cost accounting of internal supply chain. Through the application of the system solution to the BCS internal supply chain cost effective control.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.471;F406.72

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