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论文编号：	13029
作者编号：	2320190697
上传时间：	2022/3/7 20:09:09
中文题目：	基于管理会计分析的 J 公司产品组合管理方案研究
英文题目：	Research on Product Portfolio Management Scheme of J Company Based on Management Accounting Analysis
指导老师：	刘志远
中文关键字：	本-量-利分析；产品最优组合理论；经营战略；产量管理
英文关键字：	Cost-Volume-Profit Analysis, Optimal Product Portfolio Theory, Business Strategy, Production Management
中文摘要：	产品组合管理问题是工业企业在扩张产品项目后的常见问题。通常，企业在确定产品组合的宽度、长度、深度后，经常由于后续缺乏对产品组合的有效管理，而陷入库存积压、盈利能力减弱、生产秩序混乱等情况。事实上，有效的产品组合管理应该贯彻到供应链的始终，而不是仅存在于营销决策当中。 本文认为，要对产品组合实施有效的管理，应当从产品组合的经营战略及产量管理两个方面入手。其一，在经营战略方面，不仅需要通过本-量-利分析正确的评价各产品的获利能力，还要对各类产品的特点、市场特征、企业的市场地位、竞争对手策略等方面进行分析，确定适合企业发展的各类产品的经营战略，以增强各类产品在市场中的竞争优势，提升产品组合的盈利能力。其二，在产量管理方面，要引入管理会计中的产品最优组合理论，做到合理的产品组合产量规划。企业要充分认识到如何协调、分配使用有限的资源，满足产品组合整体经营的需要。既要保证产品及时出售，又要避免产品组合在生产时因抢夺资源而发生内部冲突。此外，对产品组合的管理，还应该具有能够及时根据环境变化进行调整的机制，以增强其对环境的适应性。 本文以多产品制造型企业J公司为例，探索J公司产品组合管理中的不足与改进方案。本文先介绍了产品组合管理中所需要的相关理论；其次介绍了J公司的基本情况与其当前产品组合管理方法；然后，本文针对J公司目前经营中所遇到的困难，分析其困难所暴露的企业产品组合管理中的问题。在此基础上，本文将经营战略、产品最优组合等理论与J公司的实际经营状况相结合，对该企业目前的产品组合管理方法进行优化，力图使J公司的产品组合可以达到生产与销售的动态平衡。使J公司在当前的资源约束下，实现其决策者所制定的产品组合利润最大化的目标。除此之外，本文为保证该产品组合管理方案可以在目标企业顺利实施，在组织结构、信息化建设等方面提出了相应的保障措施，使该方案更具可行性。
英文摘要：	Product portfolio management is a common problem in industrial enterprises after expanding product projects. Generally, after determining the width, length and depth of the product portfolio, enterprises often fall into situations such as overstocked inventory, weakened profitability and chaotic production order due to the lack of effective management of the product portfolio. In fact, effective portfolio management should be implemented throughout the supply chain, not just in marketing decisions. This paper holds that effective management of product portfolio should be carried out from two aspects: business strategy of product portfolio and output management. Firstly, for business strategy, this paper make a Cost-Volume-Profit analysis to the products, and analyzes the product characteristics, market characteristics, the market status of enterprises, competition ability and competitors’ strategy of product portfolio, to confirm the suitable business strategy for enterprise development, and hereby strengthen the market competitive advantage for all kinds of products to improve the profitability of the portfolio. Secondly, for output management, the enterprises should use the optimal product portfolio and make reasonable product portfolio output planning. They should fully realize how to coordinate, allocate and use limited resources to meet the requirements of the overall management of product portfolio. It is necessary not only to ensure the timely sale of products, but also to avoid internal conflicts caused by resource grabbing in the production of product portfolio. In addition, the management of the product portfolio should have a system that can be adjusted in time according to environmental changes, so as to enhance its adaptability to the environment. This paper takes the multi-product manufacturing enterprise J company as an example to explore the deficiencies and find the improvement schemes in product portfolio management of J company. Firstly, this paper introduces the relevant theories of product portfolio management. Secondly, it introduces the basic situation of J company and its current product portfolio management method. Then, for the difficulties which J company has encountered in its current operation, this paper analyzes the problems in the enterprise product portfolio management exposed by its difficulties. On this basis, this paper combines the optimal product portfolio theory and business strategy with the actual operating of J company to improve the current product portfolio management method of the enterprise, and try to make J company portfolio of products could reach the dynamic balance of production and sales, to achieve the enterprise's product portfolio long-term profit maximization goals in the resource?constraint. Additionally, in order to ensure that the product portfolio management scheme can be successfully implemented in the target enterprise, this paper puts forward the corresponding guarantee measures in organizational structure, information system construction and other aspects to make the scheme more feasible.
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