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论文编号：	11068
作者编号：	2320170808
上传时间：	2019/12/5 13:05:40
中文题目：	MD铝模板制造公司基于价值链的成本管理优化研究
英文题目：	Research on Cost Management of MD Aluminum Template Manufacturing Company Based on Value Chain Theory
指导老师：	张继勋
中文关键字：	价值链；成本管理；价值链分析
英文关键字：	Value chain;Cost management; Value chain analysis
中文摘要：	随着经济社会的快速发展，制造业企业所面临的经济环境发生了天翻地覆的变化。在生产端，原有的大规模、同质化的生产方式已经逐步被小批量、个性化的生产方式所取代，规模经济慢慢失去了其原有的竞争优势；在需求端，随着消费模式的不断升级，企业的目标由生产高质低价的商品逐步转向满足消费者的需求。在新的竞争模式下，企业之间的竞争已经逐步演化为价值链之间的竞争。 在这种日益复杂的背景环境下，传统的成本管理方式已经严重落后，不再能帮助企业建立竞争优势。价值链成本管理方法的出现和逐步完善给企业进行成本管理提供了新的思路和方向。该理论跳出原有的局限于企业内部的狭隘的成本管理视角，站在更加宏观的价值链的角度来进行成本管理，避免了“就成本论成本”的传统成本管理理念可能会导致的各种短视行为。同时，价值链成本管理以客户的需求为根本出发点，在追求顾客价值最大化的同时实现最大程度的价值增值，从而实现整个价值链条上所有企业的“共赢”。 随着互联网信息技术的发展，虚拟价值链不再只是为实物价值链提供服务的一个辅助工具，而是与实物价值链平行，成为企业价值链不可或缺的重要组成部分。利用虚拟价值链对信息进行整合，实现资源的高效配置成为企业进行成本管理的一个有效途径。 成本管理是最基础、最永恒的管理问题之一。本文通过对MD铝模板制造公司的内外部价值链进行分析，一方面，改善了该公司在成本管理方面存在的问题，帮助其建立竞争优势；另一方面，希望可以为同类企业提高成本管理质量提供一些参考和借鉴。
英文摘要：	With the rapid development of economy and society, the economic environment faced by manufacturing enterprises has undergone tremendous changes. On the production side, the original large-scale and homogeneous production mode has been gradually replaced by the small-batch and individualized production mode, and the scale economy has gradually lost its original competitive advantage; on the demand side, with the continuous upgrading of consumption mode, the goal of enterprises has gradually shifted from producing high-quality and low-cost goods to satisfying consumption. The needs of the people. Under the new competition mode, the competition among enterprises has gradually evolved into the competition among value chains. In this increasingly complex background, the traditional cost management method has been seriously backward, and can no longer help enterprises to establish competitive advantage. The emergence and gradual improvement of value chain cost management methods provide new ideas and directions for enterprises to carry out cost management. This theory breaks away from the narrow view of cost management, which is limited to the interior of the enterprise, and carries out cost management from a more macroscopic view of value chain, avoiding all kinds of short-sighted behaviors that may be caused by the traditional cost management concept of "cost-based cost". At the same time, the value chain cost management takes the customer's demand as the basic starting point, and achieves the maximum value increment while pursuing the maximization of customer's value, thus realizing the "win-win" of all enterprises in the whole value chain. With the rapid development of information technology, virtual value chain is no longer just an auxiliary tool to provide services for the physical value chain, but is parallel to the physical value chain, and has become an indispensable part of the enterprise value chain. Using virtual value chain to integrate information and realize efficient allocation of resources has become an effective way for enterprises to carry out cost management. Cost management is one of the most basic and eternal management problems. Through the analysis of the internal and external value chain of MD Aluminum Template Manufacturing Company, on the one hand, it improves the company's problems in cost management and helps it establish competitive advantages; on the other hand, it hopes to provide some reference for similar enterprises to improve the quality of cost management.
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