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论文编号：	14482
作者编号：	2120213442
上传时间：	2024/3/7 16:11:38
中文题目：	基于价值链的Y纺织公司成本管理研究
英文题目：	Research on Cost Management of Y Textile Company based on Value Chain
指导老师：	张继勋
中文关键字：	价值链成本管理；纺织企业；优化措施；核心竞争力
英文关键字：	Value Chain Cost Management; Textile Enterprises; Optimization Measures; Core Competitiveness
中文摘要：	纺织工业是我国成立时间较早的传统工业之一，近年来，随着第三世界国家工业化进程的加快，国内纺织业面临着激烈的市场竞争。新疆棉作为我国重要的商品棉生产基地，其资源总量占据了国内原棉市场的近三分之一。因此，如何将资源优势转化为经济优势成为新疆纺织企业发展壮大的重中之重，而优化成本管理是提升企业竞争力的关键手段。本文选取了一家新疆大型棉纱生产和销售企业Y公司，从价值链成本管理的理论出发，阐述了Y公司目前成本管理的现状，详细分析了Y公司在价值链条中成本管理存在的问题，并为公司管理成本提出了建议。本文的研究方法采用了案例分析法、文献分析法和实地调研法。 本文通过归纳有关学者对价值链成本管理的研究成果，运用相关方法找出Y公司在成本管理中存在的几个方面问题：一是Y公司的原材料非相关成本较高，存货堆积严重，验收不规范；二是Y公司在生产成本管理中忽视了产品质量问题所带来的隐性成本，存在资源浪费的现象；三是缺乏研发环节的成本投入，已投入的研发资金缺乏明确的研究方向；四是成本控制未考虑销售环节，对于销售运费、宣传费用等管理不够精准。针对以上问题，本文有针对性地提出了改进对策。Y公司应当拓宽供应渠道，采用正确的采购策略并加强对原材料管理。针对生产、研发、销售等环节，本文分别提出改进生产模式、增强车间人工成本和设备管理、明确研发思路、采用合适的产能平衡策略等应对措施。针对营销环节，通过采取不同的销售费用管理策略来降低销售环节的相关支出，并加强对销售人员的培训和对产品与市场的管理来开拓新的产品渠道。 本文运用价值链成本管理模型，全方面地对Y公司的成本管理现状进行了分析，分析过程采用定性与定量结合的方式，为Y公司优化其成本提供了新的视角与思路。
英文摘要：	The textile industry is one of the earliest traditional industries established in China. In recent years, with the acceleration of industrialization in third world countries, the domestic textile industry is facing fierce market competition. As an important commercial cotton production base in my country, Xinjiang cotton’s total resources account for nearly one-third of the domestic raw cotton market. Therefore, how to transform resource advantages into economic advantages has become a top priority for the development and growth of Xinjiang textile enterprises, and Optimizing cost management is a key means to enhance the competitiveness of enterprises. This article selects Company Y, a large-scale cotton yarn production and sales enterprise in Xinjiang, based on the theory of value chain cost management, expounds the current status of cost management of Company Y, and analyzes the costs of Company Y in the upper, middle and lower reaches of the value chain. Problems in the control, and put forward suggestions for the company to control costs. The research method of this paper adopts case analysis method, document analysis method and field investigation method. This article summarizes the research results of relevant scholars on value chain cost management, and uses relevant methods to find out several problems in cost management of Company Y. First, the non-related costs of raw materials of Company Y are relatively high, inventory accumulation is serious, and acceptance is insufficient. Standards. Secondly, Company Y ignored the hidden costs caused by product quality problems in production cost management, resulting in a waste of resources. Thirdly, there was a lack of cost investment in the R&D link, and the invested R&D funds lacked a clear research direction. Fourth, cost control does not consider the sales link, and the management of sales freight, publicity expenses, etc. is not precise enough. In response to the above problems, this article puts forward targeted improvement countermeasures. Company Y should expand supply channels, adopt correct purchasing strategies and strengthen raw material management. For production, R&D, sales and other links, this article proposes countermeasures such as improving production models, enhancing workshop labor costs and equipment management, clarifying R&D ideas, and adopting appropriate production capacity balancing strategies. For the marketing link, we adopt different sales cost management strategies to reduce sales costs, and strengthen sales staff training and product and market management to develop new product channels. This paper uses the value chain cost management model to analyze the current situation of Y company's cost management in an all-round way. The analysis process adopts a combination of qualitative and quantitative methods, which provides a new perspective and ideas for Y company to optimize its costs.
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