基于价值链的徐工集团成本管理应用研究

发布时间：2018-05-14 17:53

  本文选题：价值链 + 成本管理　； 参考：《石河子大学》2016年硕士论文

【摘要】：自经济危机爆发之后,全球经济形势整体下滑,极大程度的影响了工程机械行业的发展。在销售收入同比下滑及毛利率进一步降低的双重压力并行的考验下,工程机械行业的企业如何在日益恶略的竞争环境中获得竞争优势便成为当前首要的关注点。随着企业与供应商、客户和竞争对手的关系越来越紧密,竞争的范围不再局限于公司与公司之间。要想保持并进一步提高企业的核心竞争力,则需公司与其所在价值链上各活动的核心企业保持密切战略合作关系,形成统一的竞争体。所以,通过内部价值链分析深入了解徐工集团本身的成本管理现状,横向价值链分析引出徐工集团战略合作的核心主体,纵向价值链分析突显出徐工集团与主要竞争对手在市场占有方向、产品发展方向等方面的差异。有效的价值链分析能够为企业制定战略提供全面、准确、有效的成本信息,为科学地制定战略提供依据,对企业的可持续发展、提高竞争能力和经济效益、社会效益都具有十分重要的现实意义。因此,本文基于价值链成本管理视角,通过案例分析,发现徐工集团存在成本管理观念未深入人心,成本管理方法实施不到位,对成本管理执行效果的控制力度不够,成本管理范围较窄的问题。并提出在采购、生产、销售环节,与上下游建立战略联盟,获取竞争对手成本优势等方面的管理建议,为企业在成本管理过程中提供了新思路。
[Abstract]:Since the outbreak of the economic crisis, the global economic situation as a whole, greatly affected the development of the construction machinery industry. Under the double pressure of declining sales income and further decreasing gross profit margin, how to gain competitive advantage in the increasingly hostile competitive environment has become the primary concern. As the relationship between enterprises and suppliers, customers and competitors becomes closer and closer, the scope of competition is no longer confined between companies and companies. To maintain and further improve the core competitiveness of the enterprise, it is necessary for the company to maintain a close strategic cooperative relationship with the core enterprises in each activity in the value chain and form a unified competition body. Therefore, through the internal value chain analysis to understand the cost management status quo of Xugong Group itself, the horizontal value chain analysis leads to the core of the strategic cooperation of Xugong Group. The vertical value chain analysis highlights the differences between Xugong Group and its main competitors in the direction of market share and the direction of product development. Effective value chain analysis can provide comprehensive, accurate and effective cost information for enterprises to formulate strategies, provide scientific basis for the formulation of strategies, improve the competitiveness and economic efficiency of enterprises, and improve the sustainable development of enterprises. Social benefits are of great practical significance. Therefore, based on the value chain cost management perspective, through the case analysis, it is found that the Xugong Group has not deeply rooted in the concept of cost management, the implementation of cost management method is not in place, and the effectiveness of cost management implementation is not strong enough. The narrow scope of cost management. The paper also puts forward some management suggestions in the aspects of purchasing, production, sales, establishing strategic alliance with upstream and downstream, obtaining the cost advantage of competitors, etc., which provides a new idea for enterprises in the process of cost management.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.4;F406.72
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本文编号：1888901