發(fā)布時間：2018-03-18 10:11

  本文選題：價值鏈　切入點：成本控制　出處：《大連理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著全球化、知識化和信息化的迅速發(fā)展,企業(yè)管理環(huán)境發(fā)生了巨大變化,企業(yè)之間的競爭也日益激烈。我國企業(yè)運營的低成本優(yōu)勢逐漸消失,想要適應(yīng)時代的發(fā)展,企業(yè)必須通過成本控制理論創(chuàng)新以及運用新的成本控制技術(shù)和方法,才能夠在日益激烈的競爭環(huán)境中生存下去。因此,為了適應(yīng)新的市場競爭環(huán)境,價值鏈成本控制必將成為成本控制理論和實踐的新趨勢。 DLL公司是德國獨資的機械制造企業(yè),隨著科學技術(shù)的進步和現(xiàn)代市場競爭形式的變化,其傳統(tǒng)的成本控制方法在公司整體戰(zhàn)略方面顯現(xiàn)出了太多的局限性,同時也暴露了DLL公司現(xiàn)行成本控制模式下的諸多問題。在這種新形式下,盡管傳統(tǒng)的成本控制理論和方法曾經(jīng)在DLL公司的經(jīng)濟管理活動中發(fā)揮了巨大作用,但已不能完全適應(yīng)飛速發(fā)展的市場現(xiàn)狀,因此,本文采用價值鏈分析法對DLL公司的成本控制進行研究。 本文分析了國內(nèi)外對價值鏈理論研究現(xiàn)狀,詳細介紹了價值鏈和價值鏈成本管理理論,論述了基于價值鏈成本控制的框架體系。通過對企業(yè)內(nèi)部價值鏈、行業(yè)價值鏈和競爭對手價值鏈的分析,以目標成本法為手段,針對挖掘機制造業(yè)提出了基于價值鏈的各階段全面成本控制。本文選取DLL公司為例展開分析,首先對DLL公司的成本控制現(xiàn)狀做了闡述,然后對DLL公司的成本管理中的問題做了分析,最后提出了針對DLL公司的成本控制措施。
[Abstract]:With the rapid development of globalization, knowledge and information, great changes have taken place in the enterprise management environment, and the competition among enterprises is becoming increasingly fierce. In order to survive in the increasingly competitive environment, enterprises must innovate in cost control theory and apply new cost control techniques and methods to survive in order to adapt to the new market competition environment. Value chain cost control will become a new trend of cost control theory and practice. DLL is a wholly owned machine manufacturing enterprise in Germany. With the development of science and technology and the change of modern market competition, its traditional cost control method has shown too many limitations in the overall strategy of the company. At the same time, it also exposed many problems in the current cost control mode of DLL Company. In this new form, although the traditional cost control theory and methods have played a great role in the economic management activities of DLL Company, However, it can not fully adapt to the rapid development of the market. Therefore, this paper uses value chain analysis to study the cost control of DLL Company. This paper analyzes the current research situation of the value chain theory at home and abroad, introduces the value chain and value chain cost management theory in detail, and discusses the frame system based on the value chain cost control. Based on the analysis of industry value chain and competitor value chain, this paper puts forward the comprehensive cost control based on value chain for excavator manufacturing industry by means of target cost method. This paper selects DLL Company as an example to analyze. This paper first expounds the current situation of cost control in DLL Company, then analyzes the problems in cost management of DLL Company, and finally puts forward the cost control measures for DLL Company.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F416.4

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