基于价值链的成本控制策略研究毕业论文.docVIP

毕业论文 （20_ _届） 基于价值链的成本控制策略研究 摘 要 近年来，随着经济全球化的到来和市场竞争的加剧，制造企业面临新的机遇和挑战世界发达国家的制造业企业不断向劳动力成本低的发展中国家转移，国逐渐成为世界制造业的中心。 Abstract In recent years, with the advent of economic globalization and market competition，manufacturing enterprises are facing new opportunities and challenges，manufacturing enterprises in developed countries continue to transfer in developing countries with low labor costs，china has become the worlds manufacturing center. The relative domestic competition intensifies, also directly led to the decline in business sales, economic decline. As compensation for the cost of production scale, the protection and control of enterprise survival foundation for the development，effectively reduce the cost will be to improve business viability and competitiveness of business continuity and effective way. Reduce product cost is to increase the economic efficiency of enterprises the most direct way，and for enterprises to expand production to provide solid foundation. Therefore, to reduce product costs can bring big benefits for the enterprise; it can enhance the overall strength of corporate management, an enterprise in an invincible position in the competition a powerful weapon. In this paper, instances typical of Ningbo yiren toys company, combined with relevant theoretical knowledge, In its purchase, production, sales tripartite surface control costs in ways to analyze and study. Summary of the enterprises in the value chain cost control advantages and shortcomings. Advantages for the enterprise, summed up the place are worth learning. For the shortcomings of the enterprise, control the cost of different ways through a comparative analysis, summarizes the most suitable way to control the cost of the enterprise. Enterprises to reduce costs for the design of a set of optimal solutions. Keywords：Cost controlEnterprise value chain ; Value activities目 录 引 言 1 1 价值链管理理论 2 1.1 价值链的理论概述 2 1.1.1 价值活动与价值链 2 1.1.2 价值链概念的提出 2 1.2 价值链活动及其联系 2 1.2.1 价值链活动 2 1.2.2 价值链联系 3 2