【摘要】：隨著新一輪經(jīng)濟全球化的到來,新的全球貿(mào)易規(guī)則正在逐步形成,全球貿(mào)易價值鏈重構(gòu)正在展開,同時我國進行了深入的市場化變革,傳統(tǒng)的經(jīng)濟增長方式正在發(fā)生轉(zhuǎn)變,企業(yè)之間的競爭也更加激烈。而現(xiàn)在傳統(tǒng)成本管理存在不同程度的缺點與不足,已經(jīng)不能完全適應現(xiàn)代企業(yè)經(jīng)營發(fā)展需要。針對傳統(tǒng)成本管理過程中普遍存在的問題,本文主要采用利用內(nèi)部價值鏈分析的方法對價值鏈中所包括的作業(yè)進行進一步管理與優(yōu)化,提出以優(yōu)化企業(yè)內(nèi)部價值鏈為基礎(chǔ)的作業(yè)成本管理方法,從而幫助企業(yè)實現(xiàn)持續(xù)降低產(chǎn)品成本、提高最終消費者的價值,進而作為企業(yè)改善成本、優(yōu)化經(jīng)營決策、提高市場競爭優(yōu)勢提供一條有效途徑。本文首先介紹文章研究的背景與意義、研究內(nèi)容以及研究方法;然后對內(nèi)部價值鏈與成本管理相關(guān)理論進行了梳理,為本文的研究奠定了理論基礎(chǔ)。結(jié)合對價值鏈中作業(yè)識別和作業(yè)中心的建立進行研究,本文運用價值鏈理論與作業(yè)成本理論對企業(yè)內(nèi)部價值鏈進行分解,采用定性與定量的方法,通過構(gòu)建產(chǎn)品價值鏈成本計算模型,對企業(yè)內(nèi)部價值鏈的成本管理方法進行研究。在此基礎(chǔ)上,本文在第五章以A航空制造企業(yè)737-48段為例對理論方法進行了驗證。本文最后一部分是根據(jù)前面幾章內(nèi)容的說明,對企業(yè)內(nèi)部價值鏈在成本管理中得以運用進行了進一步的總結(jié)與評價。本文的創(chuàng)新之處在于將作業(yè)成本法與企業(yè)價值鏈相結(jié)合建立模型研究成本管理問題,并將理論、模型在企業(yè)管理中驗證其有效性。定量與定性兩種方法雖然都在本文中采用,但是更多的采用定量的方法。通過本文的研究增強了作業(yè)成本法在企業(yè)內(nèi)部價值鏈在成本管理中運用的有效性,對企業(yè)內(nèi)部價值鏈的量化研究具有重要的指導意義。
[Abstract]:With the arrival of a new round of economic globalization, the new global trade rules are gradually formed, the reconstruction of global trade value chain is unfolding, at the same time, China has carried out in-depth market-oriented changes, and the traditional economic growth mode is changing. Competition between enterprises is also more intense. At present, traditional cost management has some shortcomings and shortcomings, which can not fully meet the needs of modern enterprise management and development. In view of the common problems in the traditional cost management process, this paper mainly uses the method of internal value chain analysis to further manage and optimize the activities included in the value chain. This paper puts forward a method of activity-based cost management based on optimizing the internal value chain of the enterprise, which can help the enterprise to continuously reduce the product cost, improve the value of the final consumer, and then serve as the enterprise to improve the cost and optimize the management decision. Improve the competitive advantage of the market to provide an effective way. This paper first introduces the background and significance of the research, research content and research methods, and then the internal value chain and cost management related theories are combed, which lays a theoretical foundation for this study. Combined with the research on the establishment of activity identification and activity center in the value chain, this paper uses the value chain theory and activity-based cost theory to decompose the internal value chain of enterprises, and adopts qualitative and quantitative methods. By constructing the cost calculation model of product value chain, the cost management method of enterprise's internal value chain is studied. On this basis, in chapter 5, the theoretical method is verified by taking 737-48 section of A aviation manufacturing enterprise as an example. The last part of this paper is a further summary and evaluation of the application of internal value chain in cost management according to the previous chapters. The innovation of this paper lies in the combination of activity-based costing and enterprise value chain to establish a model to study cost management, and to verify the effectiveness of the theory and model in enterprise management. Although both quantitative and qualitative methods are used in this paper, more quantitative methods are used. The research in this paper enhances the effectiveness of activity-based costing (ABC) in the application of the internal value chain in the cost management, and has an important guiding significance for the quantitative study of the internal value chain.
【學位授予單位】：沈陽航空航天大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F406.72;F426.5

【引證文獻】

中國期刊全文數(shù)據(jù)庫 前1條

1 譚華;;基于價值鏈的高新技術(shù)企業(yè)成本控制方法研究[J];中國國際財經(jīng)(中英文);2017年16期

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本文編號：2380959