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| 论文编号： | 4400 | |
| 作者编号： | 2220100517 | |
| 上传时间： | 2012/6/8 9:05:21 | |
| 中文题目： | 基于价值链的N酶制剂制造企业成本管理研究 | |
| 英文题目： | Value Chain Cost Management of N Enzyme Manufacturing Enterprise | |
| 指导老师： | 王志红 | |
| 中文关键字： | 价值链成本管理 价值链 制造企业 | |
| 英文关键字： | Cost management of Value Chain Value Chain Manufacturing Enterprise | |
| 中文摘要： | 经济的全球化和信息技术的广泛应用使得企业所面临的经营环境及管理模式都发生了巨大的变化。企业若想在新的形势下站稳脚跟取得优异成绩，就必须放宽眼界，以战略眼光指导企业活动。价值链作为战略成本管理的重要工具，对于现代企业战略成本管理与分析尤其重要。现代成本管理方面的要求，已经不同于传统成本控制局限在企业内部，而是将企业的上下游都包括在内，从横向的链状结构中寻找控制点，追求企业战略上的成本最小化。本文在对价值链相关理论进行回顾的基础上，结合制造业企业成本管理的特点，从价值链角度提出了改进制造业企业成本管理的基本思路。本文认为,价值链分析是一种非常重要的有战略意义的成本管理工具，企业可以从内部价值链和外部价值链两个角度考虑成本管理问题。内部价值链分析可以使企业分清楚企业各项基本或者辅助活动，并对这些价值活动进行成本价值分析，外部价值链的研究可以使企业在外部错综复杂的背景下考虑战略成本问题。在理论分析的基础上，本文以N酶制剂制造企业作为案例分析对象，考察了其内部价值链和外部价值链，发现N企业对于企业内部生产成本控制的比较严格，但是对于内部价值链中其他活动环节及外部价值链的把握不是很到位。通过运用价值链分析其各项活动优缺点提出改进建议。同时也希望能给制造类企业战略管理提供一定的借鉴价值。 | |
| 英文摘要： | Global economy and development of the information technology lead to the work environment and management model were changed a lot. If company wants to stand up and get a good score in this new situation, he should open his eyes and change the target from self benefit to customer satisfaction. The new cost management is not only focus on the cost control in company but also consider the external related companies, find out the control point and makes the company get the biggest value on strategy site. Base on the review of some theories regarding value chain, and also combine with the cost management of manufacture company, find a way to improve the cost management from the point of value chain. The value chain analysis is a very important tool for the cost management. External analysis can let company consider the strategy cost in the anfractuous background. Internal analysis can lead the base activities and assistant activities in company clearer and for the valuable activity, can get cost valuable analysis. In a word, Value chain theory has a very bright future in modern company cost management. Base on the theoretical analysis, this article use N enzyme manufacturing company as a case study object, investigated its internal and external value chain, found that the cost control of this N enzyme manufacturing company is very strict, but for other activities in the value chain of internal and external links, the understanding of the value chain is not enough. Through the application of the value chain analysis the advantages and disadvantages and puts forward Suggestions on improvement activities. Also hope to be able to give manufacturing company value chain management to provide certain reference value. | |
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