基于价值链的TTHP公司成本管理优化研究

发布时间：2018-01-08 10:30

本文关键词：基于价值链的TTHP公司成本管理优化研究　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展和内外部环境的日趋复杂,很多企业现有的管理模式受到了巨大挑战。特别对于制造企业,由于产品自身成本费用高、毛利率低等特点,科学有效的成本管理方式已成为企业竞争的关键。对此,价值链成本管理在众多学者的讨论中脱颖而出,已成为现在企业成本管理的强有力分析工具。本文在运用价值链、成本管理和价值链成本管理的相关理论基础上,将TTHP公司作为研究对象,介绍TTHP公司的基本情况、产品及市场,进而分析公司的成本管理现状,结合内、外部环境,在价值链视角下分析TTHP公司成本管理问题。从内部价值链角度发现企业采购环节成本控制不到位、生产成本占比大,制造费用占完工产品比例偏重、销售成本占比偏小等问题;从纵向价值链角度分析出TTHP公司与上游供应商和下游客户之间的供产销关系有待提升;从竞争对手价值链角度引进JHGR公司,分析两者在成本管理方面存在的主要差异,进一步发现TTHP公司成本管理的不足之处。然后,根据企业在价值链视角下存在的成本管理问题,提出相应对策,内部角度:提升全员参与成本管理意识,利用有效订单管理思想降低采购成本,利用作业成本法分摊制造费用;外部角度:对供应商和下游客户构建纵向价值链战略联盟,构建企业对标管理机制。本文整体思想在于运用价值链分析工具分析TTHP公司在成本管理上存在的问题,并在分析问题的同时厘清企业价值链增值过程,提出相应的对策去除不增值作业,降低公司成本,形成长期有效的竞争优势。
[Abstract]:With the rapid development of economy and the increasing complexity of internal and external environment, many enterprises' existing management model has been greatly challenged. Especially for manufacturing enterprises, because of the high cost of products, low gross profit rate and so on. Scientific and effective cost management has become the key to enterprise competition. For this reason, value chain cost management stands out in the discussion of many scholars. It has become a powerful analysis tool of enterprise cost management. Based on the theory of value chain, cost management and value chain cost management, TTHP Company is taken as the research object in this paper. This paper introduces the basic situation, product and market of TTHP Company, and then analyzes the current situation of cost management of the company, combined with the internal and external environment. From the point of view of internal value chain, it is found that the cost control of purchasing link is not in place, the proportion of production cost is large, and the proportion of manufacturing cost is partial to finished product. Small proportion of sales costs and other issues; From the perspective of vertical value chain, the relationship between TTHP, upstream suppliers and downstream customers needs to be improved. From the point of view of competitor value chain, this paper introduces JHGR Company, analyzes the main differences in cost management between the two companies, and further finds out the shortcomings of cost management in TTHP Company. According to the cost management problems in the view of value chain, this paper puts forward the corresponding countermeasures, internal perspective: to enhance the awareness of cost management of all staff, to use effective order management ideas to reduce procurement costs. To share manufacturing expenses by means of activity-based costing; External angle: build vertical value chain strategic alliance for suppliers and downstream customers. The whole idea of this paper is to use value chain analysis tools to analyze the cost management problems of TTHP company, and to clarify the value-added process of enterprise value chain while analyzing the problems. The corresponding countermeasures are put forward to eliminate the non-value-added operation, to reduce the cost of the company and to form a long-term and effective competitive advantage.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

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