本文關(guān)鍵詞：基于價(jià)值鏈的中鐵X公司成本管理應(yīng)用研究　出處：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 價(jià)值鏈 成本管理 鐵路施工單位

【摘要】：在建國(guó)以來(lái)，我國(guó)鐵路施工單位長(zhǎng)期被歸入事業(yè)單位編制，政企不分的客觀現(xiàn)狀造成了其單位管理模式僵化、成本管理水平不高。從2013年3月開(kāi)始，鐵道部改革方案提請(qǐng)全國(guó)人大通過(guò)并開(kāi)始實(shí)施，我國(guó)鐵路領(lǐng)域改革進(jìn)入快車道，鐵路工程建設(shè)領(lǐng)域進(jìn)入到全面競(jìng)爭(zhēng)的時(shí)代。面對(duì)已經(jīng)到來(lái)的激烈競(jìng)爭(zhēng)，鐵路施工單位必須適應(yīng)新的運(yùn)營(yíng)體制和市場(chǎng)變化，，需要從自身管理方面做出較大的改革，尤其要注重公司的成本管理領(lǐng)域，尋找適合自身的成本管理方法，增強(qiáng)公司核心競(jìng)爭(zhēng)力和可持續(xù)發(fā)展能力。 目前傳統(tǒng)的成本管理方法主要包括目標(biāo)成本管理、責(zé)任成本管理、標(biāo)準(zhǔn)成本管理幾種管理方法。傳統(tǒng)成本管理理論是建立在管理與控制的基礎(chǔ)之上，只關(guān)注企業(yè)內(nèi)部成本控制，忽視外部環(huán)境的影響。另外，傳統(tǒng)成本管理的核算方法落后，成本管理與公司戰(zhàn)略結(jié)合的較差，具有一定局限性。基于價(jià)值鏈的成本管理具體是運(yùn)用價(jià)值鏈思想，以合理降低價(jià)值鏈條上各個(gè)環(huán)節(jié)的成本并最終實(shí)現(xiàn)綜合成本降低為目的，以建立價(jià)值鏈聯(lián)盟的方式實(shí)現(xiàn)公司的可持續(xù)發(fā)展。價(jià)值鏈成本管理方法改變了公司原有的成本管理短視行為，幫助公司建立長(zhǎng)期成本管理發(fā)展模式，進(jìn)而增強(qiáng)公司核心競(jìng)爭(zhēng)力。 本文在綜合了國(guó)內(nèi)外學(xué)者對(duì)成本管理理論、價(jià)值鏈成本管理理論的研究基礎(chǔ)之上，選取了一家典型的鐵路施工單位----中鐵X公司，針對(duì)中鐵X公司現(xiàn)狀詳細(xì)設(shè)計(jì)了一套價(jià)值鏈管理體系流程模式，包括確定公司戰(zhàn)略目標(biāo)、價(jià)值鏈分析、作業(yè)庫(kù)建立、價(jià)值鏈成本控制、價(jià)值鏈成本管理業(yè)績(jī)?cè)u(píng)價(jià)等內(nèi)容。在此基礎(chǔ)之上，針對(duì)中鐵X公司出現(xiàn)的問(wèn)題提出實(shí)施價(jià)值鏈成本管理模式的應(yīng)用途徑。依據(jù)提出問(wèn)題，分析問(wèn)題，解決問(wèn)題這三大步驟完整的向讀者展示了如何在中鐵X公司實(shí)踐應(yīng)用價(jià)值鏈成本管理方法。目前基于價(jià)值鏈成本管理理論的研究在國(guó)內(nèi)外成為熱點(diǎn)，但具體針對(duì)某一個(gè)公司的甚至某一行業(yè)的具體應(yīng)用還是鳳毛麟角，希望本文能對(duì)中鐵X公司成本管理方法的改善起到一定的借鑒意義，并希望對(duì)鐵路施工行業(yè)的成本管理改革起到拋磚引玉的作用。
[Abstract]:Since the founding of our country, the railway construction unit is classified as long-term institutions, government objective situation caused by their unit rigid management mode, the cost management level is not high. From the beginning of March 2013, the Ministry of Railways proposed reforms adopted by the National People's Congress and began to carry out the reform of the railway sector in China has entered the fast lane, the railway engineering construction field into an era of competition. In the face of fierce competition has been coming, the railway construction unit must adapt to the new operating system and market change, need to make greater reform from their own management, especially should pay attention to the company's cost management, cost management method for itself, enhance the company's core competitiveness and sustainable development ability.
At present, the traditional cost management method mainly includes the target cost management, responsibility cost management, several management methods of cost management. The traditional cost management theory is established on the basis of management and control, focus on enterprise cost control, ignore the external environment. In addition, the traditional cost accounting method of backward management, cost management and the company combines the strategy of the poor, has certain limitations. Cost management based on value chain specific is the use of the concept of value chain, to reduce the cost of each link of value chain and realize the comprehensive reduction for the purpose to establish sustainable development value chain alliance to achieve the company. Method of value chain cost management changes the company's existing cost management and short-sighted behavior, help the company to establish long-term cost management mode of development, and enhance the core competitiveness of the company.
Based on the comprehensive domestic and foreign scholars on the theory of cost management, based on the research of the theory of value chain cost management, and selects a typical railway construction unit - X railway company, according to the present situation of X company in detail to design a set of value chain management system process model, including determining the strategic objectives of the company, the value chain analysis. Warehouse establishment, value chain cost control, value chain cost management performance evaluation. On this basis, according to the China Railway Company X problems in application way of implementing cost management based on value chain analysis. According to this problem, solve the problem of the three steps to complete to show readers how to iron in X company practical application of value chain cost management method. Based on the current research on the theory of value chain cost management has become a hot spot at home and abroad, but specific to a particular company or even a line The specific application of the industry is still rare. I hope this article can play a certain reference for the improvement of the cost management method of China Railway X company, and hope to play a role in the cost management reform of the railway construction industry.

【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F406.72

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