本文選題：價值鏈　切入點：電力設備　出處：《華北電力大學》2013年碩士論文

【摘要】：隨著新的虛擬經(jīng)濟的不斷開展,大規(guī)模網(wǎng)絡制造的開展,必將引發(fā)中小型制造業(yè)越來越激烈的市場競爭,市場被不斷細分,下游顧客的議價能力越來越強大,而自身制造行業(yè)內(nèi)部的競爭對手越來越多,產(chǎn)品同質(zhì)化現(xiàn)象愈發(fā)明顯,中小型制造企業(yè)要想在這樣一個競爭激烈的環(huán)境中始終屹立不倒,占據(jù)鰲頭,需要不斷的苦練內(nèi)功,不斷的降低成本,實現(xiàn)自身產(chǎn)品的高端性和低成本,只有這樣,才能保持一定的市場競爭力。 本文正是基于這種激烈的市場競爭環(huán)境,選擇了一個典型的中小型制造類企LM電力設備工程公司作為研究對象,基于全過程價值鏈的管理思想,針對所選取公司在價值鏈的各個環(huán)節(jié)存在的諸多問題,提出了具體的解決方案,設計了較為完整的成本控制實施體系方案,得到了以下一些較為有管理意義的研究結果： 第一,設計建立了一整套的成本管理流程和管理思想,實現(xiàn)部門的常設化,從而實現(xiàn)全過程價值鏈有專人負責的局面,同時要想實現(xiàn)具體的成本控制目標,更需要全員的參與,因此,在實施成本控制之前,需要“實現(xiàn)一個專項機構、實現(xiàn)全員參與、實現(xiàn)一個管理循環(huán)流程”的具體過程； 第二,針對LM電力設備工程公司的外部價值鏈中存在的幾個方面問題,設計了具體的控制方案,包括控制采購成本,建立完善的銷售網(wǎng)絡體系以及與競爭對手等建立產(chǎn)業(yè)研發(fā)戰(zhàn)略發(fā)展聯(lián)盟等,來共同分攤研發(fā)成本和營銷成本,提供自身行業(yè)的談判議價能力,降低行業(yè)研發(fā)風險； 第三,針對LM電力設備工程公司的內(nèi)部價值鏈中存在的幾個方面問題,從“人”“機”“料”“法”“環(huán)”等5個方面進行了分析,并通過全面成本管理和現(xiàn)場管理的思想,提出實現(xiàn)“制度形成習慣、習慣形成素養(yǎng)、素養(yǎng)形成文化、文化決定效益”的良性管理循環(huán)體系。 總之,本文所進行的基于全過程價值鏈的研究,是結合戰(zhàn)略管理、現(xiàn)場管理以及全面質(zhì)量管理等眾多的管理思想,在成本管理領域的一次全新的應用,為原僅屬于財務管理范疇的成本管理拓展了一個新的渠道和思路,所得到的研究結果通過在LM電力設備工程公司的實施,也初步得到了較為滿意的實施結果。針對電力設備工公司在成本控制中出現(xiàn)的問題提出了很好的改進對策,對電力設備工程企業(yè)進一步完善企業(yè)的成本控制體系具有一定的參照價值。
[Abstract]:With the continuous development of new virtual economy, large-scale network manufacturing development, will inevitably lead to small and medium manufacturing enterprises in the increasingly fierce market competition, the market has been subdivided, the bargaining power of customers is becoming more and more powerful, and its internal manufacturing industry more and more competition, product homogeneity is more obvious, small and medium sized manufacturing enterprises to be in such a competitive environment is always standing, Aotou occupied, need to continue practicing skills, continue to reduce costs, to achieve high-end and low cost of their products, only in this way, in order to maintain a certain market competitiveness.
This paper is based on the fierce market competition environment, choose a typical small and medium manufacturing enterprises LM power equipment engineering company as the research object, the whole process of value chain management based on the idea of the selected company exists in all aspects of the value chain problems, put forward specific solutions, design a more complete implementation of cost control system, obtained the following some significant research results with management:
First, the design of the establishment of a set of cost management processes and management ideas, achieve the Department standing, so as to realize the whole process of the value chain is the person responsible for the situation, at the same time in order to achieve the specific cost control objectives, need full participation, therefore, before the implementation of cost control, to achieve "a special mechanism, to achieve full participation, the realization of a specific process management cycle";
Second, aiming at several problems of external value chain LM power equipment engineering company in the design of specific control schemes, including the purchase cost control, set up perfect sales network, with competitors such as the establishment of industrial development strategic development alliance, to share the development costs and marketing costs, provide their business negotiations bargaining power, reduce the risk of industry development;
Third, according to several problems of LM power equipment engineering company's internal value chain, from the "people" "" "" "" "ring" and other 5 aspects of the analysis, and through the comprehensive cost management and site management, put forward "system to form a habit, habit formation the formation of cultural literacy, cultural literacy, benign management cycle system efficiency".
In short, the study of the whole process based on value chain, is the combination of strategic management ideas, site management and total quality management and other management, a new application in the field of cost management, develop a new channel and ideas for cost management of the original only belongs to the field of financial management, research Institute the results obtained through the implementation of LM in power equipment engineering company, also obtained satisfactory results of the implementation of the power equipment industry. According to the company in the cost control problems put forward countermeasures to improve the good, has certain reference value for engineering enterprises of power equipment to further improve the enterprise cost control system.

【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.61

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