价值链视角下格力集团战略成本管理研究

LZUFE-KMS > 会计学院

作者	杜启兰
姓名汉语拼音	duqilan
学号	2021000008110
培养单位	兰州财经大学
电话	17863620552
电子邮件	2395416010@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	袁有赋
第一导师姓名汉语拼音	yuanyoufu
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	价值链视角下格力集团战略成本管理研究
英文题名	Research on Gree Group's Strategic Cost Management from the Perspective of Value Chain
关键词	价值链战略成本管理格力集团
外文关键词	Value chain strategic；Cost management；Gree group
摘要	互联网时代，数据的快速更迭给企业带来了巨大的冲击，同时也迎来了新的机遇，高透明度的信息为企业的成本控制提供了强有力的支持。但当下多数企业依旧沿用传统的成本管理模式，这种模式只从企业的内部成本控制的角度出发，对企业内部价值链的某些环节进行分析，已不能帮助企业应对变幻莫测的市场环境，因此，战略成本管理在传统成本管理的基础上加入战略的思想，从一个更高的角度审视企业成本管理的可控之处，综合分析企业内外部价值链的各个具体要素，从各个环节优化企业成本，从而增强企业的竞争力。战略成本管理围绕企业的价值链，但不限于企业内部价值链，而是结合上下游企业从全过程、全方位实施成本管理策略。从内部价值链来看，传统的成本管理将生产的各个环节割裂开来进行成本控制，而战略成本管理将成本发生的各个环节串联起来，动态的管理企业成本。从外部价值链来看，战略成本管理关注到在当前市场环境下，企业已经不能作为一个独立的个体生存，而是要把本企业作为价值链上的一个环节，通过与上下游企业建立长期联盟的关系，实现成本效益的最优。格力集团是一家集研发、生产、销售、服务于一体的国际化家电企业，在价值链成本管理方面有其独到之处。因此，本文以格力集团为研究案例，在梳理价值链成本管理的基础上，结合企业现状和外部市场环境，首先从多角度分析了案例企业价值链成本管理的实施情况。其次主要从内部价值链和外部价值链两个方面分析企业成本管理过程中存在的问题。最后针对问题，从战略的高度提出了进一步完善价值链成本管理的建议。研究发现，案例企业面临的市场环境的不确定在增加，家电的竞争也日益激烈，只有摆脱传统成本管理模式的束缚，从全产业链的视角进行战略成本管理，才能促进企业健康发展。
英文摘要	The age of the Internet，because of the rapid change of data has brought a huge impact to enterprises, but also ushered in new opportunities. However, most enterprises have not yet updated their cost management methods and still use the traditional cost management mode. This mode only analyzes certain links of the enterprise's internal value chain from the perspective of the enterprise's internal cost control, which can no longer help the enterprise to cope with the unpredictable market environment. Therefore, strategic cost management is based on the traditional cost management and incorporates the idea of strategy. From a higher Angle to examine the controllable aspects of enterprise cost management, comprehensive analysis of each specific element of the enterprise's internal and external value chain, optimize the enterprise cost from each link, so as to enhance the competitiveness of enterprises. Strategic cost management focuses on the value chain of the enterprise, but is not limited to the internal value chain of the enterprise, but combines the upstream and downstream enterprises from the whole process and all-round implementation of cost management strategies. From the perspective of the internal value chain, the traditional cost management separates each link of production for cost control, while the strategic cost management connects each link of cost occurrence and dynamically manages the enterprise cost. From the perspective of external value chain, strategic cost management is concerned that in the market environment, the enterprise cannot survive as an independent individual, but should take the enterprise as a link in the value chain, establish a long-term alliance relationship with upstream and downstream enterprises, and achieve the optimal cost benefit. Gree Group is an international appliance enterprise integrating research and development, production, sales and service, and has its own unique aspects in value chain cost management. Therefore, this paper takes Gree Group as a case study, on the basis of combing the value chain cost management, combined with the current situation of the enterprise and the external market environment, first of all, analyzes the implementation of the value chain cost management of the case enterprise from multiple perspectives. Secondly, it mainly analyzes the problems in the process of enterprise cost management from two aspects: internal value chain and external value chain. Finally, in view of the problems, from the strategic height, put forward further improve the value chain cost management suggestions. The study found that the uncertainty of the market environment faced by the case enterprises is increasing, and the competition of home appliances is becoming increasingly fierce. Only by getting rid of the shackles of the traditional cost management mode and carrying out strategic cost management from the perspective of the wholeindustry chain can the healthy development of enterprises be promoted.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	63
参考文献总数	46
馆藏号	0006020
保密级别	公开
中图分类号	F23/1035
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36738
专题	会计学院
推荐引用方式 GB/T 7714	杜启兰. 价值链视角下格力集团战略成本管理研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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