【摘要】：成本控制作為企業(yè)管理者討論的永恒主題,貫穿于企業(yè)管理的整個過程,是企業(yè)發(fā)展的核心要素。隨著市場經(jīng)濟(jì)的持續(xù)發(fā)展,傳統(tǒng)成本控制觀念已經(jīng)無法適應(yīng)企業(yè)的管理,如何在傳統(tǒng)的成本控制方法的基礎(chǔ)上,尋求適合現(xiàn)代企業(yè)管理的成本控制方法,已經(jīng)成為了企業(yè)管理研究探討的重中之重。本文提出的基于價(jià)值鏈理論的成本控制將是一種在傳統(tǒng)成本控制方法上的創(chuàng)新。 本文以RS公司的成本控制為研究對象,對RS公司的成本控制現(xiàn)狀進(jìn)行分析并提出相關(guān)解決措施。本文的具體思路為：分析公司成本控制現(xiàn)狀—發(fā)現(xiàn)公司在傳統(tǒng)成本控制方法下運(yùn)作所存在的問題—公司管理對象層次的價(jià)值鏈的成本動因的分析—提出解決公司成本控制問題的措施。 本文根據(jù)RS公司的成本控制現(xiàn)狀和公司發(fā)展的實(shí)際情況,經(jīng)過研究和探索提出了適合本公司發(fā)展的科學(xué)實(shí)用的成本控制措施。此次的研究能使價(jià)值鏈理論在成本控制的運(yùn)用中有所突破,在實(shí)踐中有所創(chuàng)新。能使RS公司在不斷變化的市場和組織環(huán)境中改變傳統(tǒng)的成本控制方法。將RS公司置身于整個價(jià)值鏈中考慮,找出競爭對手價(jià)值鏈、供應(yīng)商價(jià)值鏈、顧客價(jià)值鏈、企業(yè)內(nèi)部價(jià)值鏈中的增值點(diǎn),避免不必要的資源浪費(fèi)或造成效益低下的局面,在生產(chǎn)經(jīng)營中做到合理利用和分配資源,以獲得最大效益的產(chǎn)出；在公司產(chǎn)品的整個價(jià)值鏈的成本控制中,采取科學(xué)的方法,對原材料的種植、采購、產(chǎn)品的研發(fā)、生產(chǎn)、銷售的整體過程進(jìn)行系統(tǒng)地控制及對每個節(jié)點(diǎn)產(chǎn)生的價(jià)值做出科學(xué)、合理地判斷；發(fā)現(xiàn)成本控制中存在的問題,并對問題提出相關(guān)的措施,真正能夠做到事前有計(jì)劃、事中能控制、事后進(jìn)行相應(yīng)的分析,從而使公司達(dá)到成本控制的目標(biāo)。
[Abstract]:Cost control, as an eternal topic discussed by enterprise managers, runs through the whole process of enterprise management and is the core element of enterprise development. With the sustainable development of the market economy, the traditional concept of cost control has been unable to adapt to the management of enterprises. It has become the most important part of the enterprise management research. The cost control based on the value chain theory proposed in this paper will be an innovation in the traditional cost control method. This paper takes the cost control of RS Company as the research object, analyzes the current situation of the cost control of RS Company and puts forward the relevant solutions. The specific thinking of this paper is: to analyze the current situation of corporate cost control-to find out the problems existing in the operation of the company under the traditional cost control method-to analyze the cost drivers of the value chain at the level of corporate management object, and to put forward a solution to the problem of the company Cost control measures. According to the current situation of cost control in RS Company and the actual situation of the company's development, this paper puts forward scientific and practical cost control measures suitable for the development of RS Company through research and exploration. This research can make a breakthrough in the application of value chain theory in cost control and innovation in practice. RS can change the traditional cost control method in the changing market and organizational environment. The RS company is considered in the whole value chain to find out the value-added points in the competitor value chain, supplier value chain, customer value chain and internal value chain, so as to avoid unnecessary waste of resources or low efficiency. In order to achieve the maximum benefit in the cost control of the whole value chain of the company's products, scientific methods should be adopted to plant, purchase, develop and produce the raw materials, so as to achieve the rational use and distribution of resources in the production and operation. The whole process of sales is systematically controlled and the value generated by each node is scientifically and reasonably judged; the problems in cost control are found, and the relevant measures are put forward, so that a plan can be made in advance. It can be controlled and analyzed after the event, so that the company can achieve the goal of cost control.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F326.13;F302.6

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本文編號：2198921