基于价值链分析的企业成本管理研究毕业论文.docVIP

毕业论文 （20_ _届） 基于价值链分析的企业成本管理研究 摘 要 改革开放以来，中国的经济迅猛发展，越来越与国际接轨，市场也越来越多元化，企业间的竞争也越加剧烈。为了能在这激烈的环境中发展，企业可以说是尽可能的完善自己的管理结构或加以改造来适应这一环境的变化。成本管理是企业管理的重要组成部分之一，但对现代企业而言，成本管理的范围在不断扩大，传统的成本管理方法由于太过单一而没有考虑到企业的整体价值已难以满足其实际需要，在这种情况下，有美国教授迈克尔·波特首先提出的能够贯穿企业经营活动的基于价值链的成本管理逐步成为当今企业进行成本管理的重要方式，这对获得和维护企业竞争优势具有重要意义。为了能够更好的理解这一新的管理理念，本文特对此作进一步的研究。 本文主要在参照国内外已有研究结论的基础上，对企业进行基于价值链的成本管理的概念进行分析，运用价值链思想对企业成本管理问题进行了探讨及提出相应的建议，以期有效提高企业成本管理的效果，从而使企业获取成本优势，增强持续的竞争优势，实现企业价值最大化。 关键词：Abstract Since the reform and opening up,Chinas rapid economic development,more and more with international standards,the market has become increasingly diverse,and competition between enterprises has become increasingly intense.In order to be able to develop this intense environment,companies can improve their own is possible to transform the management structure or to adapt to this changing environment.Cost management is an important part of management,but for modern enterprises,the cost of the expanding scope of management,the traditional cost management methods as too single,not taken into account the overall value of the enterprise has been difficult to meet their actual needs.In this case,the United States ? Professor Michael Porter first proposed that business activities throughout the value chain-based cost management to gradually become an important enterprise cost management methods,which obtain and maintain an important competitive advantage significance.In order to better understand the new management philosophy,this special study this further. This article has been in the light of conclusions of the study abroad on the basis of the enterprise cost management based on value chain analysis of the concept,thinking of the value chain of enterprise cost management issues were discussed and make recommendations accordingly to improve business.The effect of cost management to enable enterprises to obtain cost advantages,enhance the sustainable competitive advantage and achieve enterprise value maximization. Key