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论文编号：	8863
作者编号：	2120142928
上传时间：	2016/12/9 12:52:22
中文题目：	基于价值链的B公司成本管理研究
英文题目：	Cost Management Research of B Company Based on The Value-chain
指导老师：	张晓农
中文关键字：	价值链；成本管理；汽车零部件；目标成本法；准时制生产方式
英文关键字：	Value chain;Cost management;Auto parts;Target cost method;Just-in-time mode
中文摘要：	近年来，我国汽车制造业发展十分迅速，汽车行业的发展不仅拉动了中国经济增长，也促进了人们生活水平的提高。汽车制造业是一种分工精细的行业，各种零部件的生产、整车的组装都由不同的企业来完成。做好成本管理是汽车企业生存、发展的保障，然而传统的成本模式已不再能满足当前形势下企业越来越高的管理需求。本文引入了一种新的分析方法，把价值链和多种成本管理模型、方法进行了融合，目的是找到一种更先进的企业成本管理模式。首先，本文介绍了研究背景和意义，回顾了国内外有关价值链的文献，并介绍了价值链理论和成本管理理论，其中价值链理论分为内部的价值链和外部的价值链，成本管理理论则介绍了目标成本法、质量成本管理、准时制生产方式、经济订货批量模型。然后，本文进入案例分析阶段，以一个汽车内饰件制造企业为案例，介绍公司整体情况，深入分析该企业各个环节的管理现状，主要分析了采购、生产、研发、质量控制和售后环节，指出其成本管理上的缺陷和存在的问题。最后，本文基于价值链的角度，提出了各个环节进行成本管理优化的建议。第一，公司要关注自身采购、物流、仓储环节的成本控制，这些环节属于辅助生产环节，并不直接产生价值，应该尽可能地以降低成本，减少原材料、半成品在车间和仓库的停留时间；第二，公司要关注生产的连贯性，依靠年度计划、月计划进行原材料的准备和生产存在缺陷，应该改进这种生产模式，采用准时制生产方式，从最终产品开始入手，拉动式生产，尽可能地降低中间环节非增值作业；第三，目标成本管理运用在公司研发成本管理上，可以有效降低研发成本。第四，加强质量成本管理，采用最优质量模型，制定适合公司产品的质量标准。本文对价值链成本管理的研究，是从企业价值链上某几个环节进行的分析，存在一定的片面性，但研究结果为汽车制造企业提供了新的思路。对于从价值链角度进行成本管理的企业，本文可以作为参考与借鉴，通过外部经验与企业现状的结合，制定出一套适合自己的管理模式。
英文摘要：	In recent years, China's automobile manufacturing industry is developing rapidly, the development of the automobile industry not only stimulated China's economic growth, but also promote the improvement of people's living standards. Automobile manufacturing industry is a division industry, the production of various parts, the assembly of vehicles, all made by different enterprises. Good cost management is the key to the survival and development of auto companies, but the traditional cost management model can not meet the current needs of enterprises. This paper introduces a new analysis method, the value chain analysis with the traditional cost management methods. the purpose of this paper is to find a more advanced cost management model. First of all, this paper introduces the background and significance of the research, reviews the domestic and foreign literature about the value chain, and introduces the value chain theory and cost management theory, in which the value chain theory is divided into internal value chain and external value chain, while cost management divided into the target cost method, quality cost management, just - in - time mode and EOQ model. Then, this paper enters the case analysis stage, introduced a car interior decoration parts manufacturing enterprises, found the problem of its procurement, production, after-sales service, storage, research and quality control processes. Finally, based on the value chain, this paper puts forward some suggestions to optimize the cost management. Firstly, the company should pay attention to its own procurement, logistics, warehousing links, these links are auxiliary production links, does not directly generate value, the cost on these parts should be reduced, reduce raw materials, semi-finished products in the workshop and warehouse retention; Secondly, the company should pay attention to the coherence of production, the preparation of raw materials and production are all relied on the annual plan and the monthly plan, it is Inefficient, we should improve this mode of production, using JIT mode of production, starting from the product, using product to pull the entire production chain, reduce non-value-added operations; Thirdly, the target cost management used in the company's R&D cost management, can effectively reduce R&D costs. At last, we should strengthen the quality of cost management, find appropriate quality standards with the best quality model The research of value chain cost management in this paper comes from several links in the value chain, there are some shortcomings in the analysis of this paper, but the research results provide new ideas for the automobile manufacturing enterprises. This article can be used as a reference for the enterprise which cares about the value chain. Enterprise management mode needs to be combined with its own situation.
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