本文關鍵詞： 成本控制 煤炭企業(yè) 價值鏈　出處：《哈爾濱商業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：步入新世紀后,企業(yè)間的競爭早已經(jīng)不需要在成本和品質之爭,也不再是單獨的企業(yè)和企業(yè)的競爭,取而代之的則是企業(yè)間價值鏈與價值鏈的競爭。充分的研究數(shù)據(jù)表明,價值鏈對企業(yè)的作用越加明顯,而成本尤其是生產(chǎn)成本,始終作為企業(yè)提升競爭力的關鍵點。價值鏈能夠關注企業(yè)的每一項生產(chǎn)經(jīng)營活動,而成本作為價值增值所必須付出的部分,由此成本控制自然是價值鏈管理中的一個重點。邁克爾·波特的價值鏈理論正好為管理者拓寬了成本控制的視野,將“新潮”的價值鏈思想,引入相對傳統(tǒng)的成本控制體系當中。這樣做的目的有兩點：第一,價值鏈的引入無疑為成本控制提供了新鮮血液,保持原有成本控制方法優(yōu)勢的基礎上,針對現(xiàn)有新的情況,運用價值鏈進行改進完善；第二,成本控制和價值鏈的結合正好彌補傳統(tǒng)成本控制方法在決策和分析上的局限性,價值鏈理論必然對成本控制的理論研究局限性形成互補,而產(chǎn)生積極的影響。成本控制在價值鏈理論的作用下,將運用價值鏈管理理念會改善傳統(tǒng)的成本控制的方法和流程,從而以連續(xù)的、全面的、系統(tǒng)的視角對企業(yè)成本控制進行分析研究。 成本控制作為經(jīng)久不衰的議題,長久以來一致困擾著管理者,究其根本原因,傳統(tǒng)成本會計中無論在成本計量或核算,甚至無法為管理者提供一個準確的成本數(shù)字,在多數(shù)情況下,企業(yè)管理者根本不清楚自己企業(yè)的真實成本。針對上述問題,做出如下研究：首先,以價值鏈為基礎的成本控制體系,旨在將企業(yè)成本管理上升至戰(zhàn)略層次,以成本控制為出發(fā)點,從根本上提升企業(yè)競爭力；其次,以產(chǎn)業(yè)價值鏈理論為核心,分別從國家法律法規(guī)、區(qū)域政策、行業(yè)現(xiàn)狀以及煤企自身條件入手,分析影響煤炭企業(yè)競爭力的因素,并構建與之相呼應的成本控制體系；第三,以七煤集團為例,為理論框架的構建提供實踐佐證,并結合七煤集團實際情況,提出新時代企業(yè)成本控制的目標以及成本控制體系的構建原則。
[Abstract]:After entering the new century, the competition between enterprises has already not in the cost and quality of the dispute, is no longer a single enterprise and enterprise's competition, instead it is the enterprise value chain and value chain competition. The research data show that the value chain of enterprises more obvious, and especially the cost of is the cost of production, as has always been the key point to enhance the competitiveness of enterprises. The value chain enterprises can pay attention to each of the production and business activities, and the cost that must be paid as a value-added part, the cost control of nature is a key value chain management. Michael Porter's theory of the value chain is to broaden the management cost control the view of value chain, thoughts of "trendy", introducing the relative traditional cost control system. There are two points: first, the purpose of doing so is to introduce value chain cost control Fresh blood, keep the original cost control advantages, aiming at the new situation, to improve the use of value chain; second, combined with the cost control and value chain just to make up the limitation of the traditional method of cost control in the decision-making and Analysis on the value chain theory is bound to the limitations of the theory of cost control form complementary, and have a positive impact on the theory of value chain cost control. Under the effect of applying the idea of value chain management will improve the traditional cost control methods and processes, so as to the continuous, comprehensive analysis, research on the enterprise cost control system perspective.
Cost control issues as enduring, long plagued the consistent management, the reason, the traditional cost accounting in terms of cost accounting or accounting, and provide an accurate cost figures for managers cannot, in most cases, the enterprise managers do not know the true cost of their own business. Aiming at the above problems, made the following research: first, based on the value chain based cost control system, in order to rise to the strategic level of enterprise cost management, cost control as the starting point, to enhance the competitiveness of enterprises fundamentally; secondly, the industrial value chain theory as the core, from the laws and regulations of the state, regional policy, starting with the status of the industry and the coal enterprises of their own conditions, analysis of the factors influencing the competitiveness of coal enterprises, and building with echoes of the cost control system; third, the seven coal group as an example, the theoretical framework of the Construction practice, combined with the actual situation of the seven group, puts forward the principles of establishing a new era of enterprise cost control and cost control system.

【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.21;F406.72

【共引文獻】

相關期刊論文 前1條

1 張益瑋;羅億洋;;循環(huán)經(jīng)濟的企業(yè)成本管理研究[J];商場現(xiàn)代化;2015年04期

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本文編號：1455382