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)濟的迅速發(fā)展以及經(jīng)濟全球化的進(jìn)程加快,我國制造業(yè)企業(yè)的競爭環(huán)境產(chǎn)生了新的特性。制造業(yè)各行業(yè)間競爭產(chǎn)品功能日漸趨同,制造業(yè)企業(yè)的競爭越來越激烈,隨之而來的后果是其利潤也逐年降低。因此,制造業(yè)企業(yè)的利潤來源更加依賴于對企業(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空間也十分微小。因此,本文基于價值鏈的角度,來探討制造業(yè)企業(yè)的成本控制。價值鏈不同于傳統(tǒng)成本控制視角,價值鏈?zhǔn)情_放式的鏈條,價值鏈視角下成本的范圍被擴展延伸,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、生產(chǎn)制造、銷售、直至運送到客戶手中的全過程。價值鏈成本包含所有價值鏈各環(huán)節(jié)中的資源耗費。本文將基于價值鏈角度,從內(nèi)部價值鏈、行業(yè)價值鏈及競爭對手價值鏈三方面分析具體制造業(yè)企業(yè)的成本,再從細(xì)分的內(nèi)部價值鏈、上游供應(yīng)商價值鏈、下游客戶價值鏈著手,對具體制造業(yè)企業(yè)成本進(jìn)行設(shè)計,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)增強市場競爭力。
[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)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F425;F406.7

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李學(xué)峰;建設(shè)節(jié)約型企業(yè)加強成本控制[J];會計之友;2005年04期

2 韓l毢，

本文編號：1873956