【摘要】：經過30多年的長足發(fā)展，我國家電行業(yè)逐漸趨于成熟，一定數量的優(yōu)秀企業(yè)如雨后春筍般地滋潤著生長。然而，在取得輝煌業(yè)績的同時，家電行業(yè)也存在很多問題，特別是企業(yè)內部管理的非價值增值活動變得更為冗長與繁瑣。可見，及時矯正企業(yè)不合時宜的管理舉措，從各管理環(huán)節(jié)微觀角度與整個管理活動宏觀兩方面入手，加強企業(yè)內部的協(xié)同效應，有效整合各項戰(zhàn)略活動，從而促進企業(yè)價值創(chuàng)造的連續(xù)性，降低企業(yè)成本，增強企業(yè)競爭優(yōu)勢。 本文鑒于國內外學者理論研究成果的基礎上，以TCL白電公司為例，通過考察該企業(yè)的管理現狀來揭露其內部價值鏈的運作情況發(fā)現，其存在生產過程的非增值作業(yè)控制不到位、銷售管理內部控制乏力、基于價值鏈的成本控制環(huán)節(jié)存在缺陷、薄弱的信息系統(tǒng)難以成為價值鏈管理的有效技術支撐等問題。鑒于此，本文通過探討價值鏈優(yōu)化的思路、方法和方向，得出相應的優(yōu)化方案，即改進生產作業(yè)中的價值鏈作業(yè)，適當削減與消除生產過程中不必要的業(yè)務流程，加強生產訂單執(zhí)行過程中的成本控制，建立健全監(jiān)督管理機制，加大對生產檢驗的執(zhí)行力度；加強銷售管理控制力度，細分崗位職責，完善獎懲制度，加強對銷售定價的控制力度；嚴格把控成本，加強對顯性與隱性成本的控制力度；完善信息管理系統(tǒng)，，建立價值鏈管理應用系統(tǒng)以期加強內部控制，升級公司信息管理系統(tǒng)，提高個子模塊的耦合度，實現資源及時有效的共享。
[Abstract]:After more than 30 years of rapid development, the household appliance industry in China is gradually maturing, and a certain number of excellent enterprises are springing up to nourish the growth. However, at the same time, there are many problems in the household appliance industry, especially the non-value added activities in the internal management of enterprises become more lengthy and cumbersome. It can be seen that timely correction of the inappropriate management measures of the enterprise, from the micro perspective of each management link and the whole management activities macro two aspects, strengthen the synergy within the enterprise, effectively integrate the various strategic activities, In order to promote the continuity of enterprise value creation, reduce enterprise cost, enhance enterprise competitive advantage. In view of the theoretical research results of domestic and foreign scholars, taking TCL White Power Company as an example, this paper reveals the operation of its internal value chain by reviewing the management status of the company. It is found that the non-value-added operation control of the production process is not in place. The internal control of sales management is weak, the cost control based on the value chain is defective, and the weak information system is difficult to become the effective technical support of the value chain management. In view of this, through discussing the train of thought, method and direction of value chain optimization, this paper comes up with the corresponding optimization scheme, that is, to improve the value chain operation in production operation, to reduce and eliminate unnecessary business process in production process. Strengthen the cost control in the execution of production orders, establish and improve the supervision and management mechanism, and strengthen the execution of production inspection; Strengthen the control of sales management, subdivide the post responsibility, perfect the system of reward and punishment, strengthen the control of the sale pricing, strictly control the cost, strengthen the control of the explicit and implicit cost; Improve the information management system, establish the value chain management application system to strengthen the internal control, upgrade the company information management system, improve the coupling degree of sub-modules, and realize the timely and effective sharing of resources.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.6

【參考文獻】

相關期刊論文 前10條

1 黃大春;劉秋生;金曉揚;;構建基于價值鏈的成本管理理論框架[J];財會月刊;2006年23期

2 周子劍;;價值鏈管理的內涵概念辨析[J];財會月刊;2009年27期

3 于富生;邸叢枝;;基于價值鏈理念的企業(yè)成本控制系統(tǒng)的設想[J];財務與會計;2005年06期

4 劉義鵑;張歡;;基于時間驅動的價值鏈成本控制案例研究[J];阜陽師范學院學報(社會科學版);2011年02期

5 胡大立,吳照云;關于優(yōu)化價值鏈的幾點分析[J];中國工業(yè)經濟;2001年12期

6 王偉;基于企業(yè)基因重組理論的價值網絡構建研究[J];中國工業(yè)經濟;2005年02期

7 周煊;企業(yè)價值網絡競爭優(yōu)勢研究[J];中國工業(yè)經濟;2005年05期

8 周宇;基于價值鏈框架的分析企業(yè)競爭優(yōu)勢方法[J];廣西經濟管理干部學院學報;2002年02期

9 劉學文;;基于企業(yè)內部價值鏈的戰(zhàn)略成本管理研究——以青島埃維公司為例[J];價格理論與實踐;2011年02期

10 王穎;淺析價值鏈管理[J];經濟與管理;2003年06期

本文編號：2303578