会计学院知识库

摘 要

化纤行业在国家政策导向的驱动下，不断做大企业，集中开始选择全产业链一体化的布局模式，而这种模式在以往的研究中，都普遍被认为对企业进行成本管控有一定的促进效果，因为全产业链实施后，可以形成规模经济和聚集效应，并更加全面的对企业成本进行管控。考虑到全产业链布局在成本管控方面也存在一些缺陷，也不能盲目进行全产业链扩张，要具体问题具体分析。基于此，本文选取化纤行业中的龙头企业恒力石化进行分析，一方面是为了探究全产业链是如何帮助企业进行成本管控的，达到了什么样的效果，另一方面也是为了找出恒力石化在全产业链模式下成本管控的缺陷，在分析缺陷成因的基础上，从改进的角度出发，来提出优化建议。

本论文的基本思路是，先对论文写作目的加以阐述，并解释选择全产业链下成本管控这一主题的原因，从而引申出本论文的理论意义与现实意义。然后，再运用案例分析法，根据面、点、题的先后顺序依次讲述了产业现状、企业情况、企业的产业链以及企业全产业链一体化布局下成本管控的状况。在这些信息的基础上，对全产业链下恒力石化成本管控的效果和缺陷进行进一步分析。

首先运用横向、纵向对比的方式分析发现案例企业实施全产业链布局之后，各个环节在成本管控方面都具有积极影响，然后通过综合分析发现企业在整体上也达成了成本管控的目的。但在分析过程中，也发现事实上存在成本构成复杂、财务风险较大、资源配置分散的缺陷。针对这些缺陷本论文给出了尝试性的解决办法。总体来说，全产业链布局对于恒力石化在成本管控方面的影响是积极的，存在的缺陷可以通过针对性的对策来进行规避或减轻影响。

Abstract

Chemical fiber industry in the national policy guidance, driven by continued to do big business, centralized began to select the layout of the whole industry chain integration mode, and this kind of model in the study of the past, is widely considered for the promotion of enterprise cost control has a certain effect, for the whole industry chain, can form the economies of scale and aggregation effect, and more comprehensive to enterprise cost control.Considering that the layout of the whole industrial chain also has some defects in cost control, the expansion of the whole industrial chain should not be blindly carried out, but should be analyzed on a case-by-case basis.Based on this, this article selects in the chemical fiber industry leading enterprises Hengli Petrochemical is analyzed, on the one hand is to explore the whole industry chain is how to help enterprises to carry out cost control, achieved what kind of result, on the other hand is also in order to find out the constant force of petrochemical industry in the whole industry chain under the mode of cost control defects, based on the analysis of the cause of the defect, from the perspective of improvement, To put forward optimization suggestions.

The basic idea of this paper is to first explain the purpose of writing the paper, and explain the reasons for choosing the topic of cost control under the whole industry chain, so as to extend the theoretical and practical significance of this paper.Then, using the case analysis method, according to the order of area, point and topic, it describes the status quo of the industry, the situation of the enterprise, the industrial chain of the enterprise and the cost control under the integrated layout of the whole industrial chain of the enterprise.On the basis of these information, the effect and defects of cost control of Hengli Petrochemical in the whole industry chain are further analyzed.

First of all, horizontal and vertical comparison is used to analyze and find that after the case enterprise implements the layout of the whole industrial chain, each link has a positive impact on cost control. Then, through comprehensive analysis, it is found that the enterprise has achieved the goal of cost control on the whole.However, in the process of analysis, it is also found that there are defects such as complex cost structure, large financial risk and scattered resource allocation. This paper gives a tentative solution to these defects.In general, the layout of the whole industrial chain has a positive impact on the cost control of Hengli Petrochemical, and the existing defects can be avoided or mitigated through targeted countermeasures.