基于价值链管理视角下的纺织企业成本控制研究毕业论文.doc

本 科 毕 业 论 文 题 目 基于价值链管理视角下的纺织行业成本控制研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 目前，伴随着新技术的革命以及全球经济化，全球性的市场竞争越来越激烈，从而给我国现代企业的发展带来了全方位的挑战。企业要想成功必须制定可持续的长期战略，进行有效的成本管理，建立自己的竞争优势。而在企业成本管理中成本控制处于极其重要的地位，但是传统的成本控制方法已经不能适应新经济环境下企业的需要，不但不能提供精确的成本信息，也不能对决策提供相关性支持。尤其是纺织企业在快速发展的过程中，长期积累的矛盾和问题日渐凸显，面对复杂的金融环境以及越来越窄的利润空间，纺织企业想要赢得竞争优势，实现持久发展，成本控制则显得尤为重要。本论文立足于纺织企业的特点，运用目前在成本控制研究中较为普遍的价值链理论，分析当前纺织企业成本控制的现状并指出存在的主要问题的基础上，提出了关于采用先进采购理念、提高技术机器水平、改善资本有机构成和运用合理作用成本管理等相关建议，希望能在企业管理的实践中起到一定作用。 关键词：Abstract At present, with the new technology revolution and global economic, the global market with more and more competition, thus the development of China's modern enterprise to bring a full-scale challenges. Enterprise wants to succeed must prepare a sustainable long-term strategy, effectively cost management, to build their own competitive advantage. But in enterprise cost management of cost control in a very important position, but traditional cost control methods already can not adapt to the new economy environment the need of the enterprise, not only cannot provide accurate cost information, also can't provide correlation support decision-making. Especially textile industry in the rapidly developing process, long-term accumulated contradictions and the question becomes increasingly salient, facing the complex financial environment and more and more narrow profit space, textile enterprise wants to win the competition advantage and realize the lasting development, cost control appears especially important. This paper based on the characteristics of textile enterprises, using the in the cost control study more widespread value chain control theory, analyses the current textile enterprise cost control of the situati