本文選題：電子企業(yè) + 價值鏈　； 參考：《江西財經(jīng)大學(xué)》2016年碩士論文

【摘要】：伴隨經(jīng)濟全球化的發(fā)展與信息時代的到來,企業(yè)之間的競爭不再是單純的利益競爭,而是逐漸向價值鏈競爭轉(zhuǎn)變。成本管理是現(xiàn)代企業(yè)取得競爭優(yōu)勢的重要途徑,雖然傳統(tǒng)成本管理理論和方法曾在經(jīng)濟管理活動中發(fā)揮了巨大作用,但已不能完全適應(yīng)快速發(fā)展的市場現(xiàn)狀。所以,要想更好地適應(yīng)市場環(huán)境,符合社會發(fā)展的潮流,必須將價值鏈管理與成本管理有效結(jié)合起來,價值鏈戰(zhàn)略成本管理已成為成本管理理論發(fā)展的新趨勢。事實上,基于價值鏈的戰(zhàn)略成本管理以戰(zhàn)略管理為導(dǎo)向,不僅繼承了傳統(tǒng)成本管理的優(yōu)秀經(jīng)驗,而且屬于一種跨企業(yè)的成本管理理論,既能幫助企業(yè)更好地分析內(nèi)部價值鏈,又能完善企業(yè)外部價值鏈,從而豐富整個價值鏈的信息系統(tǒng)。將成本管理提升到戰(zhàn)略高度,從價值鏈角度剖析內(nèi)外部經(jīng)營活動以及識別戰(zhàn)略成本動因,有利于最大限度地增強企業(yè)的成本優(yōu)勢,保證企業(yè)戰(zhàn)略目標(biāo)的實現(xiàn)。所以,構(gòu)建價值鏈成本管理的方法體系,不僅能豐富價值鏈與成本管理的理論體系,而且對企業(yè)的成本管理實踐具有重大的應(yīng)用價值。企業(yè)的競爭模式正在發(fā)生變化,企業(yè)之間的合作日益加強,用戶需求也越來越個性化。企業(yè)之間的競爭不再是單純的產(chǎn)品成本、價值與質(zhì)量的競爭,而是向企業(yè)競爭優(yōu)勢的方向發(fā)展。具體來說,企業(yè)的競爭優(yōu)勢主要表現(xiàn)在內(nèi)部資源與外部環(huán)境和價值鏈整合兩方面。運用和實施基于價值鏈的戰(zhàn)略成本管理方法,有利于增強企業(yè)的競爭優(yōu)勢,提升成本管理的能力。本文首先從價值鏈的理論概述出發(fā),詳細(xì)地剖析其三個重要的組成要素,即競爭對手價值鏈、行業(yè)價值鏈和內(nèi)部價值鏈,并對每個價值管理進行具體地分析。其次具體闡述了戰(zhàn)略成本管理的特征和戰(zhàn)略定位,并把價值鏈與戰(zhàn)略成本管理有機結(jié)合起來。通過對價值鏈的戰(zhàn)略成本管理理論的研究,本人認(rèn)為企業(yè)成本管理必須順應(yīng)社會的發(fā)展潮流,明確價值鏈戰(zhàn)略成本管理的重要性,才能最大限度地降低企業(yè)成本,增強企業(yè)成本管理能力并提升企業(yè)競爭優(yōu)勢。本文通過對TM電子公司的具體案例分析,探討了其基本情況及成本管理現(xiàn)狀,TM電子公司存在成本控制范圍狹窄,采購和物流環(huán)節(jié)成本偏高以及忽視隱性成本控制等問題。在對TM電子公司的戰(zhàn)略成本動因進行分析的基礎(chǔ)上,本文提出從公司內(nèi)部價值鏈、行業(yè)價值鏈和競爭對手價值鏈三方面實施價值鏈戰(zhàn)略成本管理。TM電子公司首先要在內(nèi)部生產(chǎn)環(huán)節(jié)優(yōu)化生產(chǎn)模式,實行精益生產(chǎn)與柔性生產(chǎn);其次要改善研發(fā)與設(shè)計環(huán)節(jié),采用產(chǎn)品集成開發(fā),充分面向需求。在行業(yè)價值鏈上,要與上游供應(yīng)商建立戰(zhàn)略合作關(guān)系,構(gòu)建營銷信息平臺來優(yōu)化下游客戶價值鏈。同時,通過與競爭對手的分析比較采取成本領(lǐng)先戰(zhàn)略,優(yōu)化競爭對手價值鏈。TM電子公司在實施價值鏈戰(zhàn)略成本管理過程中也應(yīng)注意一些問題。首先要樹立戰(zhàn)略成本管理觀念,加強制度創(chuàng)新與文化建設(shè),健全內(nèi)部組織結(jié)構(gòu),為價值鏈戰(zhàn)略成本管理奠定基礎(chǔ)。此外,基于價值鏈的戰(zhàn)略成本管理還應(yīng)該重視產(chǎn)品創(chuàng)新與技術(shù)創(chuàng)新。最后,建立供應(yīng)商與客戶信息系統(tǒng)能使公司快速對客戶需求的變化做出反應(yīng),調(diào)整成本管理決策,是實施價值鏈戰(zhàn)略成本管理的必要保障。本文采取規(guī)范研究與案例研究相結(jié)合的研究方法,詳細(xì)地闡述了價值鏈和戰(zhàn)略成本管理理論,從競爭對手價值鏈、行業(yè)價值鏈、企業(yè)內(nèi)部價值鏈入手,提出基于價值鏈的戰(zhàn)略成本管理策略,構(gòu)建了戰(zhàn)略導(dǎo)向的成本管理評價體系。本文的創(chuàng)新點是將成本管理與價值鏈結(jié)合起來,在成本管理中引入價值鏈分析,這樣不僅能為企業(yè)的單項價值活動提供豐富的信息,還能將不同的價值活動緊密聯(lián)系起來,從而更好地為企業(yè)成本管理服務(wù)。并且,本文將TM電子公司作為案例,深刻地分析了基于價值鏈的戰(zhàn)略成本管理實施策略,以便緩解公司的成本管理難題,最大限度地提高公司的成本優(yōu)勢。此外,國內(nèi)外關(guān)于價值鏈量化分析的研究較少,如何進一步深刻地探討各價值活動之間的關(guān)系,還需要進一步研究。
[Abstract]:With the development of economic globalization and the arrival of the information age, the competition between enterprises is no longer a simple interest competition, but is gradually changing to the competition of the value chain. Cost management is an important way for modern enterprises to obtain competitive advantages. Although the traditional cost management theory and methods have played a huge role in the economic management activities, they have already played a great role in the economic management activities. Therefore, in order to adapt to the market environment, in order to better adapt to the market environment and meet the trend of social development, the value chain management and cost management must be combined effectively. The value chain strategic cost management has become the new trend of the development of the cost management theory. In fact, the strategic cost management based on the value chain is fighting. Management oriented, not only inherits the excellent experience of traditional cost management, but also belongs to a cross enterprise cost management theory, which can help enterprises to better analyze the internal value chain and improve the external value chain of the enterprise, thus enriching the information system of the whole value chain, raising the cost management to the strategic height, from the value chain angle. The analysis of the internal and external business activities and the identification of the strategic cost drivers are beneficial to maximizing the cost advantages of the enterprises and ensuring the realization of the strategic objectives of the enterprises. Therefore, the construction of the method system of value chain cost management can not only enrich the theoretical system of the value chain and cost management, but also be of great importance to the cost management practice of the enterprise. The competition mode of enterprise is changing, the cooperation between enterprises is increasing and the demand of users is becoming more and more individualized. The competition between enterprises is no longer the simple product cost, the competition of value and quality, but the direction of the competitive advantage of the enterprise. Two aspects of the integration of resources and external environment and value chain. The use and implementation of the strategic cost management method based on the value chain is beneficial to enhance the competitive advantage of the enterprise and improve the ability of cost management. The value chain and the internal value chain are analyzed in detail. Secondly, the characteristics and strategic positioning of the strategic cost management are elaborated, and the value chain is organically combined with the strategic cost management. Through the study of the strategic cost management theory of the value chain, we think that the enterprise cost management must comply with the social development. The importance of the strategic cost management of the value chain can be identified to minimize the cost of the enterprise, enhance the enterprise cost management ability and enhance the competitive advantage of the enterprise. Through the analysis of the specific case of TM electronic company, this paper discusses its basic situation and cost management, and the narrow range of cost control of TM electronic company. On the basis of the analysis of the strategic cost drivers of TM electronics company, this paper puts forward the implementation of the value chain strategic cost management.TM electronic company, first of all, in the internal production link, on the basis of the analysis of the strategic cost drivers of the TM electronics company. We should optimize the production mode and implement lean production and flexible production; secondly, we should improve the link of R & D and design, adopt the integrated development of product and fully face the demand. In the industry value chain, we should establish the strategic cooperation relationship with the upstream supplier and build the marketing information platform to optimize the downstream customer value chain. At the same time, it is compared with the competitor's analysis. Compared with taking the cost leading strategy, optimizing the competitor's value chain.TM electronics company should also pay attention to some problems in the process of implementing the value chain strategic cost management. First, we should set up the concept of strategic cost management, strengthen the system innovation and cultural construction, improve the internal organization structure, and lay the foundation for the strategic cost management of the value chain. The strategic cost management of value chain should also pay attention to product innovation and technological innovation. Finally, the establishment of supplier and customer information system can make the company respond quickly to the change of customer needs and adjust the cost management decision. It is a necessary guarantee for the implementation of the strategic cost management of value chain. The method is to elaborate the value chain and the strategic cost management theory in detail. From the competitor's value chain, the industry value chain and the internal value chain of the enterprise, the strategic cost management strategy based on the value chain is put forward, and the strategy oriented cost management evaluation system is constructed. In this management, the value chain analysis is introduced, which not only provides rich information for the individual value activities of the enterprise, but also closely links the different value activities, thus better service for the enterprise cost management. In this paper, TM electronic company is taken as a case to deeply analyze the strategy cost management implementation strategy based on the value chain. In addition, there are few studies on the quantitative analysis of value chain at home and abroad, and further study on how to further explore the relationship between value activities.

【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F406.72;F426.6

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