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论文编号：	11030
作者编号：	2120163244
上传时间：	2019/6/18 11:26:43
中文题目：	基于内部价值链的X公司成本控制研究
英文题目：	Research on Cost Control of X Company Based on Internal Value Chain
指导老师：	黄福广
中文关键字：	内部价值链;成本控制;制造企业
英文关键字：	internalvalue chain;cost control;manufacturingenterprise
中文摘要：	随着世界经济的发展和世界经济一体化进程的加快，各个产业日趋成熟，市场也得到不断拓展。同时，由于互联网等信息化技术的不断发展和在各领域的广泛应用，企业之间交易成本大幅下降，成本信息透明度不断提高，因此企业之间的竞争也愈发激烈，顾客导向越发明显。在当前的竞争形势下，传统的成本控制方法由于只是一味追求降低生产成本，不但缺乏从整体角度对企业成本的综合分析和考量，而且并未将企业外部环境和利益相关者纳入成本管理的范围。因此，传统的成本控制方法已经不能适应当前的竞争环境和企业发展的信息需求，当代企业的生存和发展需要更加科学的理论进行指导。 本文选取了一家中小型制造公司为案例分析企业，在对X公司的基本情况、组织架构、生产流程和管理情况等基本情况的介绍后，提出X公司自身存在的产品交付周期长、产品利润率较低、对生产流程的控制较弱等企业亟需解决的问题。同时，也提出在面临输送机行业的整体行业竞争日益激烈以及在客户需求不断向自动化及轻量型生产线的变动趋势下，X公司的应对方法和对今后发展方向的疑问与思考。 为了能使企业更好的适应当前竞争环境，拓宽成本管理视角，提高企业竞争力，本文引入以价值链分析为基础的成本控制方法对X公司进行全方位全流程的成本分析，在对企业自身的生产流程和辅助环节进行深入研究的同时，增加企业对当前所处的外部环境因素的考虑，在综合考量企业与供应商、客户及竞争者的外部环境背景下，对企业内部价值链条进行分析研究，在消除企业内部非增值作业、整合外部企业价值链条的基础上增强企业竞争力，提高企业价值，实现整体资源配置效率的提高和资源优化程度的加深。
英文摘要：	With the development of the world economy and the acceleration of the process of world economic integration, various industries have matured and the market has been expanding. At the same time, due to the continuous development of information technology such as the Internet and the wide application in various fields, the transaction costs between enterprises have dropped drastically, and the transparency of cost information has been continuously improved. Therefore, the competition among enterprises has become increasingly fierce, and the customer orientation has become more and more obvious. In the current competitive situation, the traditional costcontrol method is not only lacking the comprehensive analysis and consideration of the enterprise cost from the overall perspective, but also does not include the external environment and stakeholders of the enterprise into the scope of cost control. . Therefore, the traditional cost control method can not adapt to the current competitive environment and the information needs of enterprise development. The survival and development of contemporary enterprises require more scientific theories to guide. This paper selects a small and medium-sized manufacturing company as a case analysis enterprise. After introducing the basic situation of X company, organizational structure, production process and the situation of currentmanagement, it is proposed that X company has a longer product delivery cycle than others. Meanwhile, the low profit margins and weak control of the whole product processes are also need to be solved. At the same time, it is also proposed that in the face of the increasingly competitive industry in the conveyor industry, and in the changing trend of customer demand to automaticandlight-weight production lines, X company's response methods and questions and thinking about the future direction. In order to enable enterprises to better adapt to the current competitive environment, broaden the perspective of cost control, and improve the competitiveness of enterprises, this paper introduces the cost management method based on value chain analysis to carry out the cost analysis of X company in all aspects, in the enterprise itself.In-depth study of the production process and auxiliary links, whileincreasing the company's consideration of the external environmental factors currently under consideration, in the context of comprehensive consideration of the external environment of enterprises and supplier, customers and competitors. Using value chain for analysis and research, eliminate the non-value-added operations within the enterprise, and integrate the foundation of the external enterprise value chain. Enhance the competitiveness of enterprises, increase the value of enterprises, and improve the overall efficiency of resource allocation and the degree of resource optimization.
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