發(fā)布時(shí)間：2018-05-24 00:40

  本文選題：價(jià)值鏈 + 內(nèi)部價(jià)值鏈��； 參考：《青島科技大學(xué)》2017年碩士論文

【摘要】：隨著現(xiàn)代經(jīng)濟(jì)的迅速發(fā)展和全球化進(jìn)程的加強(qiáng),企業(yè)的管理方法受到了很大沖擊。企業(yè)發(fā)展的實(shí)質(zhì)就是利用企業(yè)核心競爭力獲得持續(xù)性的競爭優(yōu)勢,而制造業(yè)獲得競爭優(yōu)勢的關(guān)鍵因素就是成本優(yōu)勢。對此,眾多學(xué)者不斷進(jìn)行應(yīng)用研究,致力于獲得更為先進(jìn)的成本控制方法。價(jià)值鏈成本控制是基于價(jià)值鏈戰(zhàn)略思想在企業(yè)成本控制中的一種應(yīng)用,經(jīng)過系列的研究,已成為企業(yè)進(jìn)行成本控制的重要分析工具。之前未有學(xué)者從價(jià)值鏈的角度對如BR化工公司類型的化工企業(yè)的成本控制進(jìn)行分析研究,本文在研究分析價(jià)值鏈理論、成本管理理論和價(jià)值鏈成本控制理論的基礎(chǔ)上,以BR化工公司為研究對象,結(jié)合BR化工公司基本概況,對成本控制現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)其在成本控制中存在成本控制范圍較窄、忽視了成本事前與事中管理、未深入挖掘降低成本的潛力等主要問題;接著,將價(jià)值鏈和價(jià)值鏈分析法的相關(guān)理論與BR化工公司的實(shí)際成本狀況進(jìn)行了融合,研究探析了BR化工公司內(nèi)部生產(chǎn)作業(yè)的作業(yè)鏈、企業(yè)上下游相關(guān)企業(yè)以及同行業(yè)競爭者的價(jià)值鏈的各個(gè)主要價(jià)值活動(dòng)。通過分析發(fā)現(xiàn)BR化工公司研發(fā)活動(dòng)投入過少,采購與銷售活動(dòng)因公司自身管理問題以及上下游供應(yīng)商合作關(guān)系不緊密而造成部分成本的浪費(fèi),檢修、安�；顒�(dòng)投入費(fèi)用高但成效不理想,人力資源活動(dòng)不能與時(shí)俱進(jìn)、缺乏規(guī)劃,相較于競爭對手BR化工公司產(chǎn)品具有品牌優(yōu)勢但規(guī)模經(jīng)濟(jì)不明顯等狀況。最后,本文從價(jià)值鏈的視角針對BR化工公司存在的問題提出相應(yīng)的改進(jìn)建議,旨在改善BR化工公司目前的成本控制存在的問題,以達(dá)到在最大程度上降低企業(yè)整體的成本為最終的目的,使得公司能夠形成長期的競爭優(yōu)勢,同時(shí)也為把價(jià)值鏈分析的成本控制方法推廣至其他相似的化工企業(yè)提供一定的借鑒。
[Abstract]:With the rapid development of modern economy and the strengthening of globalization, the management methods of enterprises have been greatly impacted. The essence of enterprise development is to make use of the core competence of the enterprise to obtain the sustainable competitive advantage, while the key factor for the manufacturing industry to obtain the competitive advantage is the cost advantage. For this reason, many scholars continue to carry out applied research, devoting themselves to obtaining more advanced cost control methods. Value chain cost control is an application in enterprise cost control based on value chain strategy. After a series of studies, it has become an important analysis tool for enterprises to carry out cost control. In this paper, the theory of value chain, cost management and the theory of cost control of value chain are studied, based on the analysis of the theory of value chain, the theory of cost management and the theory of cost control of value chain. Taking Br Chemical Company as the research object, combined with the basic situation of Br Chemical Company, this paper analyzes the current situation of cost control, and finds that the scope of cost control is narrow in cost control, and the cost prior and in-process management are neglected. Then, the theory of value chain and value chain analysis is combined with the actual cost situation of Br chemical company, and the activity chain of internal production activity of Br chemical company is studied and analyzed. The main value activities in the value chain of upstream and downstream related enterprises as well as competitors in the industry. It is found that the R & D activities of Br Chemical Company are too little, the purchasing and sales activities are wasted and overhauled due to the management problems of the company itself and the lack of cooperation between upstream and downstream suppliers. The cost of security activities is high but the results are not satisfactory, human resources activities can not keep pace with the times, lack of planning, compared with competitors Br chemical products have brand advantages, but not obvious economies of scale and so on. Finally, from the point of view of value chain, this paper puts forward corresponding suggestions to improve the cost control of Br chemical company. To achieve the ultimate goal of reducing the overall cost of the enterprise to the greatest extent, so that the company can form a long-term competitive advantage, At the same time, it also provides some reference for extending the cost control method of value chain analysis to other similar chemical enterprises.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 韓l毲，

本文編號：1927021