基于价值链视角中天科技成本控制体系研究

发布时间：2018-02-14 18:47

本文关键词： 价值链成本控制成本　出处：《兰州大学》2013年硕士论文　论文类型：学位论文

【摘要】：中天科技股份有限公司(以下简称中天科技)成立于1990年,是在上海证券交易所挂牌的A股上市公司。公司在上世纪90年代初开始进军光纤通讯行业,现已发展成为电信、电力两轮并驱,拥有26家子公司、近6000名员工、年销售收入超过100亿元的高新技术企业集团。中天科技是中国民营企业500强,国家级高新技术企业。公司主营的光纤通信和电力传输产品已形成近百个系列、上千个品种,囊括了我国光电线缆的最新产品和技术,填补了国内多项空白,产品广泛应用于各大电信、电力运营商和广电、交通、能源、国防等领域,为推动国家信息化建设、智能电网建设、海洋开发和国防建设做出了的贡献。中天科技的成本管理体系的发展是与公司的发展相配合的,促进了公司成本控制功能的发挥。中天科技在与同行业对比起来,在成本控制上有着一定的优势。比如该公司没有较多的长期贷款,短期贷款多,且偿还能力较好。没有过多的负债。但是一直使用传统的成本核算方法以及成本控制体系,也为中天科技的进一步发展埋下了隐患：原有行业内的光纤电缆制造企业依照从前的发展,也在对自身的管理模式进行改革,增强核心竞争力。国家对光纤电缆行业的支持以及技术的纯属,很多企业也想跨入行业的大门,展开市场的争夺。国外企业也在开拓国内市场,实现生产本土化。上游原材料的上涨以及光纤预制棒的进口依赖,下游购买者的议价能力的提高都对中天科技的竞争造成了障碍,中天科技只对内部成本进行核算、反馈和控制。而忽略了上下游的企业对其成本的影响,公司进行成本控制而提高利润的优势正在逐步缩小,内部管理距离精细化还有很大的差距。因此,伴随着上下游的对中天科技的影响,企业有必要引入价值链理论对其成本控制体系进行完善,保证公司战略目标的形成。本文首先介绍了价值链理论的内涵及发展,介绍了价值链理论的产生和发展以及其核心思想。评述了国内外对价值链理论的研究现状,阐述了价值链理论和成本控制理论的结合与发展。其次本文介绍了传统的成本控制理论不足,以及使用价值链理论对中天科技成本控制体系的完善的优越性和必要性。然后,本文介绍了中天科技的简要发展历程,评述了其在成本管理方面出现的问题,并用价值链理论的方法对其上、下游,以及公司内部的价值链进行了分析,进一步找出中天科技成本控制方面的不足。并用价值链的思考方式对企业的成本控制提出要求,完善了企业原有的成本控制体系。最后,本文对重新构建的成本控制体系进行评述,找出缺点和不足,并对其实施提出建议。
[Abstract]:Zhongtian Science and Technology Co., Ltd. was established in 1990 as a listed A-share company listed on the Shanghai Stock Exchange. The company began to enter the optical fiber communications industry in early -10s and has now developed into telecommunications. It has 26 subsidiaries, nearly 6,000 employees, and a high-tech enterprise group with annual sales income of more than 10 billion yuan. Zhongtian Technology is a top 500 private enterprise in China. National high-tech enterprises. The company's main optical fiber communication and power transmission products have formed nearly 100 series, thousands of varieties, including the latest products and technologies of optoelectronic cables in China, filled a number of gaps in the country, The products are widely used in the fields of telecommunication, electric power operators, radio and television, transportation, energy, national defense and so on. They have contributed to the national information construction, the construction of smart grid, the development of ocean and the construction of national defense. The development of the cost management system of Zhongtian Science and Technology is in line with the development of the company, which promotes the exertion of the cost control function of the company. There are some advantages in cost control. For example, the company does not have more long-term loans, has more short-term loans, and has better ability to repay. It has no excessive liabilities. But it has been using traditional cost accounting methods and cost control systems. It also buried hidden dangers for the further development of Zhongtian Science and Technology: the optical fiber and cable manufacturing enterprises in the original industry are also reforming their own management mode in accordance with the previous development. Strengthening the core competitiveness. The state's support for the fiber optic cable industry and technology is purely pure. Many enterprises also want to step into the industry's door and compete for the market. Foreign enterprises are also opening up the domestic market. The rise of upstream raw materials, the import dependence of optical fiber prefabricated rods, and the improvement of bargaining power of downstream buyers have all caused obstacles to the competition of Zhongtian Technology, which only calculates the internal costs. Feedback and control. Ignoring the impact of upstream and downstream enterprises on their costs, the advantages of cost control to improve profits are gradually shrinking, and there is still a big gap between internal management and refinement. With the influence of upstream and downstream on Zhongtian technology, it is necessary for enterprises to introduce value chain theory to perfect their cost control system to ensure the formation of strategic objectives. This paper first introduces the connotation and development of the value chain theory, introduces the origin and development of the value chain theory and its core ideas, and reviews the current research situation of the value chain theory at home and abroad. This paper expounds the combination and development of value chain theory and cost control theory. Secondly, this paper introduces the deficiency of traditional cost control theory and the superiority and necessity of using value chain theory to perfect the cost control system of Zhongtian science and technology. Then, this paper introduces the brief development course of Zhongtian Science and Technology, comments on its problems in cost management, and analyzes the value chain of its upstream, downstream and internal value chain with the method of value chain theory. Further find out the deficiency of cost control in Zhongtian science and technology, and put forward the request to the cost control of the enterprise with the thinking way of value chain, and perfect the original cost control system of the enterprise. Finally, this paper reviews the cost control system, finds out its shortcomings and shortcomings, and puts forward some suggestions for its implementation.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.5;F274;F276.6

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