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论文编号：	10376
作者编号：	2120163199
上传时间：	2018/12/6 10:53:31
中文题目：	H光伏企业价值链成本管理研究
英文题目：	Research on Value Chain Cost Management of H Photovoltaic Company
指导老师：	梅丹
中文关键字：	价值链；成本管理；价值链成本管理；光伏企业
英文关键字：	value chain; cost management; value chain cost management; photovoltaic enterprise
中文摘要：	伴随着经济全球化的不断发展，网络科技和信息技术逐渐改变和影响着企业经营的内外部环境，企业之间的联系比以往更为紧密，竞争范围逐渐扩大，从企业之间的竞争扩展到了其上下游企业，由独立经济体的竞争发展到企业所在的整个价值链的竞争。只有通过管理整个价值链才能实现成本优势，这是竞争环境改变所带来的结果。 传统的成本管理方法很难适应当前多变的市场环境，其关注点在于内部成本的降低，尤其是生产阶段的成本耗损，在一定程度上忽视了与生产经营有着紧密联系的客户和供应商，缺少对这些价值链伙伴相关的成本的控制。 价值链成本管理理论是价值链理论和成本管理理论有效结合的成果，能够帮助企业降低成本，提高生产经营效率，并显著增强市场竞争力。从内部价值链成本管理角度来看，成本会随着作业价值管理方式的引入和作业动因的识别而得到控制。从外部价值链成本管理角度来看，通过构建供应商和客户的评价体系，加强与上下游企业的沟通与合作，可以实现降低交易成本的目标。 本文在国内外的价值链理论、成本管理理论和价值链成本管理研究现状的基础上，提出了价值链成本管理的概念和特点。然后根据H光伏企业的实际情况，分析其成本管理现状，发现存在三个主要问题，分别是采购成本受供应商影响波动大，供应链的传导作用导致生产环节返修成本偏高，以及客户关系管理缺失导致销售费用和坏账损失较大。究其原因，一是成本管理意识缺乏价值链的整体全局观，二是没有与价值链各要素形成稳定的合作关系，三是成本管理信息传递和反馈不够准确和及时。为解决这些问题，本文将价值链成管理应用于H光伏企业，将作业价值管理方式运用到内部价值链当中，同时对供应商价值链成本管理加以完善，并创建客户价值链成本管理体系。最后提出了H光伏企业实施价值链成本管理的保障措施。
英文摘要：	Along with the continuous development of economic globalization, network technology and information technology have gradually changed and affected the internal and external environment of business operations. The links between enterprises are closer than before. And the scope of competition has gradually expanded, expanding from competition among enterprises to its upstream and downstream enterprises, and from independent economies to the entire value chain. The cost advantage can only be achieved by managing the entire value chain, which is the result of changes in the competitive environment. The traditional cost management method is unable to adapt to the current changing market environment. It only focuses on the reduction of internal costs, especially the cost in the production stage. To a certain extent, it ignores customers and suppliers that are closely related to its production and operation. There is a lack of control over the costs associated with these value chain partners. The value chain cost management theory is the result of the effective combination of value chain theory and cost management theory, which can help enterprises reduce costs, improve efficiency, and significantly enhance market competitiveness. From the perspective of internal value chain cost management, costs can be controlled and improved with the introduction of activity value management methods and the identification of operational drivers. From the perspective of external value chain cost management, by building a supplier and customer evaluation system and strengthening communication and cooperation with upstream and downstream enterprises, the goal of reducing transaction costs can be achieved. Based on the value chain theory, cost management theory and previous research of value chain cost management at home and abroad, this thesis puts forward the concept and characteristics of value chain cost management. Then according to the actual situation of H photovoltaic enterprise, this thesis analyzes the current situation of cost management, and finds that there are three main problems. First, the procurement cost is affected by the fluctuation of the supplier. Secondly, the transmission of the supply chain leads to the high cost of repairing in the process of production. Thirdly, the lack of the customer relationship management leads to a large loss of sales expenses and bad debts. The reasons are as follows. First, the cost management lacks the overall view of the value chain. Secondly, it does not form a stable cooperative relationship with the various enterprises of the value chain. Thirdly, the transmission and feedback of the cost management information are not accurate and timely. In order to solve these problems, this thesis applies the value chain management to H photovoltaic enterprise. It applies the operation value management method to the internal value chain. At the same time, it improves the supplier value chain cost management and creates a customer value chain cost management system. Finally, the thesis puts forward the safeguard measures for the implementation of value chain cost management in H photovoltaic enterprise.
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