本文選題：GP公司 + 價值鏈��； 參考：《湘潭大學》2017年碩士論文

【摘要】：制造業(yè)企業(yè)是推動中國經濟增長的微觀基礎和重要引擎,但為了從根本上提升企業(yè)的核心競爭力和生產效率,擁有完善的成本控制體系是必不可少的。在中國經濟新常態(tài)的背景下,制造業(yè)行業(yè)的形式不容樂觀,成本控制的重要性更加凸顯,但傳統(tǒng)的成本控制理論已經不能適應當前制造業(yè)企業(yè)的發(fā)展要求和發(fā)展方向,所以從價值鏈角度,根據企業(yè)的上游、中游和下游價值鏈來分析企業(yè)成本控制中存在的問題具有重要的現實意義。鑒于此,本文以GP燈具制造公司作為研究對象,以價值鏈成本控制理論為核心,分析其在三個價值鏈階段的成本控制現狀和問題。選擇GP公司的原因在于以燈具為核心的制造和研發(fā)符合目前中國大部分制造業(yè)企業(yè)的特征,是資本密集和技術密集型行業(yè),包含原材料采購、產品生產、產品研發(fā)以及營銷等各個環(huán)節(jié),也涵蓋了企業(yè)價值鏈分析的基本內容。要實現以GP公司為代表的中國制造業(yè)企業(yè)的成本控制,不僅要著眼于企業(yè)所處的外部環(huán)境和內部凈值,更要從企業(yè)價值鏈角度進行分析。具體來說,本文首先在文獻歸納的基礎上從價值鏈理論、成本控制理論以及基于價值鏈的成本控制三個角度進行了理論分析。接著,本文通過介紹GP公司的相關情況,從上游、中游和下游三個層面分析了GP公司的價值鏈構成,并分析了企業(yè)價值鏈中成本控制的現狀。再次,本文分析了GP公司上游、中游和下游價值鏈環(huán)節(jié)中成本控制的問題,其中上游價值鏈成本控制的問題包括采購價格過高、人員綜合素質不高所引發(fā)的道德風險以及采購效率低下等;中游價值鏈成本控制問題包括科技精品開發(fā)的成本控制體系不完善、研發(fā)的隱性成本被忽略和競爭對手價值鏈分析的缺陷;下游價值鏈成本控制的問題體現在銷售渠道管理成本負擔重、品牌管理成本提升和市場細分與客戶管理成本較大等方面。最后,從企業(yè)價值鏈角度提出了GP公司成本控制的策略,其中上游價值鏈策略包括完善戰(zhàn)略體系、優(yōu)化采購體系、加強陽光采購以及完善高素質專業(yè)化團隊建設;中游價值鏈策略包括重視燈具創(chuàng)新中的完善自主研發(fā)、隱性成本控制和加強競爭對手價值鏈成本控制分析三個方面;下游價值鏈策略包括加強營銷渠道管理、推進同創(chuàng)新營銷體系建設和完善客戶關系管理等。
[Abstract]:Manufacturing enterprises are the micro foundation and important engine to promote China's economic growth, but in order to improve the core competitiveness and production efficiency of enterprises fundamentally, it is necessary to have a perfect cost control system. Under the background of the new normal of Chinese economy, the form of manufacturing industry is not optimistic, the importance of cost control is more prominent, but the traditional cost control theory can no longer adapt to the current development requirements and development direction of manufacturing enterprises. Therefore, it is of great practical significance to analyze the problems existing in the cost control of enterprises from the point of view of value chain, according to the upstream, middle and downstream value chains of enterprises. In view of this, this paper takes GP Luminaire Manufacturing Company as the research object, takes the value chain cost control theory as the core, analyzes its cost control present situation and the question in the three value chain stages. The reason for choosing GP Company is that the manufacturing and R & D with lamps as the core conforms to the characteristics of most manufacturing enterprises in China at present. They are capital-intensive and technology-intensive industries, including raw material procurement and product production. Product development and marketing and other links, also covers the basic content of enterprise value chain analysis. In order to realize the cost control of Chinese manufacturing enterprises represented by GP Company, we should not only focus on the external environment and internal net value of enterprises, but also analyze the value chain of enterprises. Specifically, on the basis of literature summarization, this paper makes theoretical analysis from three angles: value chain theory, cost control theory and cost control based on value chain. Then, by introducing the relevant situation of GP Company, this paper analyzes the value chain structure of GP Company from the upstream, middle and downstream levels, and analyzes the current situation of cost control in the enterprise value chain. Thirdly, this paper analyzes the cost control problems in the upstream, middle and downstream value chains of GP Company. The cost control problems in the upstream value chain include the excessive purchase price. The moral hazard caused by the low comprehensive quality of the personnel and the low purchasing efficiency, the cost control problems in the middle stream value chain include the imperfect cost control system for the development of scientific and technological fine products, The hidden cost of R & D is ignored and the defects of competitors' value chain analysis; the cost control of downstream value chain lies in the heavy burden of management cost of sales channel, the promotion of brand management cost and the greater cost of market segmentation and customer management. Finally, from the point of view of enterprise value chain, the paper puts forward the strategy of cost control in GP Company. The strategy of upstream value chain includes perfecting the strategic system, optimizing the purchasing system, strengthening sunshine purchasing and perfecting the construction of high-quality professional team. The strategy of value chain in middle reaches includes paying attention to the improvement of independent R & D in the innovation of lamps and lanterns, controlling the hidden cost and strengthening the cost control of competitors' value chain, while the strategy of downstream value chain includes strengthening the management of marketing channels. Promote the construction of the same innovative marketing system and improve customer relationship management.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.72

【參考文獻】

相關期刊論文 前3條

1 孟凡生;張高成;;雙重動態(tài)成本控制機制研究[J];會計研究;2011年11期

2 陳正林;;企業(yè)物流成本生成機理及其控制途徑——神龍公司物流成本控制案例研究[J];會計研究;2011年02期

3 黎旭;;房地產供應鏈成本控制體系構建分析[J];湖南財經高等�？茖W校學報;2010年06期

，

本文編號：2017647