毕业论文《基于价值链分析的成本管理研究》.docVIP

. PAGE . . . 河南财经学院成功学院本科生毕业论文 基于价值链分析的成本管理研究 院系名称 管理学系 姓　　名 学　　号 专　　业 会计学 指导教师 讲师 2010年5月7日 摘　要 基于价值链分析的成本管理是一种新型的成本管理方法，它要求企业在进行成本管理的同时关注企业在市场中的竞争地位。通过价值链分析方法与成本管理的结合，企业能够有效地适应其持续变化的外部环境，控制成本，并获得成本优势。在全球经济一体化的客观条件下，企业面临着日益激烈的市场竞争，如何有效地实施成本管理，提高企业核心竞争力已经成为迫在眉睫的问题。文章以价值链分析为理论基础，指出了传统成本管理的局限性，并对价值链分析与成本管理相结合做出了分析。价值链分析包括企业内部价值链分析、行业价值链分析、竞争对手价值链分析。本文以价值链中的一环——行业价值链分析为主，结合案例分析的方式，对价值链分析在成本管理中的具体应用做出了详细分析。 关键词：价值链分析；成本管理；内部成本；外部环境 Abstract It is a new cost management which based on the analysis of the value chain. This kind of cost management requires the enterprise pay attention to the enterprises competition ability in the market as while as using the cost management. The enterprise could adapt to the constant change of external environment effectively through the combination of value chain analysisment and cost management. Thus, enterprise could control the cost and obtain cost advantages. In the circumstance of global economic integration, enterprises are facing with the increasing fierce competition in the market. So how to implement cost management effectively and improve the core competitiveness of enterprises are becoming urgent problems. This paper takes the value chain analysisiment as the theoretical basis,pointed out the limitation of traditional cost management and analyzed the combination of value chain and cost management. The value chain analysis including the enterprises internal value-chain analysis, the value chain analysis and the value chain analysis of rivals. This paper used one of the vale chains the industry chain as the main analysis, combined the case analysis and gave out the detailed analysis of the vale chain’s specific application in cost management. Key Words: The value chain analysis, Cost management, Cost of internal, External environment 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc260945443 1 引 言 PAGEREF _Toc260945443 \h 1 HYPERLINK \l _Toc260945444 1.1 研究背景和意义 PAGEREF _Toc260945444 \h 1 HYPERLINK \l _Toc260945445 1.2 文献综