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论文编号：	11924
作者编号：	2320170801
上传时间：	2020/8/12 9:30:09
中文题目：	Y公司基于内部价值链的成本管理研究
英文题目：	Research on cost management of Y company based on the internal value chain
指导老师：	王志红
中文关键字：	制造业公司；价值链；内部价值链；成本管理
英文关键字：	Manufacturing; Value chain; Internal value chain;Cost management
中文摘要：	一系列理论研究和实践表明，在市场环境日趋复杂化激烈化的情况下，生产制造企业与供应商及客户的关联度大幅提高。一个企业要创造和保持竞争优势，就必须理解整个价值链。产品成本发生于产品产生的各个环节的资源消耗，资源的消耗创造各个环节的价值，如何使各个环节价值最大化，消除不增值环节是价值链成本管理的目的，其涉及范围不仅限于传统管理的生产阶段，而是涵盖设计了研发、采购、生产制造、仓储物流、销售等整个过程，呈现链条化。只有使价值链整体增值，才能保证企业整体竞争力的提升。在这种理论和实践背景下，价值链成本管理应运而生。 本文采用规范研究的方法，对制造业企业价值链成本管理的相关问题进行研究，制造业企业重点在于生产制造，利润空间相对于服务业、建筑行业等较小，成本管理的重点主要在生产成本，管理模式较粗放、传统化。同时制造业生产类型繁多，各个类型企业的实际经营状况和成本管理侧重点均不相同，各个经营环节的价值创造的衡量标准也存在差异，因此本文选择了本地一家管螺纹工具制造公司进行价值链成本管理研究作为案例分析，通过实地调研，了解Y公司现行成本管理办法及现状，同财务人员及公司管理人员了解成本管理的重点和难点，指出Y公司现行成本管理办法存在的问题，成本管理主要关注公司内部成本中的生产成本管理，忽视了公司公司内部的设计研发、采购、销售、仓储物流等其他成本管理，并进一步分析公司引入价值链成本管理的必要性，运用价值链成本管理为何能解决现行成本管理存在的问题，将价值链理论应用到Y公司内部成本管理实践，提出合理化建议，适应市场需求，以创造高价值，消除、减少不增值活动为前提，提高企业价值，降低企业成本。进一步论证引用价值链成本管理对于Y公司能有效降低成本、增加公司价值、提高竞争优势。最后，本文希望借助于对Y公司内部价值链成本管理的研究能对同类型的制造业企业提供一些相应的成本管理经验和参考，有助于价值链成本管理理论更有效地与企业管理实践相结合，进一步探索更加系统化、规范化的价值链成本管理方法。
英文摘要：	A series of theoretical studies and practices show that, in the current increasingly fierce market competition, manufacturers are getting closer to their suppliers, dealers, customers, etc.To create and maintain competitive advantage, an enterprise must understand the whole value chain.Cost occurs in the consumption of resources generated by each link of product production,consequently,the purpose of cost management is not only to reduce costs, but also to realize value appreciation.The scope of cost management is not only the production process, but also covers the whole stage from product design, procurement, production, sales to customers. This article adopts a standardized research method to study the related issues of cost management in the value chain of manufacturing enterprises. The manufacturing industry focuses on manufacturing, and the profit margin is relatively small compared to the service industry and construction industry. The focus of cost management is mainly on production costs. The management model is more extensive and traditional.At the same time, there are many types of manufacturing in the manufacturing industry. The actual operating conditions and cost management focus of various types of enterprises are different. The measurement standards for value creation in various operating links are also different. Therefore, this article chose a local pipe thread tool manufacturing company for the value chain. Cost management research as a case study.Through on-the-spot investigation, understand Y company's current cost management methods and current situation, understand the key points and difficulties of cost management with financial personnel and company management personnel, point out the existing problems of Y company's current cost management methods, cost management mainly focuses on the production cost management of the company's internal costs, ignoring the company's external costs and internal design and development.Sales and other cost management, and further analyze the necessity and feasibility of introducing value chain cost management into the company.Why use value chain cost management to solve the problems of current cost management, apply value chain theory to Y company's cost management practice, put forward rational suggestions, adapt to market needs, and create high value, eliminate and reduce non-value-added activities as the premise, form a strategic alliance with upstream and downstream enterprises to jointly increase value and reduce business costs.Further argument that citing value chain cost management can effectively reduce costs, increase company value, and improve competitive advantage for Y company.Finally, this paper hopes that the research on Y company's internal value chain cost management can provide some corresponding cost management experience and reference for the same type of manufacturing enterprises, which will help the value chain cost management theory to be more effectively related to enterprise management practice. Combine to further explore more systematic and standardized value chain cost management methods.
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