联系我们

论文查询结果	返回搜索

论文编号：	14498
作者编号：	2120213447
上传时间：	2024/3/8 20:54:00
中文题目：	K钢铁公司基于价值链的成本管理研究
英文题目：	Research on Value Chain Cost Management in K Steel Company
指导老师：	程新生
中文关键字：	钢铁企业;价值链;成本管理
英文关键字：	Iron and steel enterprise;Value chain;Cost management
中文摘要：	钢铁行业是我国国民经济的重要支柱产业，经过多年发展我国钢铁行业已经进入成熟发展阶段，在国家严控产能和“双碳”目标大背景下，钢铁行业朝去产能、高质量方向发展，传统钢铁企业转型升级愈发困难，竞争日趋激烈。从需求端看，我国是钢铁第一消费大国，建筑业和制造业是钢铁消费的两大支柱，但2021年以来受外部环境和政策影响，基建和房地产需求增速减弱带动钢铁整体消费增速下滑；从生产端看，我国是全球最大的粗钢生产国家，政策调控是影响钢铁产量的主要因素，2021年以来我国进入“产能产量双控”阶段，钢铁产能有所下滑，规模经济所产生的竞争优势不再显著。我国钢铁企业众多，近年来受外部供需影响较大，利润不断下滑，竞争环境日趋严峻，在新的竞争挑战下，成本管理对于钢铁企业的重要性愈发重要。 钢铁企业传统成本管理模式过于局限，过分关注生产环节的成本控制，一味地追求在生产环节极致降本，忽视了其他环节对成本控制的重要性。基于价值链的成本管理为企业的成本管理提供了新方法和新思路，该方法拓展了成本管理的时间和空间范围，是面向企业整体价值链进行成本控制的方法，从企业内外部价值链进行全面分析，站在更宏观的视角为企业管理者提供成本优化的思路，提高了企业资源的利用效率，有助于为企业实现降低成本、获得竞争优势的目标。 本文的案例企业是Y省最大的钢铁企业，具有一定的行业代表性和共性，近年来经营不佳、利润连续出现亏损，成本管理的优化有助于其提高盈利水平。本文以价值链理论为基础，将运用基于价值链的成本管理理论对K公司的成本管理进行研究，通过对其内外部价值链的分析找到目前K公司成本管理存在的问题，并运用成本管理的思想为解决这些问题提出相应的改进方法。本文基于对K公司价值链成本管理的研究，一方面为K公司优化成本管理、获得成本竞争优势提供了新思路，另一方面也为同类企业提高成本管理水平提供了一定的借鉴和参考。
英文摘要：	Iron and steel industry is an important pillar industry of China's national economy, after years of development of China's steel industry has entered a mature stage of development, in the country's strict control of production capacity and the "double carbon" goal of the background, the iron and steel industry towards the development of production capacity, high-quality direction, the traditional iron and steel enterprises transformation and upgrading of the more difficult, increasingly fierce competition. From the demand side, China is the first consumer of iron and steel, construction and manufacturing industry is the two pillars of steel consumption, but since 2021 by the external environment and policy, infrastructure and real estate demand growth rate weakened driven by the decline in the overall growth rate of iron and steel consumption; from the production side, China is the world's largest crude steel production countries, policy regulation is the main factor affecting the iron and steel production since 2021, China entered the "double control of capacity and production" target, and "double control of capacity and production" target. Since 2021, China has entered the stage of "double control of production capacity", steel production capacity has declined, and the competitive advantage generated by economies of scale is no longer significant. China's many steel enterprises, in recent years by the external supply and demand, profits decline year by year, competition is becoming increasingly fierce, in the new competitive environment, the importance of cost management for the steel enterprise is more and more important. The traditional cost management mode of iron and steel enterprises is too limited, overly concerned about the cost control of the production process, the pursuit of the ultimate cost reduction in the production process, ignoring the importance of other aspects of cost control. Value chain-based cost management provides a new method and new ideas for enterprise cost management, which expands the time and space scope of cost management, is a cost control method for the overall value chain of the enterprise, conducts a comprehensive analysis of the internal and external value chain of the enterprise, stands in a more macroscopic perspective to provide cost optimization ideas for enterprise managers, improves the efficiency of the utilization of enterprise resources, and helps to achieve the goal of cost reduction and competitive advantage for the enterprise. The goal of reducing costs and gaining competitive advantage. The case study enterprise in this paper is the largest iron and steel enterprise in province Y, which is representative of the industry to a certain extent. In recent years, it has suffered from poor operation and consecutive losses, and improved cost management can help to improve its profitability. This paper will use the cost management theory based on the value chain to study the cost management of Company K. Through the analysis of its internal and external value chain, we will find out the problems existing in the cost management of Company K. We will use the idea of cost management to put forward corresponding measures for solving these problems. Through the research on the value chain cost management of Company K, it provides new ideas for Company K to optimize cost management and gain cost competitive advantages on the one hand, and provides certain reference for similar enterprises to improve their cost management level on the other hand.
查看全文：	预览  下载(下载需要进行登录)