【摘要】：隨著市場(chǎng)經(jīng)濟(jì)與全球經(jīng)濟(jì)一體化的快速發(fā)展,企業(yè)正處于日益激烈的競(jìng)爭(zhēng)中。對(duì)于企業(yè)的經(jīng)營(yíng)管理而言,成本控制至關(guān)重要,尤其是制造類(lèi)企業(yè)。企業(yè)成本的高低已成為衡量其在競(jìng)爭(zhēng)中是否具有競(jìng)爭(zhēng)優(yōu)勢(shì)的主要目標(biāo)之一。近年來(lái),我國(guó)制造企業(yè)在沿用傳統(tǒng)的成本控制方面還存在很多管理上的漏洞,制造企業(yè)的低成本優(yōu)勢(shì)正在逐漸降低,從而限制了企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。而企業(yè)要在當(dāng)下激烈的市場(chǎng)競(jìng)爭(zhēng)中處于不敗之地,就必須運(yùn)用與現(xiàn)代化發(fā)展要求相適應(yīng)的成本控制理論與方法。因此,企業(yè)實(shí)施價(jià)值鏈成本控制活動(dòng),就成為了新的實(shí)踐趨勢(shì)。價(jià)值鏈成本控制與傳統(tǒng)的成本控制理念有所不同,它是適應(yīng)現(xiàn)代化市場(chǎng)發(fā)展的一種開(kāi)放式鏈條,它將傳統(tǒng)的成本控制的范圍進(jìn)行了拓展延伸,使成本控制不在局限于單一的產(chǎn)品生產(chǎn)環(huán)節(jié),而是包括從產(chǎn)品的設(shè)計(jì)研發(fā)、采購(gòu)材料、生產(chǎn)加工、銷(xiāo)售以及售后等整個(gè)過(guò)程。TGXF公司是一家生產(chǎn)消防產(chǎn)品的制造企業(yè),市場(chǎng)覆蓋面比較廣。由于公司規(guī)模的不斷擴(kuò)大,產(chǎn)品的銷(xiāo)量也在逐漸增加,但公司的成本偏高,削弱了公司的競(jìng)爭(zhēng)優(yōu)勢(shì),嚴(yán)重的限制了公司發(fā)展。因此,此文以TGXF公司為研究對(duì)象,在明確價(jià)值鏈與成本控制等相關(guān)概念與理論的基礎(chǔ)上,通過(guò)查閱大量的文獻(xiàn)資料,綜合運(yùn)用文獻(xiàn)研究法,調(diào)查問(wèn)卷法等研究方法,同時(shí)將企業(yè)的實(shí)際情況與價(jià)值鏈成本控制理論和管理學(xué)基本原理相結(jié)合,全面的對(duì)TGXF公司的成本控制現(xiàn)狀進(jìn)行研究分析。通過(guò)對(duì)公司具體數(shù)據(jù)資料的搜集與整理,基于TGXF公司的外部?jī)r(jià)值鏈與公司內(nèi)部?jī)r(jià)值鏈對(duì)成本控制現(xiàn)狀和存在的問(wèn)題進(jìn)行研究,結(jié)合企業(yè)內(nèi)外部環(huán)境的實(shí)際情況,指出其在外部?jī)r(jià)值鏈中上游的供應(yīng)商、下游的客戶以及公司內(nèi)部?jī)r(jià)值鏈中采購(gòu)、生產(chǎn)、質(zhì)檢、銷(xiāo)售環(huán)節(jié)存在問(wèn)題,并發(fā)現(xiàn)這些問(wèn)題主要是因?yàn)楣镜某杀究刂浦贫炔粔蚪∪�、員工參與成本控制的程度較低、缺乏先進(jìn)的成本控制的理念與激勵(lì)制度。針對(duì)TGXF公司現(xiàn)階段存在的這些問(wèn)題,以價(jià)值鏈成本控制相關(guān)理論為基礎(chǔ),充分協(xié)調(diào)各個(gè)節(jié)點(diǎn),為T(mén)GXF公司提出的具體方案措施。建立健全TGXF公司基于價(jià)值鏈的成本控制體系,有利于公司結(jié)合自身的實(shí)際狀況,從戰(zhàn)略的角度出發(fā),整合其內(nèi)外部的資源,將公司價(jià)值鏈中不增值的環(huán)節(jié)剔除出去,同時(shí)也要增強(qiáng)價(jià)值鏈環(huán)節(jié)中增值活動(dòng)的優(yōu)勢(shì),進(jìn)而實(shí)現(xiàn)公司經(jīng)營(yíng)管理的主要目標(biāo),增強(qiáng)公司在現(xiàn)代化競(jìng)爭(zhēng)中的優(yōu)勢(shì),同時(shí)也為其他的制造企業(yè)進(jìn)行成本控制研究提供了借鑒。
[Abstract]:With the rapid development of market economy and global economic integration, enterprises are in increasingly fierce competition. Cost control is very important to the management of enterprises, especially manufacturing enterprises. The level of enterprise cost has become one of the main objectives to measure its competitive advantage in the competition. In recent years, there are still many management loopholes in the traditional cost control of manufacturing enterprises in our country. The low cost advantage of manufacturing enterprises is gradually decreasing, which limits the long-term development of enterprises. In order to be in an invincible position in the fierce market competition, enterprises must apply the cost control theory and method adapted to the requirements of modern development. Therefore, the implementation of value chain cost control activities, has become a new trend of practice. The value chain cost control is different from the traditional cost control idea. It is an open chain which adapts to the development of modern market. It extends the scope of traditional cost control. Cost control is not limited to a single product production link, but includes the whole process of product design, research and development, procurement of materials, production, processing, sales and after-sale. TGXF is a manufacturer of fire protection products. Market coverage is relatively wide. Because of the continuous expansion of the scale of the company, the sales volume of the products is also increasing gradually, but the cost of the company is on the high side, which weakens the competitive advantage of the company and seriously restricts the development of the company. Therefore, this paper takes TGXF Company as the research object, on the basis of defining the related concepts and theories, such as value chain and cost control, through consulting a lot of literature materials, synthetically using literature research method, questionnaire method and other research methods. At the same time, combining the actual situation of the enterprise with the theory of value chain cost control and the basic principle of management, the paper makes a comprehensive research and analysis on the current situation of cost control of TGXF Company. Through the collection and collation of the company's specific data, this paper studies the current situation and existing problems of cost control based on the external value chain and the internal value chain of TGXF Company, and combines the actual situation of the internal and external environment of the enterprise. It is pointed out that there are problems in purchasing, production, quality inspection and sales links in the external value chain upstream suppliers, downstream customers and the internal value chain of the company. The main reasons for these problems are that the cost control system of the company is not perfect enough. Staff participation in cost control is low, lack of advanced cost control concept and incentive system. In view of these problems existing in TGXF Company at the present stage, based on the related theory of value chain cost control, all nodes are fully coordinated and the concrete scheme and measures proposed for TGXF Company are put forward. Establishing and perfecting the cost control system of TGXF Company based on value chain is helpful for the company to integrate its internal and external resources from the strategic point of view in combination with its actual situation, and eliminate the non-value-added links in the value chain of the company. At the same time, it is necessary to enhance the advantages of value-added activities in the value chain, thus realize the main objectives of the company's management and management, and enhance the advantages of the company in the modern competition. At the same time, it also provides a reference for other manufacturing enterprises to carry out the research on cost control.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426

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本文編號(hào)：2349470