本文選題：制造業(yè) + 通信制造業(yè)��； 參考：《蘇州大學(xué)》2015年碩士論文

【摘要】：隨著現(xiàn)代經(jīng)濟(jì)的迅速發(fā)展以及經(jīng)濟(jì)全球化的進(jìn)程加快,我國(guó)制造業(yè)企業(yè)的競(jìng)爭(zhēng)環(huán)境產(chǎn)生了新的特性。制造業(yè)各行業(yè)間競(jìng)爭(zhēng)產(chǎn)品功能日漸趨同,制造業(yè)企業(yè)的競(jìng)爭(zhēng)越來(lái)越激烈,隨之而來(lái)的后果是其利潤(rùn)也逐年降低。因此,制造業(yè)企業(yè)的利潤(rùn)來(lái)源更加依賴于對(duì)企業(yè)的成本控制。而傳統(tǒng)的成本控制方法也已遭遇瓶頸,傳統(tǒng)成本控制方法所釋放的利潤(rùn)空間也十分微小。因此,本文基于價(jià)值鏈的角度,來(lái)探討制造業(yè)企業(yè)的成本控制。價(jià)值鏈不同于傳統(tǒng)成本控制視角,價(jià)值鏈?zhǔn)情_(kāi)放式的鏈條,價(jià)值鏈視角下成本的范圍被擴(kuò)展延伸,它不僅僅局限于生產(chǎn)制造環(huán)節(jié),而是包含了從研發(fā)、材料采購(gòu)、生產(chǎn)制造、銷售、直至運(yùn)送到客戶手中的全過(guò)程。價(jià)值鏈成本包含所有價(jià)值鏈各環(huán)節(jié)中的資源耗費(fèi)。本文將基于價(jià)值鏈角度,從內(nèi)部?jī)r(jià)值鏈、行業(yè)價(jià)值鏈及競(jìng)爭(zhēng)對(duì)手價(jià)值鏈三方面分析具體制造業(yè)企業(yè)的成本,再?gòu)募?xì)分的內(nèi)部?jī)r(jià)值鏈、上游供應(yīng)商價(jià)值鏈、下游客戶價(jià)值鏈著手,對(duì)具體制造業(yè)企業(yè)成本進(jìn)行設(shè)計(jì),以期突破原有的傳統(tǒng)成本控制方法,尋求企業(yè)成本的根本性降低,為企業(yè)增強(qiáng)市場(chǎng)競(jìng)爭(zhēng)力。
[Abstract]:With the rapid development of modern economy and the accelerated process of economic globalization, the competitive environment of Chinese manufacturing enterprises has produced new characteristics. The functions of competitive products in manufacturing industries are converging day by day, and the competition of manufacturing enterprises is becoming more and more fierce, and the result is that their profits are also decreasing year by year. Therefore, the profit source of manufacturing enterprises is more dependent on cost control. The traditional cost control method has also encountered a bottleneck, and the profit margin released by the traditional cost control method is very small. Therefore, this paper discusses the cost control of manufacturing enterprises based on the value chain. The value chain is different from the traditional view of cost control. The value chain is an open chain. The scope of cost is extended from the perspective of value chain. It is not only limited to manufacturing, but also includes R & D, material procurement, production and manufacturing. Sales, until the delivery to the customer's hands of the entire process. Value chain cost includes all the resource consumption in each link of the value chain. Based on the view of value chain, this paper analyzes the cost of specific manufacturing enterprises from three aspects: internal value chain, industry value chain and competitor value chain, and then starts from the subdivided internal value chain, upstream supplier value chain and downstream customer value chain. The cost of manufacturing enterprises is designed in order to break through the traditional cost control methods, to seek for the fundamental reduction of enterprise costs, and to enhance the market competitiveness for enterprises.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F425;F406.7

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本文編號(hào)：1873956