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论文编号：	15240
作者编号：	2320224223
上传时间：	2024/12/15 14:11:42
中文题目：	基于价值链的X家电企业成本管理研究
英文题目：	Research on Cost Management of X Household Appliance Enterprise Based on Value Chain
指导老师：	程新生
中文关键字：	价值链；成本管理；家电企业
英文关键字：	Value Chain; Cost Management; Household Appliance Enterprise
中文摘要：	随着电子商务及社会经济发展，小家电产品以其时尚、精致、智能等特性，迎合消费者需求，不断扩大市场。但由于小家电行业门槛较低，同业企业也不断增加，竞争加剧，同时又面临着消费者需求趋于理性，市场遇冷的形式，行业整体承压，不少企业将“降本增效”作为重点经营目标，优化产线及品类布局，寻求创新，提升企业竞争力。X家电企业是乘着互联网东风起家的一家企业，然而目前流量红利不再，竞争优势减弱，必须加强对成本的管理才能提升利润，提升竞争力。传统的成本管理方法着重于企业内部各项显性成本，具有一定的局限性，基于价值链的成本管理办法可以拓宽成本管理范围，从全局视角对企业成本管理问题进行研究，从而帮助企业实现资源的合理配置，实现企业价值增值。 本文使用案例研究法、文献研究法、比对分析法对X家电企业的成本管理进行研究。首先介绍了价值链和成本管理相关概念及理论，然后引出价值链成本管理，为后文提供了理论依据。随后介绍了X家电企业的基本情况及其成本管理现状。然后基于价值链视角对其成本管理存在的问题进行深入分析分析，涉及内部价值链的几个关键环节有研发、采购、生产、仓储、销售，也对外部价值链中涉及上游供应商及下游销售平台的问题进行了分析，探索其价值链各环节中存在的成本浪费及资源配置不合理之处。最后，根据X家电企业的具体情况，利用其自动化、数字化的优势，针对上述问题分别从内、外价值链视角提出了优化建议。期望达到企业各部门环环相扣、提高工作效率、降低企业成本、提升企业竞争力的目标。本文将价值链成本管理理论与X家电企业实际经营情况结合，对其成本管理具有一定的指导意义，同时为业内其他企业提供一定的参考。
英文摘要：	With the development of e-commerce and economy,small household appliances with fashion,exquisite and other characteristics,consumer demand,and continue to expand the market.However,due to the low threshold of the small home appliance industry, the number of entry into the enterprise is also increaseing,competition intensified, and at the same time facing the consumer demand tends to be rational, the market is cold, the industry as a whole is under pressure,a lot of enterprises will "reduce costs and increase efficiency" as the focus of the business objectives, optimization of the production line and the layout of the categories,and to seek innovation to improve the competitiveness of enterprises. X Home Appliances is a company that started on the east wind of the Internet,but now the traffic dividend is no longer, the competitive advantage is weakening, and we must strengthen the management of costs in order to increase profits and enhance competitiveness. The cost management focuses on the explicit costs within the enterprise, which has certain limitations. The cost management approach based on the value chain can expand the purview of cost management and study the cost management of the enterprise from a holistic perspective, so as to help the enterprise to realize the rational allocation of resources and realize the value-added value of the enterprise. This paper firstly briefly describes the research background and significance, and then compares the current research status at home and abroad. Secondly, the paper establishes the theoretical groundwork by introducing pertinet concepts and theories to value chain cost management.The third part introduces the basic situation of X home appliance enterprise and the current situation of cost management. Then based on the value chain perspective on its cost management problems, several key links involving the internal value chain are R&D, purchasing, production, warehousing, sales, and also the external value chain involving upstream suppliers and downstream sales platform. Finally, according to the specific situation of X home appliance enterprise, taking advantage of its automation and digitalization, optimization suggestions are made for the above problems from internal and external value chain perspectives respectively. It is expected to achieve the interlocking of enterprise departments, improve efficiency, enterprise costs, and enhance enterprise competitiveness. This paper combines the value chain cost management theory with the actual operating situation of X home appliance enterprise, which has a certain guiding significance for its cost management, and at the same time provides a certain reference for other enterprises in the industry.
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