發(fā)布時間：2018-05-14 17:53

  本文選題：價值鏈 + 成本管理　； 參考：《石河子大學》2016年碩士論文

【摘要】：自經(jīng)濟危機爆發(fā)之后,全球經(jīng)濟形勢整體下滑,極大程度的影響了工程機械行業(yè)的發(fā)展。在銷售收入同比下滑及毛利率進一步降低的雙重壓力并行的考驗下,工程機械行業(yè)的企業(yè)如何在日益惡略的競爭環(huán)境中獲得競爭優(yōu)勢便成為當前首要的關注點。隨著企業(yè)與供應商、客戶和競爭對手的關系越來越緊密,競爭的范圍不再局限于公司與公司之間。要想保持并進一步提高企業(yè)的核心競爭力,則需公司與其所在價值鏈上各活動的核心企業(yè)保持密切戰(zhàn)略合作關系,形成統(tǒng)一的競爭體。所以,通過內部價值鏈分析深入了解徐工集團本身的成本管理現(xiàn)狀,橫向價值鏈分析引出徐工集團戰(zhàn)略合作的核心主體,縱向價值鏈分析突顯出徐工集團與主要競爭對手在市場占有方向、產(chǎn)品發(fā)展方向等方面的差異。有效的價值鏈分析能夠為企業(yè)制定戰(zhàn)略提供全面、準確、有效的成本信息,為科學地制定戰(zhàn)略提供依據(jù),對企業(yè)的可持續(xù)發(fā)展、提高競爭能力和經(jīng)濟效益、社會效益都具有十分重要的現(xiàn)實意義。因此,本文基于價值鏈成本管理視角,通過案例分析,發(fā)現(xiàn)徐工集團存在成本管理觀念未深入人心,成本管理方法實施不到位,對成本管理執(zhí)行效果的控制力度不夠,成本管理范圍較窄的問題。并提出在采購、生產(chǎn)、銷售環(huán)節(jié),與上下游建立戰(zhàn)略聯(lián)盟,獲取競爭對手成本優(yōu)勢等方面的管理建議,為企業(yè)在成本管理過程中提供了新思路。
[Abstract]:Since the outbreak of the economic crisis, the global economic situation as a whole, greatly affected the development of the construction machinery industry. Under the double pressure of declining sales income and further decreasing gross profit margin, how to gain competitive advantage in the increasingly hostile competitive environment has become the primary concern. As the relationship between enterprises and suppliers, customers and competitors becomes closer and closer, the scope of competition is no longer confined between companies and companies. To maintain and further improve the core competitiveness of the enterprise, it is necessary for the company to maintain a close strategic cooperative relationship with the core enterprises in each activity in the value chain and form a unified competition body. Therefore, through the internal value chain analysis to understand the cost management status quo of Xugong Group itself, the horizontal value chain analysis leads to the core of the strategic cooperation of Xugong Group. The vertical value chain analysis highlights the differences between Xugong Group and its main competitors in the direction of market share and the direction of product development. Effective value chain analysis can provide comprehensive, accurate and effective cost information for enterprises to formulate strategies, provide scientific basis for the formulation of strategies, improve the competitiveness and economic efficiency of enterprises, and improve the sustainable development of enterprises. Social benefits are of great practical significance. Therefore, based on the value chain cost management perspective, through the case analysis, it is found that the Xugong Group has not deeply rooted in the concept of cost management, the implementation of cost management method is not in place, and the effectiveness of cost management implementation is not strong enough. The narrow scope of cost management. The paper also puts forward some management suggestions in the aspects of purchasing, production, sales, establishing strategic alliance with upstream and downstream, obtaining the cost advantage of competitors, etc., which provides a new idea for enterprises in the process of cost management.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F426.4;F406.72
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本文編號：1888901