本文選題：紡織　切入點：價值鏈　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：全球經(jīng)濟一體化步伐的加快,我國經(jīng)濟建設(shè)進(jìn)入結(jié)構(gòu)調(diào)整與升級的新常態(tài),加上我國勞動力成本,能源成本、運輸成本、環(huán)境治理成本逐年增長等原因,多方面因素作用使得我國紡織生產(chǎn)企業(yè)面臨的成本壓力越來越大,企業(yè)利潤空間越來越小,也使得一部分企業(yè)面臨虧損的窘境。此外,我國紡織業(yè)還面臨著陳舊設(shè)備淘汰、紡織纖維原料品質(zhì)低及經(jīng)濟體制與政策制約的挑戰(zhàn),整個紡織產(chǎn)業(yè)必須降本增效、轉(zhuǎn)型升級、創(chuàng)新發(fā)展。因此本文選取紡織企業(yè)的成本管理進(jìn)行探究。本文采用案例分析與實地調(diào)查相結(jié)合的方法對臨邑恒豐紡織科技有限公司基于價值鏈的成本管理進(jìn)行研究。首先,對國內(nèi)外文獻(xiàn)進(jìn)行整理,對成本管理及價值鏈概念進(jìn)行界定,介紹相關(guān)的理論;其次,找出該紡織企業(yè)成本管理存在的問題;再之,根據(jù)對企業(yè)橫向和縱向價值鏈分析,建立恒豐紡織公司全面成本管理體系;最后,提出基于價值鏈的全面成本管理的保障措施。最終得出結(jié)論:基于價值鏈的全面成本管理受到多方因素的影響,需要企業(yè)各個部門積極配合以提升企業(yè)成本管理的水平;通過比較企業(yè)間成本管理模式可以找出薄弱環(huán)節(jié)。臨邑恒豐通過實施全面成本管理,尋找橫向和縱向價值鏈上的增值活動以及薄弱環(huán)節(jié),并實現(xiàn)跨部門成本協(xié)同,實現(xiàn)從預(yù)算、采購到實際成本核算與監(jiān)督控制的一體化、系統(tǒng)化的成本管理體系。另外,通過成本考核獎懲的機制激發(fā)各級別員工工作活力,提高員工節(jié)約成本意識,鼓勵員工尋找降低成本的新方法,形成全面、全員、全過程的成本管理機制,最終提高企業(yè)的整體管理水平,培養(yǎng)出企業(yè)的核心競爭力,為實現(xiàn)企業(yè)從大到強打下堅實基礎(chǔ)。
[Abstract]:With the acceleration of the pace of global economic integration, China's economic construction has entered the new normal of structural adjustment and upgrading. In addition, the cost of labor, energy, transportation and environmental management has increased year by year in China. As a result of various factors, the cost pressure faced by textile manufacturing enterprises in China is increasing, the profit margins of enterprises are becoming smaller and smaller, and some enterprises are facing the dilemma of losing money. In addition, China's textile industry is also facing obsolete equipment. With the low quality of textile fiber raw materials and the challenge of economic system and policy constraints, the whole textile industry must reduce costs and increase efficiency, and transform and upgrade. Therefore, this paper chooses the cost management of textile enterprises to explore. This paper adopts the method of case analysis and field investigation to study the cost management based on value chain of Linyi Hengfeng Textile Technology Co., Ltd. This paper collates the domestic and foreign literature, defines the concepts of cost management and value chain, introduces the relevant theories; secondly, finds out the problems existing in the cost management of the textile enterprise; secondly, according to the analysis of the horizontal and vertical value chain of the enterprise, Finally, the paper puts forward the safeguard measures of the total cost management based on the value chain. Finally, it concludes that the total cost management based on the value chain is affected by many factors. It needs all departments of the enterprise to cooperate actively in order to improve the level of cost management; by comparing the mode of cost management between enterprises, we can find out the weak links, Linyi Hengfeng through the implementation of total cost management, Looking for value-added activities and weak links in horizontal and vertical value chains, and achieving cost synergy across sectors, integration of budget, procurement, actual cost accounting and supervision and control, and systematic cost management systems. Through the mechanism of reward and punishment of cost assessment, it can stimulate the work vitality of employees at all levels, improve staff's sense of cost saving, encourage employees to find new ways to reduce costs, and form a comprehensive, all-staff and whole process cost management mechanism. Finally, improve the whole management level of enterprises, cultivate the core competitiveness of enterprises, and lay a solid foundation for the realization of enterprises from big to strong.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.72;F426.81

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