联系我们

论文查询结果	返回搜索

论文编号：	13730
作者编号：	2320200669
上传时间：	2022/12/7 23:26:06
中文题目：	基于价值链视角的L公司成本管理问题研究
英文题目：	Research on L Company Cost Management Based on Value Chain Perspective
指导老师：	黄福广教授 孟祥军高级会计师
中文关键字：	价值链；成本管理；价值活动
英文关键字：	Value chain; Cost management; Value activities
中文摘要：	2010-2020 年，国内 LED 封装行业经历了高速发展期，L 公司作为中小型封 装企业，也得到了快速发展，随着收入及规模的增长，L 公司的成本管理体系也 不断完善，在基于预算的目标成本管理体系中，引入价值链成本管理理念，通 过分部门核算推动以部门为单位的成本管控体系。但其在价值链成本管理的应 用仍处于初级阶段，尚存在很大的改进空间。 本论文通过梳理案例公司组织架构、业务流程、成本管理现状，结合价值 链成本管理理论及公司战略目标，对 L 公司价值链活动各环节的价值贡献度和 成本支出进行分析，通过对比各环节价值活动的价值贡献和成本支出占比，识 别 L 公司价值活动中的高增值活动、一般增值活动和低增值活动，归纳整理价 值链各环节的成本管理目标和改进方向。对于生产和销售等重要的低增值环节， 进一步分析存在的对成本效益比例产生影响的具体问题所在，主要有生产过程 成本核算不够精准、考核范围不全面、代加工的产品挑选不够科学，销售环节 订单不稳定及资源分配制度不合理等；对于其他环节价值活动，结合其战略目 标及各价值活动之间的关联性，以提升企业整体价值和降低全流程成本为目标， 提出了研发环节缺乏供应商参与、质量检测不严格等对企业价值增值产生不利 影响的问题。 针对 L 公司价值链成本管理中的存在的具体问题，提出优化措施，主要为 通过对生产销售环节建立精细化、科学的数据分析体系，完善现有的绩效考核 体系等来降低非增值作业，提升企业运营效率；通过在研发环节引入供应商参 与，在质量检测环节建立分层检测体系，为企业整体价值增加及全过程成本的 减少提供保障。通过有针对性的改善价值链成本管理中存在的问题，强化企业 核心竞争力，为 L 公司完善现代化的成本管理体系提供一些思路。
英文摘要：	From 2010 to 2020, the domestic LED packaging industry has experienced a period of rapid development. As a small and medium-sized packaging enterprise, L Company has also achieved rapid development. With the growth of revenue and scale, L Company's cost management system has been continuously improved. Promote the cost control system based on department by department accounting. However, its application in the value chain cost management is still in the initial stage, and there is still a lot of room for improvement. By sorting out the organizational structure, business process and current situation of cost management of the case company and combining with the theory of value chain cost management and the company's strategic objectives, this paper analyzes the value contribution and cost expenditure of each link of the value chain activities of Company L, and compares the value contribution and cost expenditure proportion of each link of the value activities. Identify the high value-added activities, general value-added activities and low value-added activities in the value activities of L company, and summarize the cost management objectives and improvement directions of each link of the value chain. For low value-added production and sales, and other important link, the further analysis of the specific problems that affect the cost/benefit ratio, mainly in the production process cost accounting is not enough precise processing, evaluation scope is not comprehensive, the selection is not enough scientific, sales link order unstable and unreasonable resource allocation system, etc.; For the value activities of other links, combined with the strategic objectives and the correlation between each value activity, aiming at improving the overall value of the enterprise and reducing the cost of the whole process, this paper puts forward the problems that the lack of supplier participation in the research and development links and the lack of strict quality testing have adverse effects on the value added of the enterprise. Aiming at the specific problems existing in the value chain cost management ofL Company, optimization measures are proposed, mainly to reduce the non-value-added activities and improve the operation efficiency of the enterprise by establishing a refined and scientific data analysis system for the production and sales link and improving the existing performance appraisal system. Through the introduction of suppliers in the R & D link and the establishment of hierarchical inspection system in the quality inspection link, the overall value of the enterprise is increased and the whole process cost is reduced to provide guarantee. Through targeted improvement of the value chain cost management problems, strengthen the core competitiveness of enterprises, for L company to improve the modern cost management system to provide some ideas.
查看全文：	预览  下载(下载需要进行登录)