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论文编号：	14763
作者编号：	2320213927
上传时间：	2024/6/8 16:02:30
中文题目：	基于价值链的S集团成本管理研究
英文题目：	Research on Value Chain Cost Control Improvement of S Group
指导老师：	刘志远
中文关键字：	价值链成本管理；S 集团；内部价值链；外部价值链
英文关键字：	Value chain cost management; S Group; Internal value chain; External value chain
中文摘要：	本文聚焦于 S 集团在非洲市场的成本管理问题，运用价值链理论、价值成 本管理理论和战略成本管理理论，对 S 集团的外部价值链和内部价值链环节进 行了深入的分析。通过对比 S 集团与可比集团在成本管理方面的数据，揭示了 S 集团在价值链成本管理方面的成绩与不足，并针对性地提出了优化策略。 在引言部分，简要介绍了研究背景和研究意义，阐述了非洲市场对企业成 本管理的挑战和机遇。同时，通过文献综述，梳理了国内外关于价值链成本管 理和战略成本管理的相关研究，为后续的理论分析和实证研究奠定了基础。在 理论框架部分，本文详细阐述了价值链理论和成本管理理论在企业管理中的应 用。这些理论为分析 S 集团的成本管理现状和问题提供了有力的理论支持。接 着，深入分析了 S 集团的成本管理现状。通过对 S 集团的成本构成、成本控制 措施以及成本管理流程等方面的分析，揭示了 S 集团在成本管理方面存在的问 题和挑战。这些问题不仅影响了 S 集团的运营效率，也制约了其在非洲市场的 进一步发展。在问题诊断部分，运用价值链分析方法，对 S 集团在应用价值链 成本管理中存在的问题进行了深入探讨。通过对比 S 集团与可比公司的数据， 发现 S 集团在成本管理的某些环节存在不足，如采购成本控制不够严格、生产 效率不高、销售渠道成本过高等。 针对这些问题，本文提出了 S 集团应用价值链成本管理的优化措施。这些 措施旨在帮助 S 集团降低运营成本，提高运营效率，从而在激烈的市场竞争中 获得更大的竞争优势。同时也希望这些措施能为其他跨国企业在非洲市场的成 本管理提供有益的借鉴和参考。
英文摘要：	This paper focuses on the cost management of S Group in the African market, and uses the value chain theory, value cost management theory and strategic cost management theory to conduct an in-depth analysis of the external and internal value chain links of S Group. By comparing the data of S Group and comparable groups in cost management, the paper reveals the achievements and shortcomings of S Group in value chain cost management, and puts forward the optimization strategy. In the introduction part, the research background and significance are briefly introduced, and the challenges and opportunities of African market for enterprise cost management are expounded. At the same time, through literature review, the relevant researches on value chain cost management and strategic cost management at home and abroad are sorted out, which lays a foundation for subsequent theoretical analysis and empirical research.In the part of theoretical framework, this paper elaborates the value chain theory and the application of cost management theory in enterprise management. These theories provide powerful theoretical support for analyzing the current situation and problems of S Group's cost management.Then, in-depth analysis of S Group's cost management status. Through the analysis of S Group's cost structure, cost control measures and cost management process, this paper reveals the problems and challenges existing in S Group's cost management. These problems not only affect the operational efficiency of S Group, but also restrict its further development in the African market.In the part of problem diagnosis, using the value chain analysis method, the problems existing in the application of value chain cost management in S Group are deeply discussed. By comparing the data of S Group with that of comparable companies, it is found that S Group has deficiencies in some aspects of cost management, such as insufficient procurement cost control, low production efficiency and high sales channel cost. In view of these problems, this paper puts forward the optimization measures of S Group applying value chain cost management. These measures are designed to help S Group reduce operating costs and improve operational efficiency, thereby gaining a greater competitive advantage in the fierce market competition. At the same time, it is also hoped that these measures can provide useful reference for other multinational enterprises in the African market cost management.
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