保险公司价值链成本控制研究修改意见.doc

Abstract 山东财经大学硕士学位论文 PAGE II PAGE I 摘 要 改革开放以来，我国保险业取得了长足的进步。但是由于我国大多数保险公司都是由原来的国营保险公司改制而来，发展时间不长，所以存在着经营方式落后、经营成本较高、服务质量差、资源浪费严重等诸多问题。如何让保险公司降低经营成本，减少资源浪费、提高竞争力，是国内保险公司急需解决的问题。传统的成本控制方法不能适应不断发展变化的内外部环境，不能为企业成功地进行成本控制、制定和实施科学合理的战略提供支持，所以企业必须改变成本观念，拓宽和改进成本控制的方法。如何将价值链与成本控制结合起来，发展成为更加科学合理的成本管理方法，是许多企业在成本优势竞争中需要考虑和解决的问题。 本文首先介绍了价值链及成本控制等相关概念，根据我国保险业成功控制现状及存在的问题揭示进行价值链成本控制的必要性。从保险公司成本构成、成本动因分析等理论介绍，引出价值链成本控制的具体应用。结合案例分析，给出保险公司价值链成本控制的方案。最后简单描述价值链成本控制的不足以及前景展望。 关键词：保险公司；价值链分析；成本控制 Abstract Since the reform and opening up, China's insurance industry has made considerable progress. However, because the majority of our original state-owned insurance companies are insurance companies restructuring, development time is not long, so there is a backward mode of operation , high operating costs , poor quality of service , serious waste of resources , and many other problems. How to make the insurance company to reduce operating costs , reduce waste of resources and improve the competitiveness of domestic insurance companies need to solve the problem. The traditional cost control methods can not meet the evolving internal and external environment , cost control is not possible for enterprises to successfully develop and implement strategies to support scientific and rational , so companies must change the concept of cost , to broaden and improve the methods of cost control. How will the value chain and cost control combine to become more scientific and rational cost management , cost advantage is that many companies need to consider and resolve the competition problems . ???This paper first?introduces the value chain and?cost control?and other related concepts,?successful?control?according to the status quo of?China's insurance industry?and the existing problems?of?the necessity?of value chain cost control.In this paper,?from the insurance company?cost?cost driver analysis?theory,?introduces the specific?application?of value chain cost control.?Combined with case?analysis,?gi