本文選題：T公司　切入點：價值鏈成本控制　出處：《中央民族大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來,數(shù)量眾多的中小企業(yè)已經成為我國社會經濟發(fā)展的一股重要力量。但是很多的中小企業(yè)相比于大型企業(yè),在資產規(guī)模、公司制度、企業(yè)管理等很多方面有著巨大的差距,尤其是在成本管理與控制方面,更是相對薄弱和落后,這也是制約我國中小企業(yè)生存和發(fā)展的一個重要原因。成本管理是是對企業(yè)各項成本費用消耗進行的核算、預測、決策,預算、控制、考核和分析的等一系列管理活動,是所有企業(yè)必須面對的一個重要管理問題,成本的高低直接反映了公司的經營效益好壞。尤其是在面對同行業(yè)的競爭時,當服務質量及產品質量都沒有明顯差異時,對企業(yè)成本的控制就發(fā)揮了絕對的競爭優(yōu)勢。在激烈的市場競爭中,就需要企業(yè)通過一系列的成本控制措施來降低成本,提升質量,提高客戶價值,穩(wěn)定自已在行業(yè)中的位置。隨著經濟發(fā)展及市場環(huán)境的不斷變化,傳統(tǒng)的成本控制理論和方法也需要不斷的發(fā)展和優(yōu)化,目前,價值鏈成本管理作為成本控制的強有力的分析工具備受關注,更多的企業(yè)將更注重對于價值鏈成本管理的優(yōu)化研究,用來提高自身企業(yè)的成本管理的水平。本文在綜合分析作業(yè)成本控制、目標成本控制、戰(zhàn)略成本控制和企業(yè)價值鏈分析的基礎之上,從價值鏈管理的視角重點研究利潤目標驅動下企業(yè)關鍵經營管理環(huán)節(jié)的成本控制的內容、方法與策略,并以T公司為案例,結合T公司的發(fā)展概況、經營情況、管理現(xiàn)狀、成本控制現(xiàn)狀,剖析了T公司在成本控制方面存在的問題及問題的成因,分析得出T公司在成本管理環(huán)節(jié)的問題主要在于目前的企業(yè)文化不能有效的促進企業(yè)降耗增效、采購環(huán)節(jié)和作業(yè)環(huán)節(jié)成本過高、人力資源缺乏系統(tǒng)管理、財務管理缺乏專業(yè)技術的規(guī)范。針對這些問題,本文運用價值鏈分析工具分別從T公司外部價值鏈和內部價值鏈進行分析,找出在企業(yè)價值鏈控制中的主要內容及關鍵點,并且針對問題提出相應的優(yōu)化改進措施,以降低企業(yè)整體的成本為最終目標,優(yōu)化企業(yè)資源配置,提高企業(yè)管理水平,使得T公司在有效控制成本的基礎之上更好的進行經營管理活動,形成自身特有的競爭優(yōu)勢。
[Abstract]:In recent years, a large number of small and medium-sized enterprises have become an important force in the social and economic development of our country. There is a huge gap in many aspects such as enterprise management, especially in cost management and control, which is relatively weak and backward. This is also an important reason for restricting the survival and development of small and medium-sized enterprises in China. Cost management is a series of management activities such as accounting, forecasting, decision-making, budgeting, control, assessment and analysis of the cost and expenses consumed by enterprises. It is an important management problem that all enterprises must face. The level of cost directly reflects the operating efficiency of the company. Especially in the face of competition in the same industry, when there is no obvious difference in service quality and product quality, In the fierce market competition, enterprises need a series of cost control measures to reduce costs, improve quality, and improve customer value. With the development of economy and the changing market environment, traditional cost control theories and methods also need to be developed and optimized. As a powerful tool of cost control, value chain cost management has attracted much attention. More and more enterprises will pay more attention to the optimization of value chain cost management. This paper is based on the comprehensive analysis of activity-based cost control, target cost control, strategic cost control and enterprise value chain analysis. From the perspective of value chain management, this paper focuses on the contents, methods and strategies of cost control in key management links of enterprises driven by profit objectives, and takes T Company as an example, combined with the general situation, management situation and management status of T Company. This paper analyzes the current situation of cost control, analyzes the existing problems and causes of the problems in cost control of T Company, and concludes that the main problem of T Company in cost management is that the current corporate culture can not effectively promote the efficiency of enterprise consumption reduction. The cost of purchasing and operating links is too high, human resources are lacking in system management, and financial management is lacking in professional technical standards. This paper uses the value chain analysis tool to analyze the external value chain and the internal value chain of T Company, finds out the main contents and key points in the enterprise value chain control, and puts forward the corresponding optimization and improvement measures in view of the problems. To reduce the overall cost of the enterprise as the ultimate goal, optimize the allocation of enterprise resources, improve the level of enterprise management, make T company on the basis of effective cost control on the basis of better management activities, forming its own unique competitive advantage.
【學位授予單位】：中央民族大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4;F406.7

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本文編號：1595800