本文選題：供應(yīng)鏈　切入點：成本控制　出處：《蘭州大學(xué)》2014年碩士論文

【摘要】：當(dāng)經(jīng)濟(jì)繁榮時,大部分企業(yè)都沉浸在分享經(jīng)濟(jì)增長的盛宴中,銷售快速增長,利潤符合預(yù)期；但當(dāng)經(jīng)濟(jì)蕭條時,則會出現(xiàn)大規(guī)模的裁員、關(guān)閉或出售工廠,開始聚焦成本控制,似乎只有經(jīng)濟(jì)不景氣時成本控制才重要,實則不然,當(dāng)企業(yè)的成本優(yōu)于行業(yè)平均成本,在經(jīng)濟(jì)景氣時,意味著企業(yè)可以獲取高于行業(yè)的利潤,并可以支持進(jìn)一步投資以獲得更大的競爭優(yōu)勢；在經(jīng)濟(jì)不景氣時,意味著企業(yè)可以不虧損或比其它企業(yè)少虧損,從而可以支撐更長的時間,因此,企業(yè)的成本控制需要成為企業(yè)的一種文化,貫穿于企業(yè)發(fā)展的每一個階段。 隨著信息技術(shù)快速發(fā)展和企業(yè)網(wǎng)絡(luò)化的形成,企業(yè)間的競爭已不僅僅是生產(chǎn)優(yōu)化或價格競爭,而是演變成供應(yīng)鏈與供應(yīng)鏈之間,供應(yīng)鏈成本控制成為提高企業(yè)競爭力的必不可少的一種有效策略。企業(yè)傳統(tǒng)的成本控制方法主要集中于微觀的生產(chǎn)階段降低生產(chǎn)成本,改善產(chǎn)品品質(zhì),經(jīng)過幾年的改進(jìn),其可進(jìn)一步降低成本的空間十分有限,另外,實行成本控制,需要遵循”成本—效益”原則,只有進(jìn)行成本控制所帶來的收益大于為進(jìn)行成本控制所付出的成本,才能為企業(yè)增加價值。為此,本文綜合微觀與宏觀,國內(nèi)與國外的先進(jìn)模式,采取不同階段不同成本控制方法,突破傳統(tǒng)思維框架,從供應(yīng)鏈的角度進(jìn)行成本控制系統(tǒng)的研究。其主要成本控制思想為：從微觀成本控制到宏觀成本控制,從成本制造階段控制轉(zhuǎn)向研發(fā)階段的成本控制,從成本節(jié)省向成本避免的轉(zhuǎn)換等。 本文首先闡述了供應(yīng)鏈視角的成本控制基礎(chǔ)理論和方法,為成本控制的方法、模式及理念提供了理論基礎(chǔ)；然后結(jié)合科蒂公司實施成本控制的具體情況,探討了企業(yè)如何綜合運用各種成本控制方式對供應(yīng)鏈前端、中端、末端及成本績效考核進(jìn)行成本控制的方案,以實現(xiàn)企業(yè)成本控制的最優(yōu)化和企業(yè)價值增值,最后,從企業(yè)成本控制管理模式角度探討了如何通過戰(zhàn)略成本管理及預(yù)算管理模式進(jìn)行有效的成本控制,并對未來成本控制方法的發(fā)展進(jìn)行了展望。 本論文從筆者所在企業(yè)的實際成本控制情況出發(fā),理論聯(lián)系實際,并借鑒跨國公司先進(jìn)經(jīng)驗進(jìn)行研究,期望為企業(yè)更好的實施成本控制提供具有操作性的參考。
[Abstract]:When the economy is booming, most companies are immersed in a feast of economic growth, with sales rising fast and profits meeting expectations; but when the economy is in recession, there will be massive layoffs, closures or sales of factories, and a focus on cost control. It seems that cost control is only important when the economy is in recession, but not when the cost is higher than the industry average, and when the economy is booming, it means that the enterprise can make more profits than the industry. And can support further investment to gain a greater competitive advantage; in times of economic downturn, it means that companies can sustain longer periods of time by not losing money or by losing less than others. The cost control of the enterprise needs to become a culture of the enterprise, which runs through every stage of the enterprise development. With the rapid development of information technology and the formation of enterprise network, the competition among enterprises is not only production optimization or price competition, but also between supply chain and supply chain. Supply chain cost control has become an indispensable and effective strategy to improve the competitiveness of enterprises. The traditional cost control methods of enterprises mainly focus on reducing production costs and improving product quality in the micro production stage. After several years of improvement, the traditional cost control methods of enterprises focus on reducing production costs and improving product quality. The space for further cost reduction is very limited. In addition, the implementation of cost control needs to follow the "cost-benefit" principle. Only the benefits of cost control are greater than the costs paid for cost control. Therefore, this paper synthesizes the micro and macro, domestic and foreign advanced models, adopts different cost control methods at different stages, breaks through the traditional thinking frame. The main idea of cost control is: from micro cost control to macro cost control, from cost manufacturing stage to research and development stage cost control. The conversion from cost saving to cost avoidance, etc. This paper first expounds the basic theories and methods of cost control from the perspective of supply chain, which provides the theoretical basis for the methods, models and concepts of cost control, and then combines the specific situation of implementing cost control in Koty Company. This paper discusses how to use various cost control methods to control the cost of the front end, middle end, end and cost performance evaluation of the supply chain, so as to realize the optimization of the cost control and the value increment of the enterprise. This paper discusses how to carry out effective cost control through strategic cost management and budget management from the point of view of enterprise cost control management mode, and looks forward to the development of cost control methods in the future. This paper starts from the actual cost control situation of the enterprise in which the author works, combines theory with practice, and studies with the advanced experience of multinational corporation, hoping to provide an operational reference for the enterprise to implement cost control better.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F416.72;F274;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

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本文編號：1673740