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1、AbstractNowadaysthedevelopmentofeconomicglobalizationandinformationtechnologyisgettingfasterandfaster,asaresultenormouschangesofbusinessenvironmentandmanagementmodelconfrontedbythemanufacturingindustryhavetakenplace.Basedontheproductionandrealizationofvalue,thecontactbe
2、tweenmanufacturersandtheirsuppliers,distributors,retailersandcustomersbecomemoreclosely.Therefore,thetargetofcostmanagementisnotonlytoreducethecost,buttopayattentiontovalueimprovementofvaluechina.Therangeofcostmanagementisnolongerconfinedtotheprocessesofproduction;itext
3、endstothewholeprocess,whichcontainspurchase,procurement(production),marketing,andeventhecustomer.Underthesecircumstances,traditionalcostmanagementcannotadapttotherapidchangesofbusinessmanagement.Therefore,withthesuperiorityofadapttothedevelopmentoftimes,valuechaincostma
4、nagementisakindofnewmethodwhichbeingusedinthemodernenterprise.Inthisthesis,basedonthecasestudymethods,weanalyzeAcompany.Firstly,reviewingthecurrentlyresearchofvaluechaincostmanagement,analyzingtheexistingresultsanddeficiencies,thetheoreticalbasisandtheimpactofthesetheor
5、iesonthevaluechaincostmanagementareelaborated.Basedontheabovetheconceptsofthevaluechain,costmanagementaredefined.Secondly,accordingtothestatusofcostmanagementinAcompany,thenecessityandfeasibilityofusingvaluechaincostmanagementarediscussed,thatistosaytheusingofvaluechain
6、costmanagementissuitforthecompany.Atthesametime,amethodofconstructingthevaluechaincostmanagementisproposed.Thirdly,startingfrominternalvaluechain,industryvaluechainandcompetitionvaluechain,theapplicationofvaluechaincostmanagementinAcompanyisexplained,simultaneouslytheim
7、plementationeffectofvaluechaincostmanagementisillustrated.Finally,fromimprovinggovernancestructure,establishingvaluechaincostdatabase,planningtargetcost,focusingoncostmanagementofoperation,constructingtheculture,safeguardsofdevelopingvaluechaincostmanagementinAcompanyar
8、eproposed.KeyWords:valuechain;costmanagement;valuechaincostmanagement目录1.绪论...................................