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论文编号：	15653
作者编号：	2320234146
上传时间：	2025/12/8 23:00:15
中文题目：	A军工企业价值链成本管理优化研究
英文题目：	Research on the Optimization of Cost Management in the Value Chain of Military Industry Enterprises
指导老师：	刘志远
中文关键字：	军工企业；成本管理；价值链
英文关键字：	Military industrial enterprises ;Cost management ;Value chain
中文摘要：	近年来，我国军工企业所处的内外部环境正经历深刻变革，行业竞争态势日趋激烈，加之新型军品定价机制的全面推行，使其在成本管控方面面临前所未有的压力。军工企业必须加快转变原有的成本管理方式，积极探索并引入更为科学先进的成本管理方法，以有效应对市场环境的变化，增强自身竞争实力，实现可持续的发展。 本文将文献研究与案例分析相结合，以价值链理论及价值链成本管理理论为基础，选取A军工企业作为研究对象。通过系统梳理该企业的业务特征、组织架构与运营流程，全面分析其经营状况、成本构成及现行成本管理制度。在此基础上，对A军工企业的价值链结构进行解析，总结其在价值链成本管理方面所采取的具体措施及取得的实际效果，进而识别当前管理模式中存在的主要问题，深入剖析其成因，并提出具有可行性的优化对策。 针对A军工企业价值链成本管理中存在的成本管理制度缺乏适应性、成本管理规范性不足、成本全产业链协同性不强、信息化保障作用未充分发挥等问题，笔者提出了优化成本管理制度、优化生产成本管理措施、强化核心供应商产业链协同发展、健全激励考核机制、完善成本管理信息系统建设等五方面建议。 本文选取了具有鲜明行业特性、市场化程度相对有限且对成本管控需求迫切的A军工企业作为研究对象，将价值链成本管理理论系统引入其成本管理体系的分析中。这一研究拓展了军工领域价值链成本管理的实证成果，在一定程度上填补了该行业相关实践案例的空白，弥补了现有研究中的若干不足，从而为同类企业实施价值链成本管理提供了可资参考的路径与方法，同时也增强了该理论对实践的指导意义。
英文摘要：	In recent years, the internal and external environment of China's military industrial enterprises has undergone profound changes. The competition in the industry has become increasingly fierce, and the full implementation of the new pricing mechanism for military products has put unprecedented pressure on cost control. Military industrial enterprises must accelerate the transformation of their original cost management methods, actively explore and introduce more scientific and advanced cost management approaches to effectively respond to changes in the market environment, enhance their competitive strength, and achieve sustainable development. This paper combines literature research with case analysis, based on the theory of the value chain and value chain cost management, and selects A military industrial enterprise as the research object. By systematically sorting out the business characteristics, organizational structure, and operation processes of the enterprise, it comprehensively analyzes its operating conditions, cost structure, and current cost management system. On this basis, it analyzes the value chain structure of A military industrial enterprise, summarizes the specific measures it has taken in value chain cost management and the actual effects achieved, and then identifies the main problems in the current management model, deeply analyzes their causes, and proposes feasible optimization countermeasures. In response to the problems existing in the value chain cost management of A military industrial enterprise, such as the lack of adaptability of the cost management system, insufficient standardization of cost management, weak coordination of the entire industrial chain, and underutilization of information technology support, the author puts forward five suggestions: optimizing the cost management system, optimizing production cost management measures, strengthening the coordinated development of the core supplier industrial chain, improving the incentive and assessment mechanism, and perfecting the construction of the cost management information system. This paper selects A military industrial enterprise, which has distinct industry characteristics, a relatively limited degree of marketization, and an urgent need for cost control, as the research object, and systematically introduces the theory of value chain cost management into the analysis of its cost management system. This research expands the empirical results of value chain cost management in the military industry, to a certain extent, fills the gap of relevant practical cases in this industry, and makes up for some deficiencies in existing research, thereby providing a reference path and method for similar enterprises to implement value chain cost management, and also enhancing the practical guidance significance of this theory.
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