本文選題：SDGT集團　切入點：成本管理　出處：《山東理工大學(xué)》2017年碩士論文

【摘要】：鋼鐵行業(yè)是影響著我國國民經(jīng)濟發(fā)展的重要基礎(chǔ)產(chǎn)業(yè)之一,經(jīng)過幾十年改革開放的發(fā)展,我國的鋼鐵企業(yè)有了較大的發(fā)展,但是隨著市場環(huán)境和需求的變化,傳統(tǒng)的鋼鐵企業(yè)管理經(jīng)營模式,已經(jīng)難以滿足現(xiàn)代市場環(huán)境下的鋼鐵企業(yè)發(fā)展需求。為了能夠改變傳統(tǒng)成本控制觀念,此次基于價值鏈的成本管理研究,通過對企業(yè)內(nèi)部的生產(chǎn)工藝價值鏈流程的優(yōu)化來提高企業(yè)效益,全面降低作業(yè)成本。在國家供給側(cè)改革和能源結(jié)構(gòu)調(diào)整的情況下,鋼鐵企業(yè)更是要進行自我結(jié)構(gòu)的優(yōu)化調(diào)整,以科技來提高生產(chǎn)效率,降低生產(chǎn)成本。從戰(zhàn)略高度來進行企業(yè)的成本管理,從戰(zhàn)略層次來進行鋼鐵企業(yè)的價值鏈成本管理,這樣具有一定的現(xiàn)實意義。此次選擇SDGT集團作為研究對象,是因為該集團公司具有一定的代表性,其研究結(jié)果對我國鋼鐵企業(yè)的改革有著一定的借鑒意義。本文將鋼鐵行業(yè)的成本管理納入研究視野,通過梳理相關(guān)理論基礎(chǔ)、剖析存在問題、提出改革建議,為SDGT的成本管理改革提供科學(xué)決策參考。文章首先介紹了選題背景和選題意義,了解研究目的,使讀者對鋼鐵行業(yè)的發(fā)展背景有了簡單的了解;其次,對相關(guān)理論進行介紹,主要包括價值鏈理論和基于價值鏈的成本管理理論,分別從它們的概念和特點兩方面進行介紹,并深入分析了價值鏈成本管理的主要內(nèi)涵;再次,分析了SDGT價值鏈成本管理的現(xiàn)狀和問題分析,主要分析了價值鏈成本管理的現(xiàn)狀及存在的問題;然后,又從內(nèi)部價值鏈和外部價值鏈兩個方面研究確定了SDGT價值鏈成本管理策略;文章最后提出健全完善SDGT成本管理實施保障,賦予成本管理研究以新的觀察視角和指導(dǎo)意義。
[Abstract]:The iron and steel industry is one of the important basic industries affecting the development of our national economy. After decades of reform and opening up, the iron and steel enterprises in our country have made great progress, but with the change of market environment and demand, The traditional management mode of iron and steel enterprises has been difficult to meet the development needs of iron and steel enterprises under the modern market environment. In order to change the traditional concept of cost control, this research on cost management based on value chain, Through the optimization of the production process value chain process within the enterprise to improve the enterprise efficiency and reduce the activity cost. In the case of the national supply-side reform and the adjustment of the energy structure, the iron and steel enterprises should carry out the optimization and adjustment of the self-structure. Using science and technology to improve production efficiency, reduce production costs, from the strategic level to carry out the cost management of enterprises, from the strategic level to carry out the value chain cost management of iron and steel enterprises, This is of certain practical significance. This time, SDGT Group was chosen as the research object because the group company is representative. The research results have certain reference significance for the reform of iron and steel enterprises in our country. This paper brings the cost management of iron and steel industry into the research field of vision, analyzes the existing problems, and puts forward some reform suggestions through combing the relevant theoretical basis. This paper first introduces the background and significance of the topic, understanding the purpose of the research, so that readers have a simple understanding of the development background of the iron and steel industry; secondly, the related theory is introduced. It mainly includes the theory of value chain and the theory of cost management based on value chain. It introduces their concepts and characteristics, and analyzes the main connotation of cost management of value chain. This paper analyzes the current situation and problems of SDGT value chain cost management, mainly analyzes the current situation and existing problems of value chain cost management. The paper also studies the cost management strategy of SDGT value chain from two aspects of internal value chain and external value chain. Finally, the paper puts forward to perfect the implementation of SDGT cost management, and endows the research of cost management with a new perspective of observation and guiding significance.
【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.31

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