基于价值链理论的RS公司成本控制研究

发布时间：2018-08-23 11:17

【摘要】：成本控制作为企业管理者讨论的永恒主题,贯穿于企业管理的整个过程,是企业发展的核心要素。随着市场经济的持续发展,传统成本控制观念已经无法适应企业的管理,如何在传统的成本控制方法的基础上,寻求适合现代企业管理的成本控制方法,已经成为了企业管理研究探讨的重中之重。本文提出的基于价值链理论的成本控制将是一种在传统成本控制方法上的创新。本文以RS公司的成本控制为研究对象,对RS公司的成本控制现状进行分析并提出相关解决措施。本文的具体思路为：分析公司成本控制现状—发现公司在传统成本控制方法下运作所存在的问题—公司管理对象层次的价值链的成本动因的分析—提出解决公司成本控制问题的措施。本文根据RS公司的成本控制现状和公司发展的实际情况,经过研究和探索提出了适合本公司发展的科学实用的成本控制措施。此次的研究能使价值链理论在成本控制的运用中有所突破,在实践中有所创新。能使RS公司在不断变化的市场和组织环境中改变传统的成本控制方法。将RS公司置身于整个价值链中考虑,找出竞争对手价值链、供应商价值链、顾客价值链、企业内部价值链中的增值点,避免不必要的资源浪费或造成效益低下的局面,在生产经营中做到合理利用和分配资源,以获得最大效益的产出；在公司产品的整个价值链的成本控制中,采取科学的方法,对原材料的种植、采购、产品的研发、生产、销售的整体过程进行系统地控制及对每个节点产生的价值做出科学、合理地判断；发现成本控制中存在的问题,并对问题提出相关的措施,真正能够做到事前有计划、事中能控制、事后进行相应的分析,从而使公司达到成本控制的目标。
[Abstract]:Cost control, as an eternal topic discussed by enterprise managers, runs through the whole process of enterprise management and is the core element of enterprise development. With the sustainable development of the market economy, the traditional concept of cost control has been unable to adapt to the management of enterprises. It has become the most important part of the enterprise management research. The cost control based on the value chain theory proposed in this paper will be an innovation in the traditional cost control method. This paper takes the cost control of RS Company as the research object, analyzes the current situation of the cost control of RS Company and puts forward the relevant solutions. The specific thinking of this paper is: to analyze the current situation of corporate cost control-to find out the problems existing in the operation of the company under the traditional cost control method-to analyze the cost drivers of the value chain at the level of corporate management object, and to put forward a solution to the problem of the company Cost control measures. According to the current situation of cost control in RS Company and the actual situation of the company's development, this paper puts forward scientific and practical cost control measures suitable for the development of RS Company through research and exploration. This research can make a breakthrough in the application of value chain theory in cost control and innovation in practice. RS can change the traditional cost control method in the changing market and organizational environment. The RS company is considered in the whole value chain to find out the value-added points in the competitor value chain, supplier value chain, customer value chain and internal value chain, so as to avoid unnecessary waste of resources or low efficiency. In order to achieve the maximum benefit in the cost control of the whole value chain of the company's products, scientific methods should be adopted to plant, purchase, develop and produce the raw materials, so as to achieve the rational use and distribution of resources in the production and operation. The whole process of sales is systematically controlled and the value generated by each node is scientifically and reasonably judged; the problems in cost control are found, and the relevant measures are put forward, so that a plan can be made in advance. It can be controlled and analyzed after the event, so that the company can achieve the goal of cost control.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.13;F302.6

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