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                            价值链角度探讨制造企业的成本控制问题

                            时间:2018-12-27 来源:现代商业 作者:高玉龙 本文字数:4187字

                              摘    要: 随着社会的发展,原来的成本控制模式已经无法满足现代企业的需求。价值链理论的出现为企业提供了一种更为有效的成本控制方法。它不再从单一的层面来探究企业的成本控制,而是从战略的角度来进行成本控制,价值链理论强调成本控制要考虑到产品价值形成的所有环节,不仅要关注产品的生产制造环节,还要考虑到生产制造前的研发设计,以及在产品售出后的售后服务等一系列的环节,以及与这些环节紧密的联系其他环节,本文就将以价值链理论为基础,对制造企业各个环节的成本控制进行分析。

                              关键词: 价值链; 制造企业; 成本控制; 分析;

                              企业价值链这一词是由迈克尔·波特最先提出的,企业价值链的理论核心就是将企业经营的各个活动进行分割,从投入到产出这整个过程被分割成一系列连续的环节[1]。每一个小的环节对企业的价值链都有一定的影响,而且这些小环节之间也会有直接或者间接的关联,并相互影响,每个环节共同作用就可以为企业创造利润,由此企业的价值链就可以形成。在迈克尔·波特的价值链理论的基础上,我们可以进行改进和创造,形成符合制造企业特征的制造企业价值链。
                             

                            价值链角度探讨制造企业的成本控制问题
                             

                              一、以价值链为基础的制造企业的成本分析

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                              图制造企业的价值链
                            图制造企业的价值链

                              CONGGOUCHENGYAOSUDEJIAODULAIKANJIAZHILIAN,ZHUYAOHUODONG、ZHICHIHUODONGYIJILIRUNRENGJIUSHIZHIZAOQIYEJIAZHILIANDEJICHUZUCHENGBUFEN,DANYOUSUOBUTONGDESHIZHUYAOHUODONGHEZHICHIHUODONGSUOBAOHANDENEIRONGYOULEYIXIEBIANHUA,ERZHEIXIEBIANHUAZHUYAOZAISANGEFANGMIANTIXIAN。DIYI,XINXIXITONGGUANLIBEIZHIZAOQIYEJIAZHILIANGUIRUZHICHIHUODONGZHONG;DIER,YANJIUHEKAIFAHUANJIEBEIZHIZAOQIYEJIAZHILIANGUIRUJIBENHUODONGZHONG,BINGQIEYANJIUKAIFAHUANJIESHIZHIZAOQIYEKEYIJIEYUECHENGBENDEYIGEZHONGYAOHUANJIE,WOMENYEKEYIJIANGTAKANZUOSHIYILINGWAIYIZHONGFANGSHICHENGXIANDEZENGZHIHUANJIE。ERQIYETONGCHANGDOUYOUYIGEYINXINGDEDISANLIRUNYUAN,NEIJIUSHICAIGOUHUANJIE,SUOYIZAIZHIZAOQIYEZHONGYEHUIJIANGCAIGOUHUANJIEGUIRUJIAZHILIANDEJIBENHUODONGZHONG。HUANYIZHONGFANGSHISHUO,YIBANZHIJIECHUANGZAOJIAZHIDEHUANJIEWOMENBATAGUIRUJIBENHUODONG,DANSHIJIBENHUODONGBIXUHUODEFUZHUHUODONGDEZHICHI,RUGUOFUZHUHUODONGYOUHENGAODEXIAOLV,YEHUIFUZHUJIBENHUODONGCHUANGZAOGENGGAODEJIAZHI。CONGCHANPINJIAZHIXINGCHENGDEZHENGGEGUOCHENGLAIJINXINGFENXI,KEYIJIANGQIFENWEISIGEJIEDUAN,JICHANPINYANJIUYUKAIFA、CAIGOU、ZHIZAOYIJIYINGXIAO。

                              (一)产品研究与开发

                            星云棋牌官网下载   CONGCHANPINYANJIUYUKAIFAHUANJIELAIKAN,KEYICONGLIANGGEJIAODUJINXINGCHENGBENFENXI,YISHIYANJIUHEKAIFACHANPINBENSHENHUIYOUYIDINGDECHENGBEN,ZHEIXIECHENGBENBAOKUOZAIYANJIUYUKAIFACHANPINZHIQIANXUYAOJINXINGSHICHANGDIAOYAN、XUYAODUIXIAOFEIZHEQUNTIJINXINGYUPANDENGHUODONG,XUYAOFENXICHANPINYANFACHENGGONGDEGAILV、ZHIZAOYANGPINDENGDENG,ZHEIXIECHENGBENDOUHUITIXIANZAIZUIZHONGDECHANPINCHENGBENZHONG,ERQIEQIYEZAIJINXINGCHANPINYANJIUYUKAIFAZHIQIANYEHUIDUIZHEIXIECHENGBENYOUGEHELIDEYUGU,BINGQIEDUIZHEIYIBUFENFEIYONGJINXINGYOUXIAOKONGZHI。DANSHIZHEIYIHUANJIEDECHENGBENBINGBURONGYIKONGZHI,RUGUOJIANGZHEIYIHUANJIEDECHENGBENKONGZHIDETAIYANGE,ZHEIHUIJIDADEYINGXIANGYANJIUYUYANFATUANDUIDEJIJIXING,ZHEIYIHUANJIEYEKEYIKANZUOSHIQIYEZAIJINXINGFENGXIANTOUZI。ERSHIZHENDUIJIJIANGYANJIUYUKAIFADECHANPINYINGGAIYOUYIGEZHENGTIDECHENGBENFENXI。ZHEIGECHENGBENFENXIXUYAOBAOKUOCHANPINCHENGBENDECHUBUGUSUAN、MUBIAOCHENGBENDESHEJIYIJICHANPINDEDINGJIADENG,CONGZHEIXIEFAMIANZONGHEKAOLVHOUZAIJUEDINGSHIFOUJINXINGCHANPINDEYANJIUYUKAIFA。ZHIZAOQIYEYINGGAIQUELIYIGEMUBIAOCHENGBEN,RANHOUZAIJINXINGYANFASHEJIDEZONGHECHENGBENFENXI,BINGQIEMINGQUEXUYAOYANFADECHANPINJIBENGONGNENGYIJIXINGNENG,BINGJIANGQILIEWEICHANPINYANJIUYUKAIFAHUANJIEZHONGPINGJIAHEJUECEDEZHONGYAOYIJU。

                              (二)采购环节

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                              (三)制造环节

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                              (四)营销环节

                              ZAIYINGXIAOZHEIYIHUANJIE,BAOHANDECHENGBENFANWEIBIJIAOGUANG。SHOUXIAN,ZAICHANPINYANFAZHIQIAN,XUYAOWAJUEYONGHUXUQIU,ZUOYONGHUDIAOYAN,ZHEIHUICHANSHENGYIDINGDECHENGBEN;QICI,ZAICHANPINYANFAGUOCHENGZHONG,ZAIYIJINGHUODEYONGHUBENZHIXUQIUDEJICHUZHISHANG,XUYAODUIDIAOYANSHUJUJINXINGZHENGLIFENXI,BINGQIEXUYAOYONGHUYEZAIYANFAZHONGFABIAOYIJIAN,ZUZHIYONGHUCANYUYANFA,ZHEIYEHUICHANSHENGYIDINGDEFEIYONG;RANHOUSHIZAICHANPINXIAOSHOUSHI,XUYAOSHIYONGWULIUGONGSIJINXINGYUNSHU,ZHEITONGYANGYESHIZHEIGEJIEDUANZUIZHUYAO、ZUIZHIJIEDECHENGBEN。ZUIHOUSHIZAICHANPINXIAOSHOUZHIHOUXUYAOYOUSHOUHOUFUWU,ZHEIYANGCAINENGJISHIJIEJUEGUKEFANKUIDEWENTI,YUGUKEZUODAOJISHIYOUXIAODEGOUTONG,BINGQIEDANGGUKEDEXUQIUYOULEBIANHUASHI,QIYEYEKEYIJISHIDUICHANPINJINXINGSHENGJIYUGAIJIN,YIMANZUDANGQIANKEHUXUQIU,ZHEIJIUHUICHANSHENGGUKEDEWEICHICHENGBEN。

                              二、基于价值链的制造企业成本控制方法

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                              (一)研究开发环节成本控制

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                              (二)采购环节成本控制

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                              (三)生产环节的成本控制

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                              (四)营销环节成本控制

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                              三、结束语

                              QIYEDELIRUNSHIYOUQIYEDEYINGYEEJIANDIAOQIYEDECHENGBENSUODE,ZAIQIYESHENGCHANJINGYINGGUOCHENGZHONGHUIYOUYIXIEWUFABIMIANDECHENGBENCHANSHENG,DANSHIZAIZHEIXIECHENGBENCHANSHENGDETONGSHI,QIYEDEJIAZHIYEHUITONGSHIXINGCHENG,ERQIYEDEFAZHANGUOCHENGJIUSHIYIGEBUDUANCHUANGZAOJIAZHIDEGUOCHENG。ERWOMENJINXINGJIAZHILIANDEFENXI,JIUSHIWEILESHIQIYEZIJINDEYUNYONGFAHUIQIZUIDADEGONGXIAO,RANGQIYEBUJINNENGGOUTIGAOTADEZHIZAONENGLI,HAINENGGOUJIANSHAOQIYEDECHENGBEN。YINWEIJIAZHILIANZHONGMEIYIGEBUFENSUOXIAOHAODEZIYUANDOUHUIYINGXIANGQIYECHENGBEN,WOMENJIUXUYAOZAIJIAZHILIANZHONGXUNZHAODAOGENGDUODEKONGZHICHENGBENDEJIHUI,SUOYICONGJIAZHILIANDEJIAODUDUIZENYANGKONGZHIQIYECHENGBENJINXINGFENXIFEICHANGYOUBIYAO。

                              参考文献

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                              [2]陈素云.作业成本管理在价值链会计中的应用[J].财会通讯理财版,2008(2).
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                              [4]高隘.基于价值链的制造企业成本控制分析[J].财经界(学术版),2018,499(24).
                            星云棋牌官网下载   [5]李国富,叶飞帆.基于延迟生产的虚拟企业作业过程研究[J].机械设计与制造工程,2004,33(5).

                              本文引用格式:高玉龙.基于价值链的制造企业成本控制分析[J].现代商业,2019(32):167-168.
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