基于供應鏈視角的鋼鐵企業(yè)成本管理研究
發(fā)布時間：2018-10-05 12:44
【摘要】：20世紀90年代以來，由于科學技術的不斷進步和生產力的快速發(fā)展，社會生產能力大大提高，產品由賣方市場走向了買方市場；同時，伴隨著政治、經濟和社會環(huán)境的快速變化，消費者需求的不確定性大大提高，需求的內容也日益多樣化。在買方市場情況下，企業(yè)為了實現(xiàn)自身的發(fā)展，必須滿足消費者的多樣化需求；為此，企業(yè)除了考慮自身生產環(huán)節(jié)外，還需要關注上游和下游關聯(lián)企業(yè)的生產經營，這使得供應鏈管理成為必然選擇；而供應鏈成本管理是供應鏈管理的重要著眼點，對供應鏈成本的控制和管理可以為供應鏈管理提供重要指導。 本文在理論文獻研究和實地調研的基礎上，采用理論模型分析和實證分析相結合，定量分析和定性分析相結合的方法，針對某鋼鐵企業(yè)供應鏈成本鏈條上的庫存成本和物流成本建立成本模型進行定量分析，總結了供應鏈成本管理能夠降低成本的原因，進而采用定性分析的方法對該鋼鐵供應鏈鏈條各環(huán)節(jié)的供應鏈成本進行了聯(lián)動分析。 本文首先從社會經濟發(fā)展的角度指出產品由賣方市場走向了買方市場的現(xiàn)狀，提出在消費者多樣化需求的背景下，供應鏈成本管理是客觀必須的；為了更好地對供應鏈成本進行分析，本文對鋼鐵供應鏈鏈條各個環(huán)節(jié)的成本進行列示，進而從供應鏈的視角區(qū)分出單個企業(yè)的內部成本和節(jié)點企業(yè)之間的企業(yè)外部成本（供應鏈內部成本）；然后，本文對較為重要的企業(yè)外部成本（供應鏈內部成本）進行定量分析，通過定量分析，本文得出了“基于供應鏈視角對成本進行管理的方法和思路能夠有效地降低供應鏈整體成本”的結論；在以上結論的基礎上，，本文對其他企業(yè)外部成本（供應鏈內部成本）進行定性分析，指出基于供應鏈視角對成本進行管理的方法和思路對降低多個環(huán)節(jié)成本的重要性，同時提出了基于供應鏈視角對成本進行管理的實現(xiàn)方法和途徑。
[Abstract]:Since the 1990s, due to the continuous progress of science and technology and the rapid development of productivity, the social production capacity has been greatly improved, and the products have moved from the seller's market to the buyer's market; at the same time, with politics, With the rapid changes of economic and social environment, the uncertainty of consumer demand is greatly increased, and the content of demand is increasingly diversified. In the case of the buyer's market, in order to realize their own development, enterprises must meet the diversified needs of consumers. For this reason, in addition to considering their own production links, enterprises also need to pay attention to the production and operation of the upstream and downstream affiliated enterprises. This makes supply chain management become an inevitable choice, and supply chain cost management is an important focus of supply chain management, the control and management of supply chain cost can provide important guidance for supply chain management. On the basis of theoretical literature research and field investigation, this paper adopts the methods of combining theoretical model analysis with empirical analysis, quantitative analysis and qualitative analysis. Based on the quantitative analysis of the cost model of inventory and logistics in the supply chain of a steel enterprise, the paper summarizes the reasons why the cost management of supply chain can reduce the cost. Then the qualitative analysis method is used to analyze the supply chain cost of each link of the iron and steel supply chain. Firstly, this paper points out the current situation of the product from the seller's market to the buyer's market from the point of view of social economic development, and points out that supply chain cost management is an objective necessity under the background of consumers' diversified demand. In order to better analyze the cost of supply chain, the cost of each link of steel supply chain is listed in this paper. Then, from the perspective of supply chain, the internal cost of a single enterprise is distinguished from the external cost (internal cost of the supply chain) between the node enterprises; then, This article carries on the quantitative analysis to the more important enterprise external cost (the supply chain internal cost), through the quantitative analysis, This paper draws the conclusion that the method and train of thought of cost management based on supply chain perspective can effectively reduce the overall cost of supply chain. This paper makes a qualitative analysis of the external cost of other enterprises (internal cost of supply chain), and points out the importance of the methods and ideas of cost management based on the perspective of supply chain for reducing the cost of multiple links. At the same time, the method and approach of cost management based on supply chain are put forward.
【學位授予單位】：河南科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.31
本文編號：2253428
[Abstract]:Since the 1990s, due to the continuous progress of science and technology and the rapid development of productivity, the social production capacity has been greatly improved, and the products have moved from the seller's market to the buyer's market; at the same time, with politics, With the rapid changes of economic and social environment, the uncertainty of consumer demand is greatly increased, and the content of demand is increasingly diversified. In the case of the buyer's market, in order to realize their own development, enterprises must meet the diversified needs of consumers. For this reason, in addition to considering their own production links, enterprises also need to pay attention to the production and operation of the upstream and downstream affiliated enterprises. This makes supply chain management become an inevitable choice, and supply chain cost management is an important focus of supply chain management, the control and management of supply chain cost can provide important guidance for supply chain management. On the basis of theoretical literature research and field investigation, this paper adopts the methods of combining theoretical model analysis with empirical analysis, quantitative analysis and qualitative analysis. Based on the quantitative analysis of the cost model of inventory and logistics in the supply chain of a steel enterprise, the paper summarizes the reasons why the cost management of supply chain can reduce the cost. Then the qualitative analysis method is used to analyze the supply chain cost of each link of the iron and steel supply chain. Firstly, this paper points out the current situation of the product from the seller's market to the buyer's market from the point of view of social economic development, and points out that supply chain cost management is an objective necessity under the background of consumers' diversified demand. In order to better analyze the cost of supply chain, the cost of each link of steel supply chain is listed in this paper. Then, from the perspective of supply chain, the internal cost of a single enterprise is distinguished from the external cost (internal cost of the supply chain) between the node enterprises; then, This article carries on the quantitative analysis to the more important enterprise external cost (the supply chain internal cost), through the quantitative analysis, This paper draws the conclusion that the method and train of thought of cost management based on supply chain perspective can effectively reduce the overall cost of supply chain. This paper makes a qualitative analysis of the external cost of other enterprises (internal cost of supply chain), and points out the importance of the methods and ideas of cost management based on the perspective of supply chain for reducing the cost of multiple links. At the same time, the method and approach of cost management based on supply chain are put forward.
【學位授予單位】：河南科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F426.31
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