基于价值链TGXF公司成本控制问题研究
发布时间：2018-11-22 13:13
【摘要】：随着市场经济与全球经济一体化的快速发展,企业正处于日益激烈的竞争中。对于企业的经营管理而言,成本控制至关重要,尤其是制造类企业。企业成本的高低已成为衡量其在竞争中是否具有竞争优势的主要目标之一。近年来,我国制造企业在沿用传统的成本控制方面还存在很多管理上的漏洞,制造企业的低成本优势正在逐渐降低,从而限制了企业的长远发展。而企业要在当下激烈的市场竞争中处于不败之地,就必须运用与现代化发展要求相适应的成本控制理论与方法。因此,企业实施价值链成本控制活动,就成为了新的实践趋势。价值链成本控制与传统的成本控制理念有所不同,它是适应现代化市场发展的一种开放式链条,它将传统的成本控制的范围进行了拓展延伸,使成本控制不在局限于单一的产品生产环节,而是包括从产品的设计研发、采购材料、生产加工、销售以及售后等整个过程。TGXF公司是一家生产消防产品的制造企业,市场覆盖面比较广。由于公司规模的不断扩大,产品的销量也在逐渐增加,但公司的成本偏高,削弱了公司的竞争优势,严重的限制了公司发展。因此,此文以TGXF公司为研究对象,在明确价值链与成本控制等相关概念与理论的基础上,通过查阅大量的文献资料,综合运用文献研究法,调查问卷法等研究方法,同时将企业的实际情况与价值链成本控制理论和管理学基本原理相结合,全面的对TGXF公司的成本控制现状进行研究分析。通过对公司具体数据资料的搜集与整理,基于TGXF公司的外部价值链与公司内部价值链对成本控制现状和存在的问题进行研究,结合企业内外部环境的实际情况,指出其在外部价值链中上游的供应商、下游的客户以及公司内部价值链中采购、生产、质检、销售环节存在问题,并发现这些问题主要是因为公司的成本控制制度不够健全、员工参与成本控制的程度较低、缺乏先进的成本控制的理念与激励制度。针对TGXF公司现阶段存在的这些问题,以价值链成本控制相关理论为基础,充分协调各个节点,为TGXF公司提出的具体方案措施。建立健全TGXF公司基于价值链的成本控制体系,有利于公司结合自身的实际状况,从战略的角度出发,整合其内外部的资源,将公司价值链中不增值的环节剔除出去,同时也要增强价值链环节中增值活动的优势,进而实现公司经营管理的主要目标,增强公司在现代化竞争中的优势,同时也为其他的制造企业进行成本控制研究提供了借鉴。
[Abstract]:With the rapid development of market economy and global economic integration, enterprises are in increasingly fierce competition. Cost control is very important to the management of enterprises, especially manufacturing enterprises. The level of enterprise cost has become one of the main objectives to measure its competitive advantage in the competition. In recent years, there are still many management loopholes in the traditional cost control of manufacturing enterprises in our country. The low cost advantage of manufacturing enterprises is gradually decreasing, which limits the long-term development of enterprises. In order to be in an invincible position in the fierce market competition, enterprises must apply the cost control theory and method adapted to the requirements of modern development. Therefore, the implementation of value chain cost control activities, has become a new trend of practice. The value chain cost control is different from the traditional cost control idea. It is an open chain which adapts to the development of modern market. It extends the scope of traditional cost control. Cost control is not limited to a single product production link, but includes the whole process of product design, research and development, procurement of materials, production, processing, sales and after-sale. TGXF is a manufacturer of fire protection products. Market coverage is relatively wide. Because of the continuous expansion of the scale of the company, the sales volume of the products is also increasing gradually, but the cost of the company is on the high side, which weakens the competitive advantage of the company and seriously restricts the development of the company. Therefore, this paper takes TGXF Company as the research object, on the basis of defining the related concepts and theories, such as value chain and cost control, through consulting a lot of literature materials, synthetically using literature research method, questionnaire method and other research methods. At the same time, combining the actual situation of the enterprise with the theory of value chain cost control and the basic principle of management, the paper makes a comprehensive research and analysis on the current situation of cost control of TGXF Company. Through the collection and collation of the company's specific data, this paper studies the current situation and existing problems of cost control based on the external value chain and the internal value chain of TGXF Company, and combines the actual situation of the internal and external environment of the enterprise. It is pointed out that there are problems in purchasing, production, quality inspection and sales links in the external value chain upstream suppliers, downstream customers and the internal value chain of the company. The main reasons for these problems are that the cost control system of the company is not perfect enough. Staff participation in cost control is low, lack of advanced cost control concept and incentive system. In view of these problems existing in TGXF Company at the present stage, based on the related theory of value chain cost control, all nodes are fully coordinated and the concrete scheme and measures proposed for TGXF Company are put forward. Establishing and perfecting the cost control system of TGXF Company based on value chain is helpful for the company to integrate its internal and external resources from the strategic point of view in combination with its actual situation, and eliminate the non-value-added links in the value chain of the company. At the same time, it is necessary to enhance the advantages of value-added activities in the value chain, thus realize the main objectives of the company's management and management, and enhance the advantages of the company in the modern competition. At the same time, it also provides a reference for other manufacturing enterprises to carry out the research on cost control.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426
本文编号：2349470
[Abstract]:With the rapid development of market economy and global economic integration, enterprises are in increasingly fierce competition. Cost control is very important to the management of enterprises, especially manufacturing enterprises. The level of enterprise cost has become one of the main objectives to measure its competitive advantage in the competition. In recent years, there are still many management loopholes in the traditional cost control of manufacturing enterprises in our country. The low cost advantage of manufacturing enterprises is gradually decreasing, which limits the long-term development of enterprises. In order to be in an invincible position in the fierce market competition, enterprises must apply the cost control theory and method adapted to the requirements of modern development. Therefore, the implementation of value chain cost control activities, has become a new trend of practice. The value chain cost control is different from the traditional cost control idea. It is an open chain which adapts to the development of modern market. It extends the scope of traditional cost control. Cost control is not limited to a single product production link, but includes the whole process of product design, research and development, procurement of materials, production, processing, sales and after-sale. TGXF is a manufacturer of fire protection products. Market coverage is relatively wide. Because of the continuous expansion of the scale of the company, the sales volume of the products is also increasing gradually, but the cost of the company is on the high side, which weakens the competitive advantage of the company and seriously restricts the development of the company. Therefore, this paper takes TGXF Company as the research object, on the basis of defining the related concepts and theories, such as value chain and cost control, through consulting a lot of literature materials, synthetically using literature research method, questionnaire method and other research methods. At the same time, combining the actual situation of the enterprise with the theory of value chain cost control and the basic principle of management, the paper makes a comprehensive research and analysis on the current situation of cost control of TGXF Company. Through the collection and collation of the company's specific data, this paper studies the current situation and existing problems of cost control based on the external value chain and the internal value chain of TGXF Company, and combines the actual situation of the internal and external environment of the enterprise. It is pointed out that there are problems in purchasing, production, quality inspection and sales links in the external value chain upstream suppliers, downstream customers and the internal value chain of the company. The main reasons for these problems are that the cost control system of the company is not perfect enough. Staff participation in cost control is low, lack of advanced cost control concept and incentive system. In view of these problems existing in TGXF Company at the present stage, based on the related theory of value chain cost control, all nodes are fully coordinated and the concrete scheme and measures proposed for TGXF Company are put forward. Establishing and perfecting the cost control system of TGXF Company based on value chain is helpful for the company to integrate its internal and external resources from the strategic point of view in combination with its actual situation, and eliminate the non-value-added links in the value chain of the company. At the same time, it is necessary to enhance the advantages of value-added activities in the value chain, thus realize the main objectives of the company's management and management, and enhance the advantages of the company in the modern competition. At the same time, it also provides a reference for other manufacturing enterprises to carry out the research on cost control.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426
【参考文献】
相关期刊论文 前2条
1 曹翰林;;企业成本费用控制方案研究[J];财会通讯;2011年32期
2 李莉;王天东;;基于企业战略目标的价值链会计核算体系构建[J];财会月刊;2010年14期
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