發(fā)布時(shí)間：2018-10-13 19:26

【摘要】：在21世紀(jì)，面對(duì)全球經(jīng)濟(jì)一體化的趨勢(shì)，企業(yè)之間的競(jìng)爭(zhēng)更加的激烈。從社會(huì)發(fā)展及技術(shù)發(fā)展的狀況來(lái)看，傳統(tǒng)的從企業(yè)內(nèi)部出發(fā)來(lái)降低成本的空間逐漸縮小，企業(yè)必須在以往企業(yè)內(nèi)部成本管理方法基礎(chǔ)上，站在供應(yīng)鏈的角度來(lái)進(jìn)行成本控制工作。基于供應(yīng)鏈的成本控制是一種新的管理方法和管理思想，這也是傳統(tǒng)成本管理方法對(duì)社會(huì)競(jìng)爭(zhēng)環(huán)境而做出的一種調(diào)整。 本文中筆者以供應(yīng)鏈的視角，對(duì)A乳制品公司進(jìn)行研究。實(shí)地考察目標(biāo)企業(yè)的供應(yīng)鏈結(jié)構(gòu)和成本狀況，提出目標(biāo)企業(yè)存在的現(xiàn)實(shí)問(wèn)題，依據(jù)現(xiàn)實(shí)情況來(lái)構(gòu)建其供應(yīng)鏈成本控制模型并對(duì)其進(jìn)行優(yōu)化。目的在于通過(guò)本文的實(shí)例研究，，提供一個(gè)鮮活的案例，為日后進(jìn)行類(lèi)似的成本控制工作提供參考。論文主要包含以下內(nèi)容： 1、從供應(yīng)鏈的角度出發(fā)，以A乳制品公司為核心企業(yè)，分析其整體的成本構(gòu)成特征，找出A公司供應(yīng)鏈成本控制過(guò)程中出現(xiàn)的問(wèn)題，并進(jìn)行緣由分析。A公司成本控制過(guò)程中的主要問(wèn)題在于采購(gòu)成本、交易成本、缺貨、庫(kù)存成本以及銷(xiāo)售成本較高，不利于競(jìng)爭(zhēng)。導(dǎo)致這些問(wèn)題產(chǎn)生的原因是目前的成本管理只注重生產(chǎn)而并不關(guān)注總體，員工普遍缺乏成本控制意識(shí)，供應(yīng)鏈伙伴間信任不足，而且缺乏統(tǒng)一合理的績(jī)效考核和激勵(lì)制度。 2、結(jié)合目標(biāo)成本控制方法和作業(yè)成本核算法，建立A乳制品公司的供應(yīng)鏈成本控制模型，并運(yùn)用函數(shù)公式根據(jù)模型中的自變量與因變量的關(guān)系對(duì)其進(jìn)行優(yōu)化。優(yōu)化的目的在于從供應(yīng)方面、生產(chǎn)方面和銷(xiāo)售方面分別考慮，讓模型更加切合實(shí)際。 3、以A乳制品公司某一實(shí)際產(chǎn)品為例，進(jìn)行供應(yīng)鏈成本控制。根據(jù)實(shí)際情況，采取一定措施進(jìn)行供應(yīng)鏈上游成本、企業(yè)內(nèi)部成本和供應(yīng)鏈下游成本的控制行動(dòng)，并運(yùn)用數(shù)學(xué)模型對(duì)某產(chǎn)品的供應(yīng)鏈成本控制成果進(jìn)行量化分析。該數(shù)學(xué)模型的構(gòu)建以基本模型為基礎(chǔ)。并選取在產(chǎn)品形成項(xiàng)目中各項(xiàng)目的成本數(shù)值，代入模型公式得出效益貢獻(xiàn)率。效益評(píng)價(jià)的結(jié)果顯示：供應(yīng)鏈上每個(gè)環(huán)節(jié)的成本降低對(duì)整體效益的提升都有明顯的效果。
[Abstract]:In the 21st century, facing the trend of global economic integration, the competition between enterprises is more fierce. From the point of view of social development and technological development, the traditional space to reduce costs from the inside of the enterprise gradually shrinks, and the enterprise must base on the previous internal cost management methods. From the point of view of supply chain to carry out cost control. The cost control based on supply chain is a new management method and management thought, which is also a kind of adjustment to the social competition environment made by the traditional cost management method. In this paper, from the perspective of supply chain, A dairy company is studied. This paper investigates the supply chain structure and cost status of the target enterprise on the spot, puts forward the practical problems of the target enterprise, and constructs the supply chain cost control model according to the actual situation and optimizes it. The purpose of this paper is to provide a fresh case for similar cost control in the future. The main contents of this paper are as follows: 1. From the point of view of supply chain, taking A dairy company as the core enterprise, this paper analyzes the characteristics of its overall cost composition, and finds out the problems in the process of cost control in the supply chain of A company. The main problems in the process of cost control in company A are purchase cost, transaction cost, stock shortage, inventory cost and sales cost, which are not conducive to competition. These problems are caused by the fact that the current cost management only pays attention to the production but not the overall, the staff generally lacks the sense of cost control, the supply chain partners do not trust each other. Moreover, there is no uniform and reasonable performance appraisal and incentive system. 2. Combined with target cost control method and activity-based cost accounting method, the supply chain cost control model of A dairy company is established. The function formula is used to optimize it according to the relationship between independent variable and dependent variable in the model. The purpose of optimization is to make the model more practical from supply, production and sales aspects. 3. Taking a real product of A dairy company as an example, the cost control of supply chain is carried out. According to the actual situation, some measures are taken to control the upstream cost of supply chain, internal cost of enterprise and downstream cost of supply chain, and quantitative analysis of the production of supply chain cost control is carried out by using mathematical model. The mathematical model is based on the basic model. The cost value of each item in the product forming project is selected, and the benefit contribution rate is obtained by substituting the model formula. The result of benefit evaluation shows that the cost reduction of every link in the supply chain has obvious effect on the whole benefit.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.82;F274;F406.7

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