本文選題：成本控制　切入點：價值鏈　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：瞬息萬變的經(jīng)濟(jì)形勢和日益激烈的競爭環(huán)境促發(fā)了企業(yè)間的優(yōu)勝劣汰，為了長遠(yuǎn)的生存和發(fā)展，企業(yè)必須擁有核心競爭力。成本是企業(yè)管理水平高低的一項重要指標(biāo)，尤其對當(dāng)今持續(xù)供過于求的制造行業(yè)來說，成本的高低直接關(guān)系企業(yè)命運。作為高新技術(shù)產(chǎn)業(yè)之一的醫(yī)藥行業(yè)，既是關(guān)系到人民生命健康的朝陽產(chǎn)業(yè)，又是資金密集型的行業(yè)，具有高風(fēng)險、高投入、高產(chǎn)出等特點。但隨著醫(yī)藥產(chǎn)業(yè)運營環(huán)境的變化、信息技術(shù)的飛速發(fā)展和人們消費觀念不斷改變，基于傳統(tǒng)成本控制法下生產(chǎn)過程中的直接成本壓縮空間已很小，不能適應(yīng)飛速發(fā)展的市場現(xiàn)狀。成本產(chǎn)生于產(chǎn)品生產(chǎn)的各個環(huán)節(jié)，從價值鏈的角度探討成本控制存在更多的機會，通過對企業(yè)價值鏈的分析，能更有效的實現(xiàn)成本控制。 價值鏈成本控制是以價值鏈企業(yè)整體成本優(yōu)化為目標(biāo)，本文從價值鏈與成本控制理論出發(fā)，，結(jié)合天施康中藥公司的實際情況，分析了公司上游、內(nèi)部和下游價值鏈，發(fā)現(xiàn)成本控制方面存在的問題，并指出天施康中藥公司傳統(tǒng)成本控制模式的局限性和實施基于價值鏈理論的成本控制的必要性。將價值鏈理論運用于天施康中藥公司，文章從采購、研發(fā)和銷售三個環(huán)節(jié)提出了成本控制改進(jìn)策略。本文采用案例分析法，拓寬了企業(yè)成本控制的時空界限，找尋適合現(xiàn)代中藥企業(yè)成本控制的道路，以期為企業(yè)長遠(yuǎn)發(fā)展提供理論依據(jù)和現(xiàn)實經(jīng)驗，希望對天施康中藥公司提升核心競爭力有所貢獻(xiàn)，也有助于構(gòu)建資源節(jié)約型和環(huán)境友好型社會。
[Abstract]:The rapidly changing economic situation and increasingly fierce competitive environment promote the survival of the fittest among enterprises. In order to survive and develop in the long run, enterprises must have core competitiveness. Cost is an important indicator of the level of enterprise management. Especially for the manufacturing industry which continues to oversupply, the cost is directly related to the fate of the enterprise. As one of the high-tech industries, the pharmaceutical industry is not only a sunrise industry related to the life and health of the people, but also a capital-intensive industry. It has the characteristics of high risk, high input and high output. However, with the change of the operating environment of the pharmaceutical industry, the rapid development of information technology and the changing of people's consumption concept, Based on the traditional cost control method, the space of direct cost compression in the production process is very small, which can not adapt to the rapid development of the market. From the point of view of value chain, there are more opportunities for cost control. Through the analysis of enterprise value chain, cost control can be realized more effectively. The cost control of value chain is aimed at optimizing the whole cost of value chain enterprises. This paper, based on the theory of value chain and cost control and the actual situation of Tianshikang traditional Chinese Medicine Company, analyzes the upstream, interior and downstream value chain of the company. Find out the problems in cost control, and point out the limitation of traditional cost control mode and the necessity of carrying out cost control based on value chain theory. This paper puts forward the improvement strategy of cost control from three aspects of purchasing, research and development and sales. This paper uses case analysis method to widen the space-time limit of cost control of enterprises, and to find a way suitable for the cost control of modern traditional Chinese medicine enterprises. In order to provide theoretical basis and practical experience for the long-term development of enterprises, we hope to contribute to the promotion of the core competitiveness of Tianshikang traditional Chinese Medicine Company, and also help to build a resource-saving and environment-friendly society.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F406.72

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