本文關(guān)鍵詞：基于價值鏈的中鐵X公司成本管理應(yīng)用研究　出處：《新疆財經(jīng)大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 價值鏈 成本管理 鐵路施工單位

【摘要】：在建國以來，我國鐵路施工單位長期被歸入事業(yè)單位編制，政企不分的客觀現(xiàn)狀造成了其單位管理模式僵化、成本管理水平不高。從2013年3月開始，鐵道部改革方案提請全國人大通過并開始實施，我國鐵路領(lǐng)域改革進入快車道，鐵路工程建設(shè)領(lǐng)域進入到全面競爭的時代。面對已經(jīng)到來的激烈競爭，鐵路施工單位必須適應(yīng)新的運營體制和市場變化，，需要從自身管理方面做出較大的改革，尤其要注重公司的成本管理領(lǐng)域，尋找適合自身的成本管理方法，增強公司核心競爭力和可持續(xù)發(fā)展能力。 目前傳統(tǒng)的成本管理方法主要包括目標成本管理、責任成本管理、標準成本管理幾種管理方法。傳統(tǒng)成本管理理論是建立在管理與控制的基礎(chǔ)之上，只關(guān)注企業(yè)內(nèi)部成本控制，忽視外部環(huán)境的影響。另外，傳統(tǒng)成本管理的核算方法落后，成本管理與公司戰(zhàn)略結(jié)合的較差，具有一定局限性。基于價值鏈的成本管理具體是運用價值鏈思想，以合理降低價值鏈條上各個環(huán)節(jié)的成本并最終實現(xiàn)綜合成本降低為目的，以建立價值鏈聯(lián)盟的方式實現(xiàn)公司的可持續(xù)發(fā)展。價值鏈成本管理方法改變了公司原有的成本管理短視行為，幫助公司建立長期成本管理發(fā)展模式，進而增強公司核心競爭力。 本文在綜合了國內(nèi)外學者對成本管理理論、價值鏈成本管理理論的研究基礎(chǔ)之上，選取了一家典型的鐵路施工單位----中鐵X公司，針對中鐵X公司現(xiàn)狀詳細設(shè)計了一套價值鏈管理體系流程模式，包括確定公司戰(zhàn)略目標、價值鏈分析、作業(yè)庫建立、價值鏈成本控制、價值鏈成本管理業(yè)績評價等內(nèi)容。在此基礎(chǔ)之上，針對中鐵X公司出現(xiàn)的問題提出實施價值鏈成本管理模式的應(yīng)用途徑。依據(jù)提出問題，分析問題，解決問題這三大步驟完整的向讀者展示了如何在中鐵X公司實踐應(yīng)用價值鏈成本管理方法。目前基于價值鏈成本管理理論的研究在國內(nèi)外成為熱點，但具體針對某一個公司的甚至某一行業(yè)的具體應(yīng)用還是鳳毛麟角，希望本文能對中鐵X公司成本管理方法的改善起到一定的借鑒意義，并希望對鐵路施工行業(yè)的成本管理改革起到拋磚引玉的作用。
[Abstract]:Since the founding of our country, the railway construction unit is classified as long-term institutions, government objective situation caused by their unit rigid management mode, the cost management level is not high. From the beginning of March 2013, the Ministry of Railways proposed reforms adopted by the National People's Congress and began to carry out the reform of the railway sector in China has entered the fast lane, the railway engineering construction field into an era of competition. In the face of fierce competition has been coming, the railway construction unit must adapt to the new operating system and market change, need to make greater reform from their own management, especially should pay attention to the company's cost management, cost management method for itself, enhance the company's core competitiveness and sustainable development ability.
At present, the traditional cost management method mainly includes the target cost management, responsibility cost management, several management methods of cost management. The traditional cost management theory is established on the basis of management and control, focus on enterprise cost control, ignore the external environment. In addition, the traditional cost accounting method of backward management, cost management and the company combines the strategy of the poor, has certain limitations. Cost management based on value chain specific is the use of the concept of value chain, to reduce the cost of each link of value chain and realize the comprehensive reduction for the purpose to establish sustainable development value chain alliance to achieve the company. Method of value chain cost management changes the company's existing cost management and short-sighted behavior, help the company to establish long-term cost management mode of development, and enhance the core competitiveness of the company.
Based on the comprehensive domestic and foreign scholars on the theory of cost management, based on the research of the theory of value chain cost management, and selects a typical railway construction unit - X railway company, according to the present situation of X company in detail to design a set of value chain management system process model, including determining the strategic objectives of the company, the value chain analysis. Warehouse establishment, value chain cost control, value chain cost management performance evaluation. On this basis, according to the China Railway Company X problems in application way of implementing cost management based on value chain analysis. According to this problem, solve the problem of the three steps to complete to show readers how to iron in X company practical application of value chain cost management method. Based on the current research on the theory of value chain cost management has become a hot spot at home and abroad, but specific to a particular company or even a line The specific application of the industry is still rare. I hope this article can play a certain reference for the improvement of the cost management method of China Railway X company, and hope to play a role in the cost management reform of the railway construction industry.

【學位授予單位】：新疆財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F406.72

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本文編號：1400994