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论文编号：	10533
作者编号：	2120163187
上传时间：	2018/12/6 20:46:13
中文题目：	基于价值链的J玻璃制造公司成本管理研究
英文题目：	Research on Cost Management in J Company of Glass Based on Value Chain
指导老师：	刘志远
中文关键字：	价值链；成本管理；作业成本法
英文关键字：	Value chain；Cost management；Activity based costing
中文摘要：	近年来，受到国际国内经济环境的影响，我国玻璃行业发展速度有所放缓，市场需求不再像之前那样旺盛，玻璃价格也持续保持低位，玻璃企业利润明显下滑，玻璃行业进入了一个新的调整期。面对玻璃行业产能严重过剩，产品同质化严重、环保措施不得力等问题，政府提出要加快淘汰落后产能，优化传统产业结构，转变发展和经营模式。因此，玻璃行业必须尽快转变发展观念和方式，努力提高自身产业发展水平，加强企业的成本管理工作。而价值链成本管理能够帮助企业整合价值链资源，建立起低成本的竞争优势从而使企业能够适应竞争环境的变化，实现自身的战略目标。 本文首先对价值链成本管理的国内外研究现状作了介绍，进而学习了价值链成本管理的相关基础理论。其次，将J玻璃制造公司作为研究对象，通过实地调研的方式，分析了J公司的成本管理现状，发现了J公司目前在成本管理中存在的问题及产生的原因。然后，根据J公司指定的战略目标，对J公司实施价值链成本管理进行了应用分析，分析的维度包括内部价值链、上游价值链和下游价值链。内部价值链分析采用的是作业成本法，通过明确公司内部价值活动，建立作业成本库，分析成本动因，来对产品成本进行核算。上游价值链是对企业上游供应商进行分析，下游价值链则是对企业下游顾客进行分析。最后，根据上文的分析提出基于价值链的J公司成本管理优化对策，并建议建立相应的保障机制。 本文通过对J公司内部主要价值活动和上下游关联企业进行研究与分析，一方面提高了J公司的成本管理水平，提升了竞争优势，另一方面，为相关制造企业改善成本管理方法提供了一定的借鉴。
英文摘要：	In recent years, affected by the international and domestic economic environment, the development speed of China's glass industry has slowed down, market demand is no longer as strong as before, glass prices have continued to remain low, glass companies' profits have fallen significantly, and the glass industry has entered an adjustment period. In the face of serious overcapacity in the glass industry, serious product homogenization and ineffective environmental protection measures, the government has proposed to speed up the elimination of backward production capacity, optimize the traditional industrial structure, and transform the development and business model. Therefore, the glass industry must change its development concepts and methods as soon as possible, strive to improve the level of its own industry development, and strengthen the cost management of enterprises. The value chain cost management can help enterprises integrate value chain resources and establish low-cost competitive advantages so that enterprises can adapt to changes in the competitive environment and achieve their own strategic goals. This paper first introduces the research status of value chain cost management at home and abroad, and deeply studies the relevant basic theories of value chain cost management. Secondly, J glass company is taken as the research object. Through the field research, the current situation of cost management of J company is analyzed, and the problems and causes of J company's current cost management are found. Then, according to the strategic goals specified by J company, the application analysis of J company's value chain cost management is carried out. The dimensions of analysis include internal value chain, upstream value chain and downstream value chain. The internal value chain analysis uses the activity-based costing to clarify the company's internal value activities, establish activity cost pools, analyze activity drivers, and calculate the product cost. The upstream value chain analyzes the upstream suppliers of the enterprise, while the downstream value chain analyzes the downstream customers of the enterprise. Finally, according to the above analysis, the cost management optimization strategy of J company based on value chain is proposed, and the corresponding guarantee mechanism is proposed. Through the analysis of the main value activities of J company, related upstream and downstream enterprises and competitors, this paper, on the one hand, improves the enterprise cost management level, enhances competitive advantage, and on the other hand, provides a good reference for the related manufacturing enterprises to improve their cost management methods.
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