本文關(guān)鍵詞： 價(jià)值鏈 成本控制 成本　出處：《蘭州大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：中天科技股份有限公司(以下簡稱中天科技)成立于1990年,是在上海證券交易所掛牌的A股上市公司。公司在上世紀(jì)90年代初開始進(jìn)軍光纖通訊行業(yè),現(xiàn)已發(fā)展成為電信、電力兩輪并驅(qū),擁有26家子公司、近6000名員工、年銷售收入超過100億元的高新技術(shù)企業(yè)集團(tuán)。中天科技是中國民營企業(yè)500強(qiáng),國家級(jí)高新技術(shù)企業(yè)。公司主營的光纖通信和電力傳輸產(chǎn)品已形成近百個(gè)系列、上千個(gè)品種,囊括了我國光電線纜的最新產(chǎn)品和技術(shù),填補(bǔ)了國內(nèi)多項(xiàng)空白,產(chǎn)品廣泛應(yīng)用于各大電信、電力運(yùn)營商和廣電、交通、能源、國防等領(lǐng)域,為推動(dòng)國家信息化建設(shè)、智能電網(wǎng)建設(shè)、海洋開發(fā)和國防建設(shè)做出了的貢獻(xiàn)。 中天科技的成本管理體系的發(fā)展是與公司的發(fā)展相配合的,促進(jìn)了公司成本控制功能的發(fā)揮。中天科技在與同行業(yè)對(duì)比起來,在成本控制上有著一定的優(yōu)勢。比如該公司沒有較多的長期貸款,短期貸款多,且償還能力較好。沒有過多的負(fù)債。但是一直使用傳統(tǒng)的成本核算方法以及成本控制體系,也為中天科技的進(jìn)一步發(fā)展埋下了隱患：原有行業(yè)內(nèi)的光纖電纜制造企業(yè)依照從前的發(fā)展,也在對(duì)自身的管理模式進(jìn)行改革,增強(qiáng)核心競爭力。國家對(duì)光纖電纜行業(yè)的支持以及技術(shù)的純屬,很多企業(yè)也想跨入行業(yè)的大門,展開市場的爭奪。國外企業(yè)也在開拓國內(nèi)市場,實(shí)現(xiàn)生產(chǎn)本土化。上游原材料的上漲以及光纖預(yù)制棒的進(jìn)口依賴,下游購買者的議價(jià)能力的提高都對(duì)中天科技的競爭造成了障礙,中天科技只對(duì)內(nèi)部成本進(jìn)行核算、反饋和控制。而忽略了上下游的企業(yè)對(duì)其成本的影響,公司進(jìn)行成本控制而提高利潤的優(yōu)勢正在逐步縮小,內(nèi)部管理距離精細(xì)化還有很大的差距。因此,伴隨著上下游的對(duì)中天科技的影響,企業(yè)有必要引入價(jià)值鏈理論對(duì)其成本控制體系進(jìn)行完善,保證公司戰(zhàn)略目標(biāo)的形成。 本文首先介紹了價(jià)值鏈理論的內(nèi)涵及發(fā)展,介紹了價(jià)值鏈理論的產(chǎn)生和發(fā)展以及其核心思想。評(píng)述了國內(nèi)外對(duì)價(jià)值鏈理論的研究現(xiàn)狀,闡述了價(jià)值鏈理論和成本控制理論的結(jié)合與發(fā)展。 其次本文介紹了傳統(tǒng)的成本控制理論不足,以及使用價(jià)值鏈理論對(duì)中天科技成本控制體系的完善的優(yōu)越性和必要性。 然后,本文介紹了中天科技的簡要發(fā)展歷程,評(píng)述了其在成本管理方面出現(xiàn)的問題,并用價(jià)值鏈理論的方法對(duì)其上、下游,以及公司內(nèi)部的價(jià)值鏈進(jìn)行了分析,進(jìn)一步找出中天科技成本控制方面的不足。并用價(jià)值鏈的思考方式對(duì)企業(yè)的成本控制提出要求,完善了企業(yè)原有的成本控制體系。 最后,本文對(duì)重新構(gòu)建的成本控制體系進(jìn)行評(píng)述,找出缺點(diǎn)和不足,并對(duì)其實(shí)施提出建議。
[Abstract]:Zhongtian Science and Technology Co., Ltd. was established in 1990 as a listed A-share company listed on the Shanghai Stock Exchange. The company began to enter the optical fiber communications industry in early -10s and has now developed into telecommunications. It has 26 subsidiaries, nearly 6,000 employees, and a high-tech enterprise group with annual sales income of more than 10 billion yuan. Zhongtian Technology is a top 500 private enterprise in China. National high-tech enterprises. The company's main optical fiber communication and power transmission products have formed nearly 100 series, thousands of varieties, including the latest products and technologies of optoelectronic cables in China, filled a number of gaps in the country, The products are widely used in the fields of telecommunication, electric power operators, radio and television, transportation, energy, national defense and so on. They have contributed to the national information construction, the construction of smart grid, the development of ocean and the construction of national defense. The development of the cost management system of Zhongtian Science and Technology is in line with the development of the company, which promotes the exertion of the cost control function of the company. There are some advantages in cost control. For example, the company does not have more long-term loans, has more short-term loans, and has better ability to repay. It has no excessive liabilities. But it has been using traditional cost accounting methods and cost control systems. It also buried hidden dangers for the further development of Zhongtian Science and Technology: the optical fiber and cable manufacturing enterprises in the original industry are also reforming their own management mode in accordance with the previous development. Strengthening the core competitiveness. The state's support for the fiber optic cable industry and technology is purely pure. Many enterprises also want to step into the industry's door and compete for the market. Foreign enterprises are also opening up the domestic market. The rise of upstream raw materials, the import dependence of optical fiber prefabricated rods, and the improvement of bargaining power of downstream buyers have all caused obstacles to the competition of Zhongtian Technology, which only calculates the internal costs. Feedback and control. Ignoring the impact of upstream and downstream enterprises on their costs, the advantages of cost control to improve profits are gradually shrinking, and there is still a big gap between internal management and refinement. With the influence of upstream and downstream on Zhongtian technology, it is necessary for enterprises to introduce value chain theory to perfect their cost control system to ensure the formation of strategic objectives. This paper first introduces the connotation and development of the value chain theory, introduces the origin and development of the value chain theory and its core ideas, and reviews the current research situation of the value chain theory at home and abroad. This paper expounds the combination and development of value chain theory and cost control theory. Secondly, this paper introduces the deficiency of traditional cost control theory and the superiority and necessity of using value chain theory to perfect the cost control system of Zhongtian science and technology. Then, this paper introduces the brief development course of Zhongtian Science and Technology, comments on its problems in cost management, and analyzes the value chain of its upstream, downstream and internal value chain with the method of value chain theory. Further find out the deficiency of cost control in Zhongtian science and technology, and put forward the request to the cost control of the enterprise with the thinking way of value chain, and perfect the original cost control system of the enterprise. Finally, this paper reviews the cost control system, finds out its shortcomings and shortcomings, and puts forward some suggestions for its implementation.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.5;F274;F276.6

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