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论文编号：	13790
作者编号：	2120202961
上传时间：	2023/3/12 16:56:04
中文题目：	外部价值链分析在XH饲料企业成本管理中的应用研究
英文题目：	Study on the Application of External Value Chain Analysis in the Cost Management of XH Feed Enterprise
指导老师：	王志红
中文关键字：	价值链；外部价值链；价值链成本分析；成本管理
英文关键字：	Value chain; Value chain cost analysis; External Value Chain; Cost Management
中文摘要：	饲料行业是中国国民经济中不可缺少的基础行业之一,在种植业与养殖业之间起着纽带作用。一方面，我国饲料行业的发展在促进粮食高效高质转化增值和农产品精深加工发挥了至关重要的作用，另一方面，畜牧业和水产养殖业的可持续发展也依赖于饲料行业支持与保障。随着疫情逐步得到控制，饲料行业的生产产能也逐渐回归常态，为求在竞争中取胜，饲料企业将眼光放在寻求降低成本、提升效率的途径上。 传统的成本管理模式着重于降低企业内部成本，但盲目的成本削减会导致生产偷工减料、产品质量下降，这一内在的局限性难以帮助中小型制造企业提升利润空间。根据现代成本管理理念，企业价值链成为企业管理关注的重点，寻求企业内外部价值链的突破点，已经是现代企业成本管理的重要方法。XH饲料公司作为省内第一梯队饲料生产加工企业，具有广阔发展前景和巨大发展潜力。近几年,XH公司虽然业务规模逐渐拓展，营业收入也保持稳步增长，但销售利润率基本保持不变，其主要原因在于公司成本控制局限于企业内部流程。 本文将XH饲料企业作为研究对象，结合公司运营的内外竞争环境，通过对XH饲料公司价值链的分析，基于外部价值链视角,聚焦成本管理薄弱点的定位，针对存在的问题提出改进意见，为同类企业进行成本管理改革提供一定的借鉴价值。本文首先分析了XH饲料公司的内部环境、行业现状及公司成本管理现状，根据公司目前发展需求，找到了该公司目前成本管理模式中有待改进之处。接下来，基于纵向价值链、横向价值链两个视角，本文发现企业成本上升的主要原因是企业供应商选取标准片面、缺乏对竞争对手的关注与学习等。然后,本文提出针对每个环节的优化措施，以实现有效的成本管理和公司竞争优势。最后,本文提出确保价值链成本管理体系顺利实施的保障措施。 基于外部价值链的视角，本文扩大了XH饲料公司成本管理范围，使该公司能更好地对整体成本进行控制和分析，从而实现竞争优势。同时,本文也可作为其他饲料公司寻求价值链成本管理方法的参考。
英文摘要：	The feed industry is one of the indispensable basic industries in China's national economy and plays a linking role between the planting and breeding industries. On the one hand, the development of China's feed industry plays a vital role in promoting the efficient and high-quality transformation of grain and value-added and deep processing of agricultural products, on the other hand, the sustainable development of animal husbandry and aquaculture industry also depends on the feed industry support and protection. With the epidemic gradually under control, the production capacity of the feed industry is gradually returning to normal, and to win in the competition, feed companies are looking at ways to reduce costs and improve efficiency. The traditional cost management model focuses on reducing internal costs, but blind cost-cutting will lead to production jerry-building and product quality decline, which is an inherent limitation that can hardly help small and medium-sized manufacturing enterprises to improve profit margins. XH feed company, as the first-tier feed production and processing enterprise in the province, has a broad development prospect and huge development potential. In recent years, although the business scale of XH has gradually expanded and the operating income has maintained steady growth, the sales margin has remained unchanged, mainly because the company's cost control is limited to the internal processes of the enterprise. This paper takes XH feed company as the research object, combines the internal and external competitive environment of the company's operation, analyzes the value chain of XH feed company, focuses on the positioning of the weak point of cost management based on the external value chain perspective, and proposes improvement suggestions for the existing problems to provide some reference value for similar enterprises to carry out cost management reform. This paper firstly analyzes the internal and external characteristics of XH Feed Company's operating environment and the current situation of cost management and clarifies the defects of the existing cost management methods of the company. Next, based on the two perspectives of the vertical value chain and horizontal value chain, this paper finds that the main reasons for the rising cost of the company are the one-sided selection criteria of suppliers and the lack of attention and learning from competitors. Then, this paper proposes optimization measures for each link to achieve effective cost management and competitive advantage for the company. Finally, this paper proposes the guarantee measures to ensure the smooth implementation of the value chain cost management system. Based on the perspective of the external value chain, this paper expands the scope of cost management of XH feed company, so that the company can better control and analyze the overall cost, and thus achieve a competitive advantage. At the same time, this paper can also be used as a reference for other feed companies seeking value chain cost management methods.
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