發(fā)布時間：2018-07-15 22:58

【摘要】：企業(yè)存在和發(fā)展的動力來自利潤，在收入不變的情況下，成本控制的越好，利潤就取得的越多。因此，成本控制不僅僅是企業(yè)CFO需要關(guān)注的問題，也是企業(yè)管理層和決策者歷來重點(diǎn)關(guān)注的問題之一。目前，受地產(chǎn)產(chǎn)業(yè)鏈影響，家具企業(yè)的發(fā)展受到明顯來自市場的壓力。為了保持企業(yè)的競爭優(yōu)勢，管理者不僅僅需要著眼于企業(yè)內(nèi)部成本控制而且要放眼于整個產(chǎn)業(yè)鏈、整合產(chǎn)業(yè)鏈，和上下游企業(yè)進(jìn)行戰(zhàn)略聯(lián)合。價值鏈成本控制是基于傳統(tǒng)成本控制的發(fā)展和延伸，是基于企業(yè)以往固有的管理資源、財(cái)務(wù)資源、信息資源上進(jìn)行的。換句話說，如果想要實(shí)施價值鏈成本控制，企業(yè)本身必須具備一定的資源基礎(chǔ)和運(yùn)營管理水平。MK企業(yè)從成立以來一直是行業(yè)內(nèi)的優(yōu)秀企業(yè)，本文以MK集團(tuán)價值鏈成本為背景從MK供應(yīng)商價值鏈、集團(tuán)內(nèi)部價值鏈和下游客戶價值進(jìn)行具體分析并總結(jié)其優(yōu)勢和可以提高的空間，并發(fā)現(xiàn)劣勢和可以改進(jìn)的方面。 在風(fēng)險和壓力，挑戰(zhàn)與機(jī)會并存的大市場環(huán)境下，MK集團(tuán)經(jīng)過不斷的戰(zhàn)略調(diào)整和組織重建，為企業(yè)提升價值，實(shí)施價值鏈下成本控制采取了一系列措施，并取得預(yù)期的成本控制效果。這不僅僅對家具企業(yè)是全面的啟示，也能給其他制造、銷售企業(yè)帶來一定的借鑒意義。
[Abstract]:The power of enterprise existence and development comes from profit. The better the cost control is, the more profit will be obtained. Therefore, cost control is not only a matter of concern for CFO, but also one of the most important issues for management and decision makers. At present, affected by the real estate industry chain, the development of furniture enterprises by the obvious pressure from the market. In order to maintain the competitive advantage of enterprises, managers should not only focus on internal cost control, but also focus on the entire industrial chain, integrate the industrial chain, and carry out strategic integration with upstream and downstream enterprises. Value chain cost control is based on the development and extension of traditional cost control. It is based on the management resources, financial resources and information resources. In other words, if you want to implement cost control in the value chain, the enterprise itself must have a certain resource base and operational management level. MK enterprise has been an excellent enterprise in the industry since its inception. Based on the MK Group value chain cost, this paper analyzes the MK supplier value chain, the internal value chain and the downstream customer value, summarizes its advantages and room for improvement, and finds out the disadvantages and aspects that can be improved. In the big market environment of risk and pressure, challenge and opportunity, MK Group has adopted a series of measures to enhance the value of enterprises and implement cost control under the value chain after continuous strategic adjustment and organizational reconstruction. And achieve the expected cost control effect. This is not only a comprehensive revelation to furniture enterprises, but also to other manufacturing and sales enterprises.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.88;F406.72

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本文編號：2125650