發(fā)布時間：2018-05-16 16:40

  本文選題：價值鏈 + 成本控制��； 參考：《河南工業(yè)大學》2017年碩士論文

【摘要】：市場經(jīng)濟的快速發(fā)展,使企業(yè)之間的競爭局勢也變得非常嚴峻。為了能夠擴大市場規(guī)模,同時使所占市場的份額不斷增加,目的是為了獲取更大的經(jīng)濟效益,企業(yè)間的競爭方式也變得多樣化,這使得我國企業(yè)不得不進行更加有效的科學管理。在目前的競爭環(huán)境下,企業(yè)要生存、成展和壯大就必須要有戰(zhàn)略管理意識,運用戰(zhàn)略思維管理企業(yè)。對于企業(yè)尤其是工業(yè)企業(yè)來說,只要戰(zhàn)略還是不行的,良好的成本控制是它們?nèi)俚姆▽?如果企業(yè)能夠有效控制住成本,即使與其他同行業(yè)占據(jù)同樣的市場份額,那么它的收益也將比同行業(yè)更高。因此,基于戰(zhàn)略管理理念以及成本控制的概念,戰(zhàn)略成本管理模式就被提出并得到廣泛運用。隨著價值鏈在企業(yè)中的普遍使用,企業(yè)越來越傾向于實施價值鏈管理,試圖通過對價值鏈上的各項業(yè)務流程進行優(yōu)化來降低組織的經(jīng)營成本。因此,價值鏈管理作為組成戰(zhàn)略成本控制的重要部分,要充分發(fā)揮價值鏈的作用,并把它運用到企業(yè)實際的成本管理過程中。本文主要通過案例進行研究,就是將基于價值鏈的戰(zhàn)略成本控制理論具體運用到格力電器案例中,分析格力電器在戰(zhàn)略成本控制中如何利用價值鏈,對自身各項資源進行優(yōu)化配置,并找到格力關鍵的成本動因。然后,通過對這些驅(qū)動因素的分析,指出格力可以通過強化動因來控制企業(yè)的成本。再次,對格力電器內(nèi)部和外部環(huán)境進行掃描,并確定格力的戰(zhàn)略定位,找到了適合格力發(fā)展的戰(zhàn)略方針。最后對該企業(yè)有效地實施戰(zhàn)略成本控制模式做出評價以及進行完善�；诟窳﹄娖鲀r值鏈的戰(zhàn)略成本管理方法的運用,對我國家電行業(yè)以及其他企業(yè)都有一定的啟示意義。對于我國企業(yè)來說,都應該摒棄傳統(tǒng)的成本控制方法,都應站在戰(zhàn)略高度,進行成本的控制,認清自身的價值鏈,對成本動因不斷地分析并進行控制,進而降低企業(yè)的成本并能保持競爭優(yōu)勢。
[Abstract]:With the rapid development of market economy, the competition between enterprises becomes very severe. In order to be able to expand the size of the market while increasing its share of the market, in order to achieve greater economic benefits, competition among enterprises has become diversified, This makes our enterprises have to carry out more effective scientific management. In the current competitive environment, enterprises must have strategic management consciousness and use strategic thinking to manage enterprises in order to survive, develop and expand. For enterprises, especially industrial enterprises, as long as the strategy is not good, good cost control is the magic weapon for them to win. If the enterprise can effectively control the cost, even if it has the same market share as other industries, Then its earnings will also be higher than the same industry. Therefore, based on the concept of strategic management and cost control, strategic cost management model has been put forward and widely used. With the widespread use of value chain in enterprises, enterprises are more and more inclined to implement value chain management, and try to reduce the operating cost by optimizing various business processes on the value chain. Therefore, as an important part of strategic cost control, value chain management should give full play to the role of value chain and apply it to the actual cost management process of enterprises. This paper mainly through the case study, is to apply the strategic cost control theory based on the value chain to the Gree electrical appliance case, and analyze how Gree electric appliance makes use of the value chain in the strategic cost control. Optimize the allocation of its own resources, and find the key cost driver of Gree. Then, through the analysis of these drivers, Gree can strengthen the motivation to control the cost of the enterprise. Thirdly, the internal and external environment of Gree is scanned, and the strategic orientation of Gree is determined. Finally, it evaluates and perfects the effective implementation of strategic cost control mode. The application of the strategic cost management method based on Gree electrical appliance value chain has certain enlightenment significance to the household appliance industry and other enterprises in our country. For our enterprises, we should abandon the traditional cost control methods, should stand at the strategic level, control the cost, recognize their own value chain, and constantly analyze and control the cost drivers. Then reduce the cost of enterprises and maintain a competitive advantage.
【學位授予單位】：河南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.6

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