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论文编号：	12344
作者编号：	2320180833
上传时间：	2021/6/7 23:36:33
中文题目：	AM集团价值链成本管理的应用研究
英文题目：	Application Research on Value Chain Cost Management of AM Group
指导老师：	程新生
中文关键字：	价值链;成本管理;电动自行车行业
英文关键字：	Value chain;Cost management;Electric bicycle industry
中文摘要：	电动自行车作为一种小型的中短途日常交通工具，自21世纪初在我国出现以来便广受欢迎。我国自改革开放以来一直都是自行车和摩托车的消费大国，电动自行车出现后抢占了大量自行车和摩托车的市场份额。电动自行车比自行车速度更快，又比摩托车更容易驾驶，十分符合消费者的使用需求。并且，近年来在环保和节能的理念倡导之下，电动自行车产业也受到了国家的重视与扶持，市场前景可谓大好。 在这样的行业背景之下，众多电动自行车制造企业也得到了快速的发展，在2016年时全国共有超过2600多家电动自行车制造企业。然而，粗犷的发展也带来很多问题，其中最主要的问题是大量品牌的电动自行车产品生产标准不统一、质量控制较差，容易造成交通安全事故。于是，在2019年工信部颁布了《新国标》规范电动自行车行业，目前取得新国标生产资质的制造商仅有约300家。 行业内企业的数量骤然减少就意味着市场竞争的激烈程度将达到新高度，本文的案例企业AM集团正是参与这场竞争的重要企业之一。AM集团在市场份额方面仅次于YD集团排在行业第二名，但是AM集团近年来的发展并不理想，主要表现在其净利润增长缓慢，其中主要原因之一在于AM集团现行的成本管理方式存在一定的缺陷。 AM集团的成本管理偏向于传统成本管理模式，对生产制造环节的成本管理非常重视，对其他环节则不然，导致在企业价值链的部分环节上存在着成本浪费。本文将运用价值链理论和成本管理理论对AM集团的成本管理进行研究，分析AM集团价值链中主要活动的成本管理中所存在的具体问题，并运用成本管理的思想，为解决这些问题提出相应的具体措施，以提高AM集团的资源利用效率，创造更多的价值，获得更多成本优势，进而在市场竞争中获取更多的竞争优势。同时，AM集团成本管理中存在的问题在制造业企业中是比较典型的，本文对其成本管理的研究可以为同类型企业提供参考。
英文摘要：	As a small medium and short distance daily transportation tool, electric bicycle has been widely popular in China since its appearance in the early 21st century. Since the reform and opening up, China has always been a big consumer of bicycles and motorcycles. Since the emergence of electric bicycles, a large number of bicycles and motorcycles have occupied the market share. Electric bikes are faster than bicycles and easier to drive than motorcycles, which is in line with the needs of consumers. In addition, in recent years, under the idea of environmental protection and energy conservation advocacy, the electric bicycle industry has also been the attention and support of the state, the market prospect is good. Under such an industry background, many electric bicycle manufacturers have also witnessed rapid development. In 2016, there were more than 2,600 electric bicycle manufacturers in China. However, the rapid development has also brought a lot of problems, the most important problem is that a large number of brands of electric bicycle products production standards are not unified quality control is poor, easy to cause traffic safety accidents. Therefore, in 2019, the Ministry of Industry and Information Technology issued a new national standard to regulate the electric bicycle industry. Currently, only about 300 manufacturers have obtained the new national standard production qualification. The abrupt decrease in the number of enterprises in the industry means that the fierce degree of market competition will reach a new height. The case enterprise AM Group is one of the important enterprises participating in this competition. AM Group is second only to YD Group in terms of market share, ranking second in the industry, but the development of AM Group in recent years is not ideal, one of the main reasons is that the current cost management mode of AM Group has some defects. The cost management of AM Group is inclined to the traditional cost management mode, which attaches great importance to the cost management of manufacturing links, but not to other links, resulting in cost waste in some links of the enterprise value chain. This paper will use the value chain theory and cost management theory to study the cost management of AM Group, analyze the problems existing in the cost management of main activities in the value chain of AM Group, and use the idea of cost management to put forward corresponding concrete measures to solve these problems, so as to improve the efficiency of resource utilization of AM Group and gain more cost advantages, and then compete in the market gain more competitive advantage in the competition. At the same time, the problems in AM Group cost management are typical in manufacturing enterprises. This paper can provide reference for the same type of enterprises.
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