本文選題：S水泥公司 + 成本管理��； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：成本管理已經(jīng)成為了企業(yè)管理中的一個(gè)重頭戲,利用成本效益原則為企業(yè)創(chuàng)造價(jià)值已成為當(dāng)今的一種必要的財(cái)務(wù)策略。成本管理研究已經(jīng)有很長(zhǎng)的歷史,但是隨著經(jīng)濟(jì)全球化發(fā)展,市場(chǎng)變得日益復(fù)雜,面臨的問(wèn)題也就越來(lái)越多,管理策略和方法也就需要不斷地改進(jìn)和更新,對(duì)價(jià)值鏈的研究就應(yīng)運(yùn)而生。通過(guò)整個(gè)生產(chǎn)流程來(lái)分析產(chǎn)品的制作成本,進(jìn)行內(nèi)部和外部?jī)r(jià)值鏈的全方位考慮,構(gòu)建上游和下游價(jià)值鏈,更加全面和客觀的反映了產(chǎn)品各個(gè)環(huán)節(jié)所消耗的成本,從而有利于分析出哪些是對(duì)企業(yè)來(lái)說(shuō)是有價(jià)值的,是可以給企業(yè)帶來(lái)增值的,又有哪些環(huán)節(jié)的作業(yè)是無(wú)效的,不會(huì)給企業(yè)帶來(lái)任何效益或者是不增值的活動(dòng)。這樣就可以充分發(fā)揮企業(yè)的能動(dòng)性,對(duì)企業(yè)活動(dòng)進(jìn)行合理的規(guī)劃和設(shè)計(jì),從而實(shí)現(xiàn)成本效益最大化。文章以S水泥公司作為研究對(duì)象,在力所能及的范圍內(nèi)對(duì)S水泥公司進(jìn)行基于價(jià)值鏈的成本管理研究,研究過(guò)程中使用了作業(yè)成本法、PEST分析方法等分析方法,對(duì)S水泥公司進(jìn)行內(nèi)部?jī)r(jià)值鏈的成本分析、產(chǎn)業(yè)價(jià)值鏈的成本分析和競(jìng)爭(zhēng)對(duì)手價(jià)值鏈的成本分析,找出其增值環(huán)節(jié)和不增值環(huán)節(jié),并針對(duì)增值環(huán)節(jié)和不增值環(huán)節(jié)給出優(yōu)化方案,最后給優(yōu)化方案提出相應(yīng)的保障措施。文章引入價(jià)值鏈的理論思想,對(duì)S水泥公司的成本分析和研究后,可得出的結(jié)論是:S水泥公司在成本管理方面,可實(shí)行目標(biāo)管理,提高成本控制水平;在生產(chǎn)方面,可推行精益化生產(chǎn),降低庫(kù)存;在籌資方面,可以多使用信用借款,實(shí)行多種籌資方式,降低籌資成本,對(duì)外關(guān)注經(jīng)營(yíng)風(fēng)險(xiǎn),適當(dāng)擴(kuò)大投資范圍,提煉出重要的供應(yīng)商和客戶,建立牢固的合作關(guān)系等。同時(shí)還應(yīng)該進(jìn)行校企合作,加大研發(fā)力度,提高產(chǎn)品的性能,注重環(huán)境保護(hù),開(kāi)展政府扶持項(xiàng)目,以獲得政府扶持,從而實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)成本最低,利益最大化的目標(biāo)。
[Abstract]:Cost management has become an important part of enterprise management, and it has become a necessary financial strategy to use the principle of cost benefit to create value for enterprises.The research on cost management has a long history, but with the development of economic globalization, the market becomes more and more complex, and the problems are becoming more and more, management strategies and methods need to be constantly improved and updated.The research on value chain arises at the historic moment.Through the whole production process to analyze the production costs of products, internal and external value chain considerations, the construction of upstream and downstream value chain, more comprehensive and objective reflect the cost of each link of the product,Thus, it is helpful to analyze which is valuable to the enterprise, which can bring the value to the enterprise, and which links of the operation are invalid, will not bring any benefit to the enterprise or the activities that do not add value.In this way, we can give full play to the initiative of the enterprise, and plan and design the enterprise activities reasonably, so as to maximize the cost and benefit.This paper takes S cement Company as the research object, carries on the cost management based on the value chain to S cement company within the limits of its ability, and uses the activity-based costing method and pest analysis method in the process of the research.The cost analysis of the internal value chain, the industry value chain and the competitor value chain of S cement company are carried out to find out the value-added link and the non-value-added link, and to give the optimization scheme for the value-added link and the non-value-added link.Finally, the corresponding safeguard measures are put forward for the optimization scheme.This paper introduces the theory of value chain, and after analyzing and studying the cost of S cement company, we can draw the conclusion that in cost management, the goal management can be carried out, the level of cost control can be improved, and the production of S cement company can be improved.We can promote lean production and reduce inventory; in financing, we can make more use of credit loans, implement a variety of financing methods, reduce the cost of financing, pay attention to business risks, appropriately expand the scope of investment, and extract important suppliers and customers.Establish a firm relationship of cooperation, etc.At the same time, we should cooperate with schools and enterprises, strengthen R & D, improve the performance of products, pay attention to environmental protection, carry out government support projects to obtain government support, so as to achieve the goal of lowest operating cost and maximum benefit.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.71;F406.72

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本文編號(hào)：1746299