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论文编号：	15214
作者编号：	2320224261
上传时间：	2024/12/12 18:04:32
中文题目：	基于价值链的垦丰种业成本管理研究
英文题目：	Research on Cost management of Kenfeng Seed Industry Based on Value Chain Theory
指导老师：	张继勋；王雷
中文关键字：	种业；价值链；成本管理
英文关键字：	Seed industry; Value chain; Cost management
中文摘要：	习近平总书记指出，“农业强国是社会主义现代化强国的根基”。随着农业现代化的不断推进，种子行业作为农业产业链中的关键环节，直接影响着农业生产的效率和效益。基于国家对“三农”工作的重视和现代种业发展，种子行业的发展水平直接关乎我国粮食安全的命脉。 近年来，种子企业发展势头日渐强盛，竞争日渐激烈。在这样的背景下，种子企业要想在竞争中脱颖而出，获得更多利润，就要在成本管理上做出战略调整。传统成本管理手段往往将企业内部流程分割处理，导致成本管理缺乏连贯性，无法全面覆盖产品成本的各个方面。这种分割式管理方式难以帮助种子企业脱离当下困境。因此，引入价值链理念，采用价值链分析的成本管理方法将企业的关注点从单纯的产品生产和内部运作扩展至整个产业链条。这种方法使得企业能够全面审视其价值创造过程，并在此基础上发掘降低成本和提升产品及服务品质的新机遇。 本文以种子企业中具有代表性的垦丰种业公司为研究对象，运用文献分析法、案例分析法以及比较分析法，结合垦丰种业公司目前运营状况及其行业特点，对垦丰种业公司的价值链成本管理现状进行介绍，并分析其成本管理中存在的问题，针对问题发掘背后原因，根据问题提出具体的优化意见。研究发现垦丰种业公司的研发投入成本与产出不匹配、采购成本管理不善、生产成本过高、销售成本结构不合理。最后，根据数据分析得出的结果，提出了包括目标成本法控制研发成本、提高科研成果商业化率、加强原材料采购成本控制和预算管理、供应商评级缩减采购成本、优化生产流程降低生产生本、革新库存分类降低储存成本、优化销售团队控制人力成本、控制品种特许权使用费成本在内的一系列具体改进措施。本文通过具体案例分析，旨在将价值链管理理论应用于实践，从而提高企业产业竞争力。其成果不仅对垦丰种业公司具有实际指导价值，也为同类种子企业在成本管理上提供参考有助于提升其市场竞争力。
英文摘要：	The general secretary pointed out that "a strong agricultural country is the foundation of a strong modern socialist country". With the continuous advancement of agricultural modernization, the seed industry, as a key link in the agricultural industry chain, directly affects the efficiency and effectiveness of agricultural production. Based on the country's emphasis on the "three rural" work and the development of modern seed industry, the development level of the seed industry is directly related to the lifeblood of China's food security. In recent years, the development momentum of seed enterprises has become stronger and stronger, and the competition has become increasingly fierce. In this context, if seed companies want to stand out from the competition and get more profits, they must make strategic adjustments in cost management. Traditional cost management methods often divide the internal processes of enterprises, resulting in a lack of coherence in cost management and inability to fully cover all aspects of product costs. This kind of segmented management is difficult to help seed companies get out of the current predicament. Therefore, the concept of value chain is introduced, and the cost management method of value chain analysis is adopted to expand the focus of enterprises from simple product production and internal operation to the entire industrial chain. This approach enables companies to take a holistic view of their value creation process and identify new opportunities to reduce costs and improve product and service quality. This paper takes Kenfeng Seed Company, a representative seed company, as the research object, uses literature analysis, case analysis and comparative analysis methods, combined with the current operation status of Kenfeng Seed Company and its industry characteristics, introduces the current situation of value chain cost management of Kenfeng Seed Company, analyzes the problems existing in its cost management, explores the reasons behind the problems, and puts forward specific optimization suggestions according to the problems. The results show that Kenfeng Seed Company does not match the R&D investment cost and output, the procurement cost is poorly managed, the production cost is too high, and the sales cost structure is unreasonable. Finally, according to the results of data analysis, a series of specific improvement measures were proposed, including controlling R&D costs by target cost method, improving the commercialization rate of scientific research results, strengthening the cost control and budget management of raw material procurement, reducing procurement costs by supplier rating, optimizing production processes to reduce production costs, innovating inventory classification to reduce storage costs, optimizing sales teams to control labor costs, and controlling variety royalty costs. Through specific case analysis, this paper aims to apply the theory of value chain management to practice, so as to improve the industrial competitiveness of enterprises. The results not only have practical guiding value for Kenfeng Seed Company, but also provide reference for similar seed enterprises in cost management, which is helpful to enhance their market competitiveness.
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