本文關(guān)鍵詞：基于價(jià)值鏈理論的TCL通訊公司成本控制研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著全球經(jīng)濟(jì)的快速發(fā)展,互聯(lián)網(wǎng)科技的不斷進(jìn)步,企業(yè)間的競(jìng)爭(zhēng)也不可避免的越來(lái)越劇烈。市場(chǎng)競(jìng)爭(zhēng)不斷加劇,使企業(yè)不再把生存與發(fā)展作為唯一目標(biāo),現(xiàn)代的企業(yè)管理更佳注重有效降低企業(yè)成本。但是,傳統(tǒng)的成本控制方法存在著許多不足,難以適應(yīng)目前的企業(yè)狀況。因此,從價(jià)值鏈理論角度出發(fā)對(duì)成本進(jìn)行控制,關(guān)注外部?jī)r(jià)值鏈控制有利于發(fā)揮成本控制優(yōu)勢(shì),能夠促進(jìn)企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力的提高。中外學(xué)者對(duì)成本控制理論進(jìn)行了很多研究,通過(guò)相關(guān)文獻(xiàn)并進(jìn)行梳理歸納,從中發(fā)現(xiàn)研究主要集中于企業(yè)內(nèi)部的成本控制,而對(duì)上下游產(chǎn)業(yè)的成本控制不足。因此對(duì)價(jià)值鏈整體進(jìn)行成本控制的研究,更有利于企業(yè)增強(qiáng)競(jìng)爭(zhēng)力。但在結(jié)合中國(guó)實(shí)際經(jīng)濟(jì)政策和市場(chǎng)條件的下,價(jià)值鏈與成本控制的結(jié)合,仍存在不足之處,并提出有效的建議。本文在研究的過(guò)程中綜合運(yùn)用了文獻(xiàn)研究法、案例分析法、規(guī)范分析法,對(duì)TCL通訊公司基于價(jià)值鏈的成本控制展開(kāi)了研究分析,提出了 TCL通訊公司在成本控制方面存在的問(wèn)題,并對(duì)該問(wèn)題成因進(jìn)行分析。然后將價(jià)值鏈理論應(yīng)用于該行業(yè)的成本控制中,從內(nèi)部?jī)r(jià)值鏈、外部?jī)r(jià)值鏈、行業(yè)價(jià)值鏈進(jìn)行分析,構(gòu)建成基于價(jià)值鏈理論的成本研究方法體系,以更好對(duì)TCL通訊工地的成本進(jìn)行控制。
[Abstract]:With the rapid development of the global economy and the continuous progress of Internet technology, the competition among enterprises is becoming more and more fierce. The market competition is becoming more and more intense, which makes the enterprises no longer regard survival and development as the only goal. The modern enterprise management pays more attention to reduce the enterprise cost effectively. However, the traditional cost control method has many shortcomings, so it is difficult to adapt to the current enterprise situation. From the value chain theory point of view to control the cost, focus on the external value chain control is conducive to cost control advantages. Chinese and foreign scholars have done a lot of research on the cost control theory, through the relevant literature and comb induction, found that the research is mainly focused on the internal cost control of enterprises. However, the cost control of upstream and downstream industries is insufficient. Therefore, the study of cost control on the whole value chain is more conducive to enhancing the competitiveness of enterprises, but under the combination of China's actual economic policies and market conditions. The combination of value chain and cost control, there are still some shortcomings, and put forward effective suggestions. In the process of research, this paper comprehensively used the literature research method, case analysis method, normative analysis method. The cost control of TCL communication company based on value chain is studied and analyzed, and the problems in cost control of TCL communication company are put forward. Then the value chain theory is applied to the cost control of the industry, from the internal value chain, the external value chain, the industry value chain to analyze. A cost research method system based on value chain theory is constructed to better control the cost of TCL communication site.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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本文編號(hào)：1375660