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论文编号：	11687
作者编号：	2120183053
上传时间：	2020/6/19 17:36:16
中文题目：	制造型中小企业BM公司风险管控研究——基于价值链成本控制的视角
英文题目：	Research on Risk Management and Control of a Small and Medium-sized Manufacturing Enterprise BM company——Based on the Perspective of Value Chain Cost Control
指导老师：	李莉
中文关键字：	制造型中小企业；风险管控 ；价值链成本控制
英文关键字：	Small and medium-sized manufacturing enterprises; Risk management and control; Value chain cost control
中文摘要：	中国自2001年加入世界贸易组织以来，为国内制造业带来了广阔的市场与繁荣的发展前景。随着工业化不断推进，2010年中国制造业产值首次超越美国，连续多年稳居世界第一。同时，中小型企业的数量在中国制造业中所占的比例十分庞大，产生的经济效益也占第二产业中绝大部分份额。但是，由于制造型中小企业受到自身规模、资金限制等影响，企业对于经营管理中存在的风险往往不够重视，这为企业的持续经营带来很大的隐患。 目前，大部分制造型中小企业都缺乏较为完善的风险管控措施，在面临风险的时候没有科学合理的风险管控措施，导致这类企业的抗风险能力较差，影响自身发展。因此，为制造型中小企业构建科学的风险管控方案对于提高企业自身的抗风险能力、可持续发展十分必要，对于国家整体经济发展也具有重要意义。本文采用案例分析法、文献研究法，选取制造型中小企业中的一家典型企业——BM公司进行研究。通过对BM公司的行业背景、风险管控现状、风险管控存在的主要问题及其成因进行分析，发现BM公司风险管控存在的问题主要有两方面，一是缺乏风险识别与风险预警措施，二是价值链成本控制存在管控问题。针对以上两方面主要问题，本文基于价值链成本控制视角提出优化方案和优化方案的保障措施，试图解决BM公司风险管控中存在的漏洞，完善BM公司自身的风险管控措施。 本文主要包括六个章节：第一章介绍了文章的选题背景、研究意义、国内外相关研究、研究思路及创新点；第二章介绍了风险管理、风险控制和价值链成本控制的相关理论；第三章介绍了制造型中小企业的特征及风险管控现状，并介绍了BM公司的背景和风险管控的现状，找出目前BM公司风险管控中存在的两个主要问题；第四章针对BM公司风险管控存在的两个主要问题，基于价值链成本控制的视角，提出优化方案；第五章为BM公司风险管控优化方案的实施提供了基础保障和制度保障；第六章总结全文，并提出主要结论，指出文章不足和改进的方向。
英文摘要：	Since China's accession to the World Trade Organization in 2001, the domestic manufacturing industry has enjoyed a broad market and a prosperous development prospect. With the advance of industrialization, China's manufacturing output surpassed that of the United States for the first time in 2010, ranking first in the world for many years since then. At the same time, the number of small and medium-sized enterprises in China's manufacturing sector is very huge, the economic benefits of the secondary industry also accounted for the vast majority of the share. However, due to the fact that the small and medium-sized manufacturing enterprises are affected by their own size and capital constraints, they often pay less attention to the risks in the operation and management, which brings great hidden dangers to the sustainable operation of the enterprises. At present, most of the small and medium-sized manufacturing enterprises lack sound risk management and control measures and cannot adopt scientific and reasonable risk control methods when facing risks. As a result, such enterprises have a poor ability to resist risks, which affects their own development. Therefore, it is necessary to build a scientific risk management and control scheme for the manufacturing SMEs to improve their own ability to resist risks and achieve sustainable development. It is also of great significance for the overall economic development of the country. This thesis adopts case analysis and literature research method, selecting BM company, a typical enterprise among small and medium-sized manufacturing enterprises, for research. Through the analysis of the industrial background, current situation of risk management and control, main problems in risk management and control of BM company and their causes, it is found that there are two main problems in the risk management and control of BM company: first, lack of risk identification and risk warning measures; second, there are problems in the cost control of value chain. In view of the above two main problems, this paper proposes the optimization scheme and its guarantee measures from the perspective of value chain cost control, in an attempt to fill the loopholes in the risk control of BM company and improve its own risk management and control measures. This thesis consists of six chapters: the first chapter introduces the background of the topic selection, the significance of the research, the relevant research at home and abroad, the research ideas and innovative points. The second chapter introduces the theory of risk management, risk control and value chain cost control. The third chapter introduces the characteristics of small and medium-sized manufacturing enterprises and the current situation of risk management and control. It also introduces the background of BM company and its current situation of risk management and control, and finds out the two main problems in the current risk management and control of BM company. In the fourth chapter, aiming at the two main problems of risk management and control in BM company, an optimization scheme is proposed based on the perspective of value chain cost control. The fifth chapter provides the basic guarantee and system guarantee for the implementation of BM company's risk management and control optimization scheme. The sixth chapter summarizes the whole thesis, puts forward the main conclusions, and points out the shortcomings and the direction of improvement.
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