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论文编号：	13267
作者编号：	2120192963
上传时间：	2022/6/9 15:17:32
中文题目：	基于价值链的A家具定制公司成本管理研究
英文题目：	Cost Management Research of A Customized Furniture Company Based on The Value-chain
指导老师：	李姝
中文关键字：	价值链；成本管理；家具定制行业；中小型企业
英文关键字：	Value chain，Cost management， Furniture customization ，Small and medium-sized enterprises
中文摘要：	随着经济社会的不断发展，传统的成本管理方法逐渐显现出成本管控范围较窄、难以与企业战略结合、各部门联系较少等弊端。自从价值链理论出现以来，国内外许多学者都对企业内部和外部价值链进行了深入研究，其中以价值链为基础的成本管理方法也不断成熟。将价值链理论与成本管理相结合，可以帮助企业从只关注生产成本的局限里脱离出来，将价值链上各个环节联系在一起，帮助企业创造更大的价值，提高其市场竞争地位。 本文选取的研究对象A家具定制公司位于山东省渤海湾处，其生产规模较小，由原来的成品家具转型为定制家具。由于家具行业发展面临着许多压力，自2015年以来公司转变了发展战略，从扩大市场规模转变为成本领先战略，虽然管理层对于成本的改善问题十分关注，但在成本管理的各个环节并未有实质性转变，由于缺乏系统的成本管理方法，目前的成本管理仅停留在财务部与生产部之间，成本管控效果不佳。根据公司目前的成本管理现状以及成本结构的数据表现，本文详细分析了A公司存在的产品研发设计成本管控力度薄弱、采购成本不可控、生产效率低下原材料浪费严重、缺乏对隐性成本的考虑等企业亟需解决的问题。随后，本文采用文献研究法、实地调查法、案例研究法，结合价值链与成本管理理论，针对上述问题，从研发成本的管控力度、对上游供应商的管理方式、优化生产流程提高生产效率、重视价值链隐性成本四个层面提出优化措施。本文希望通过对A家具定制公司的价值链成本管理研究，使其能够更好的降低企业成本，提高企业价值，同时为同行业的中小型家具定制公司提供可靠的成本管理思路。
英文摘要：	With the continuous development of the economy and society, traditional cost management methods have gradually revealed the disadvantages of narrow cost control scope, difficulty in integrating with corporate strategy, and less contact with various departments. Since the emergence of the value chain theory, many scholars at home and abroad have conducted in-depth studies on the internal and external value chains of enterprises. The cost management methods based on the value chain have also been maturing. Combining value chain theory with cost management can help companies break away from the limitation of only focusing on production costs, link all links in the value chain together, and help companies create greater value and improve their market competitive position. The research object selected in this paper is furniture customization company A, which is located in Shandong Province. It has transformed from original finished furniture to customized furniture. As the furniture manufacturing industry faces a lot of pressure, the company has changed its development strategy since 2015, from expanding the market to a cost-leading strategy. The management is very concerned about the issue of cost improvement. However, due to the lack of a systematic cost management method, the current cost management only stays between the finance department and the production department. The cost control effect is not good. According to the company’s current cost management status and the data performance of the cost structure, it is pointed out that its own product development and design costs are high, marketing is more important than procurement, production efficiency is low, raw material waste is serious, and the company lacks consideration of hidden costs. Problems to be solved. Then, this paper adopts literature research method, field investigation method, case study method and other methods to solve the above problems. Combined with the theory of value chain and cost management, this paper proposes optimization measures from the following four perspectives, namely, the control of R&D costs, the management of upstream suppliers, the optimization of production processes to improve production efficiency, and the emphasis on hidden costs in the value chain. This paper hopes that through the research on the value chain cost management of furniture customization company A, it can better reduce the cost of the enterprise, improve the enterprise value, and provide reliable cost management ideas for small and medium-sized furniture customization companies in the same industry.
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