本文選題：價(jià)值鏈 + 成本管理�。� 參考：《石河子大學(xué)》2016年碩士論文

【摘要】：自經(jīng)濟(jì)危機(jī)爆發(fā)之后,全球經(jīng)濟(jì)形勢(shì)整體下滑,極大程度的影響了工程機(jī)械行業(yè)的發(fā)展。在銷售收入同比下滑及毛利率進(jìn)一步降低的雙重壓力并行的考驗(yàn)下,工程機(jī)械行業(yè)的企業(yè)如何在日益惡略的競(jìng)爭(zhēng)環(huán)境中獲得競(jìng)爭(zhēng)優(yōu)勢(shì)便成為當(dāng)前首要的關(guān)注點(diǎn)。隨著企業(yè)與供應(yīng)商、客戶和競(jìng)爭(zhēng)對(duì)手的關(guān)系越來(lái)越緊密,競(jìng)爭(zhēng)的范圍不再局限于公司與公司之間。要想保持并進(jìn)一步提高企業(yè)的核心競(jìng)爭(zhēng)力,則需公司與其所在價(jià)值鏈上各活動(dòng)的核心企業(yè)保持密切戰(zhàn)略合作關(guān)系,形成統(tǒng)一的競(jìng)爭(zhēng)體。所以,通過(guò)內(nèi)部?jī)r(jià)值鏈分析深入了解徐工集團(tuán)本身的成本管理現(xiàn)狀,橫向價(jià)值鏈分析引出徐工集團(tuán)戰(zhàn)略合作的核心主體,縱向價(jià)值鏈分析突顯出徐工集團(tuán)與主要競(jìng)爭(zhēng)對(duì)手在市場(chǎng)占有方向、產(chǎn)品發(fā)展方向等方面的差異。有效的價(jià)值鏈分析能夠?yàn)槠髽I(yè)制定戰(zhàn)略提供全面、準(zhǔn)確、有效的成本信息,為科學(xué)地制定戰(zhàn)略提供依據(jù),對(duì)企業(yè)的可持續(xù)發(fā)展、提高競(jìng)爭(zhēng)能力和經(jīng)濟(jì)效益、社會(huì)效益都具有十分重要的現(xiàn)實(shí)意義。因此,本文基于價(jià)值鏈成本管理視角,通過(guò)案例分析,發(fā)現(xiàn)徐工集團(tuán)存在成本管理觀念未深入人心,成本管理方法實(shí)施不到位,對(duì)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(wèn)題。并提出在采購(gòu)、生產(chǎn)、銷售環(huán)節(jié),與上下游建立戰(zhàn)略聯(lián)盟,獲取競(jìng)爭(zhēng)對(duì)手成本優(yōu)勢(shì)等方面的管理建議,為企業(yè)在成本管理過(guò)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(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.4;F406.72
，

本文編號(hào)：1888901