摘 要

在中国经济新常态的背景下，我国制造类企业迅速的崛起，同时也面临着激烈的竞争，特别是在成本控制方面产生了新的问题遇到了新的挑战。例如原材料价格持续大幅上涨，且居高不下，挤压行业盈利空间；行业竞争加剧导致的价格战风险，产品同质化现象严重。因此，本文就制造类企业的成本控制方面进行研究分析，旨在为制造类企业的成本控制提供理论和应用上的借鉴。

成本的控制水平是制造类企业健康发展的重要因素，所以对企业成本控制进行研究探讨是很有必要的。制造业的稳健发展既关系到国家的生产力，也关系到国计民生。对制造业成本控制水平进行研究，有助于了解制造企业在生产经营过程中成本控制的优势和劣势；有助于国家根据现状下达相关政策以及企业做出成本控制措施的调整；有助于提升我国制造企业整体的成本控制水平，提高市场竞争力。

本文采用理论与实际相结合的研究方法，以海尔作为研究对象对其成本控制情况进行案例分析。首先阐述了成本控制的理论，着重介绍了战略成本管理理论中内部价值链上研发、采购、生产、销售这四个环节的成本情况；指出了在进行成本控制的过程中应该遵循的原则以及成本控制的意义。其次，论述了海尔目前的成本控制现状；介绍了战略成本管理法中供应商的价值链分析；分析了海尔公司价值链上的各个环节的成本控制情况，阐述海尔在各个环节应用的具体措施。最后，分析了在成本控制上出现的问题以及提出了解决的方法。

基于此，得出了以下的研究结论：1）企业应建立科学合理地预算机制；（2）建立起战略成本管理相关的人才培养机制，培养员工的成本管理意识，增强他们参与到战略成本管理的意识；（3）完善成本信息系统，为战略管理提供数据信息上的保障。这些分析和建议对制造企业今后的成本控制具有一定的指导和借鉴的作用。

关键词：制造企业、成本控制、价值链

Study on cost control of manufacturing enterprises -- take Haier as an example

ABSTRACT

Under the background of China's economy is the new normal, rapid rise of manufacturing companies in China, at the same time also faces fierce competition, especially in the aspect of cost control creates new problems encountered new challenges. For example, the price of raw materials continues to rise sharply and remains high, squeezing the profit space of the industry. The increasing competition in the industry leads to the risk of price war and the serious homogenization of products. Therefore, this paper studies and analyzes the cost control of manufacturing enterprises in order to provide theoretical and practical references for the cost control of manufacturing enterprises.

Cost control level is an important factor for the healthy development of manufacturing enterprises, so it is necessary to study and discuss the cost control of enterprises. The steady development of manufacturing industry is not only related to the productivity of the country, but also to the national economy and people's livelihood. It is helpful to understand the advantages and disadvantages of cost control in manufacturing enterprises by studying the cost control level of manufacturing enterprises. It is helpful for the state to issue relevant policies and enterprises to adjust cost control measures according to the current situation. It is helpful to improve the overall cost control level of China's manufacturing enterprises and improve the market competitiveness.

This paper adopts the research method combining theory with practice and takes Haier as the research object to make a case analysis of its cost control. Firstly, the theory of cost control is expounded, and the cost of Ramp;D, procurement, production and sales in the internal value chain of strategic cost management is introduced. The principle that should be followed in the process of cost control and the significance of cost control are pointed out. Secondly, the current situation of Haier's cost control is discussed. The value chain analysis of suppliers in strategic cost management method is introduced. This paper analyzes the cost control of each link in the value chain of Haier, and expounds the specific measures of Haier's application in each link. Finally, the problems in cost control and the solutions are analyzed.

Based on this, the following conclusions are drawn: 1) enterprises should establish a scientific and reasonable budget mechanism; (2) establish a talent training mechanism related to strategic cost management, cultivate employees' awareness of cost management and enhance their awareness of participating in strategic cost management; (3) improve the cost information system to provide data and information guarantee for strategic management. These analyses and Suggestions can be used as guidance and reference for the future cost control of manufacturing enterprises.

Key words：manufacturing enterprise; cost control; value chain

目录

1绪论 1

1.1论文的研究背景、研究目的和意义 1

1.2论文的研究内容和研究方法 1

1.2.1论文的研究内容 1

1.2.2论文的研究方法 2

1.2.3技术路线 2

1.3国内外研究概况 3

1.3.1作业成本法 3

1.3. 2目标成本法 4

1.3.3战略成本管理法 5

2成本概述 7

2.1成本控制的内涵 7

2.2价值链上的成本控制 7

2.2.1价值链成本控制概述 7

2.2.2企业的研发成本 8

2.2.3企业的采购成本 9

2.2.4企业的生产成本 9

2.2.5企业的销售成本 9

2.3成本控制方法的用途 10

2.3.1作业成本法的用途 10

2.3.2目标成本法的用途 10

2.3.3战略成本法的用途 10

2.4成本控制原则 11

2.4.1全面介入原则 11

2.4.2例外管理原则 11

2.4.3成本效益原则 11

2.4.4因地制宜原则 12

2.4.5领导推动和全员参加原则 12

2.4.6权责利相结合原则 12

3海尔公司基本情况及成本控制 12

3.1海尔集团基本情况 12

3.2海尔公司成本现状 13

3.3海尔的战略成本管理 15