基于价值链的企业成本控制研究本科学位论文.docVIP

摘 要 传统成本控制已经不能满足现代企业对决策信息的需求。价值链理论为研究企业的成本控制提供了有效方法。从战略的视角来研究成本，运用价值链分析方法来发掘新的作业增值点，用系统的观点来探索产品的全生命周期成本控制，有助于企业清晰地认识到成本控制的落脚点和挖掘潜在的竞争优势，从而为企业决策提供翔实的信息。 我们将价值链思想引入企业成本控制的研究，认为在新的市场环境下，成本控制要从产品价值形成的全过程来考虑，既关注生产制造过程，又要考虑研发设计、售后服务等环节，既要重视与上游供应商的联系，也要重视与下游经销商、顾客的联结，既要考虑研发设计、原材料采购、生产制造、销售和使用等环节自身的成本控制，又要考虑各环节之间的交易成本的控制，最终达到获取竞争优势的目的。 在价值链分析与成本控制理论结合研究的基础上，界定了价值链企业成本控制的涵义，提出了建立价值链企业成本控制模式的原则：按产品价值形成的全过程把价值链归集为研发设计、原材料供应、生产制造、销售和使用五个作业中心，在此基础上构建了价值链企业成本控制模式框架，从目标维、空间维、时间维和质量维四个维度论述了价值链企业成本控制的方法；从组织结构、信息化和协调机制建设等角度提出了实施基于价值链的企业成本控制模式的对策建议。 关键词：价值链；成本控制；成本控制模式  Abstract Traditional cost control already could not satisfy the demand of modern enterprise on decision information. Value chain theory provided an affective method for the study of cost control in enterprises. Studying cost from the strategic angle of view. we made use of value chain analytical method to find the new point of work increment, and to explore the entire life cycle cost control of product in system viewpoint，which contributed to that enterprise could realize clearly the footholds of cost control and excavate the potential competitive advantage, thus provided full and accurate information for decision-making in enterprises. We introduced the value chain thought into study of enterprise cost control，and considered that cost control must take the entire proess of value forming into account under new market environment，that is to say, cost control should not only pay attention to the manufacturing proess，but the nodes of RD design, post-sale service et al. and not only attach importance to the relationship of upstream suppliers，but downstream dealers, customers，moreover，not only the nodes of RD design, raw material purhase, sale and use and so on, but control of transaction cost between different nodes, which achieved to the goal of getting competitive advantages. Based on the union of value chain analysis and cost control theory, we defined the meaning of value chain enterprise cost control，and pro