摘 要

随着经济的快速发展，传统的成本管理方法呈现出越来越多的弊端，因为在这种成本管理方法下，很多企业只关注生产过程中的成本是否降低，忽视了对其他经营过程的管理，给企业带来了不小的损失。随着生产力的迅速发展，企业之间的竞争已经远远超越了成本和价格的竞争，而变成价值链与价值链之间的竞争，成本控制应该与产品的整个生命周期联系在一起,不仅要关注它的生产过程，还要关注设计、销售和售后服务等环节，以获取竞争优势。作为一种全新的成本控制理念，价值链理论改变了管理者的分析和决策思路,克服了传统控制理念的弊端，势必将对企业的发展产生深刻的影响。在价值链视角下，对现代企业的成本控制方法进行探索和研究，希望能逐步建立起基于价值链理论的成本控制的理论体系，为企业成本控制的应用提供一定的参考和指导，帮助企业更好地开展成本管理工作。这是本文的目的和意义。

论文研究内容如下：前言部分阐述了基于价值链理论的企业成本控制的研究背景和研究意义，还有近年来国内同类研究概况；除此之外，第一部分即第二章主要研究了理论基础，包括价值链理论的思想内涵和价值链成本控制的概念和特点。第二部分将价值链成本控制与传统的成本控制方法作了详细的比较，揭示了价值链成本控制的优势所在。第三部分是关于价值链成本控制的应用研究，比如应用条件的分析，并举出实例验证了价值链成本控制的必要性。第四部分分析了价值链成本控制应用中存在的问题并提出了改进意见，最后一部分是对全文的总结。

基于价值链的企业成本控制主张对供应链中的全部成本进行管理，不管是在对象还是在内容上都作了很大的延展。它不仅有助于形成和发展企业的核心竞争力，还有利于完善与现代企业相适应的成本控制理论。

关键词：价值链；价值链理论；成本控制；比较研究；问题与对策

Research on enterprise cost control based on value chain theory

ABSTRACT

With the rapid development of economy,the traditional cost management presents more and more malpractice.Because in this kind of cost management method ,many enterprises only pay attention to whether the cost of production process is reduced and ignore the management of other business process.With the development of productivity,the enterprises have gone beyond the competition of cost and price and become the competition between the value chain and value chain.Cost control should be linked to the entire life cycle of the product.We should not pay attention to the production process,but also need to pay attention to the design,sales and after-sales service,etc. to gain the competitive advantage.As a new concept of cost control, the value chain theory has changed the management’s analysis and decision method ,which has overcome the drawbacks of the traditional control theory.It will inevitably have a positive and profound impact on the development of enterprises.In the perspective of value chain,explore and study the cost control methods of modern enterprise,hoping to provide some reference and instruction for the application of enterprise cost control and help them carry out the cost management better.This is the purpose and meaning of this paper.

The contents of this paper are as follows:In the preface, the research background and significance of the enterprise cost control based on value chain theory are introduced.It also includes similar research in recent years.Besides,the first part is the second chapter,which mainly studies the theoretical basis,including the value chain theory,the concept and characteristics of the value chain cost control.The second part makes a detailed comparison between the value chain cost control and the traditional cost control method,and reveals the advantage of value chain cost control.The third part is about the application study,such as the analysis of application conditions,and cite an example to verify the necessity of value chain

cost control.The fourth part analyzes the problems in the application and puts forward some suggestions for improvement.The last part is the summary of the text.

The enterprise cost control and management based on value chain is the control of all costs in the supply chain.It has a lot of extension and expansion in both the object and the content.It not only contributes to the formation and development of the core competitiveness of enterprises, but also help to improve the cost control theory adapted to the development of modern enterprises.

Key words：Value Chain;Value Chain Theory;Cost control;Comparative Study;

Problems and Countermeasures

目 录

1 前言……………………………………………………………………………1

1.1 研究的背景与意义…………………………………………………………1

1.2 国内同类研究概况…………………………………………………………2

1.3 研究方法和技术路线………………………………………………………2

1.3.1 研究方法……………………………………………………………………3

1.3.2 技术路线……………………………………………………………………3

2 价值链成本控制的理论基础……………………………………………………………5

2.1 价值链理论…………………………………………………………………5

2.1.1 价值链理论的提出及其基本观点…………………………………………5

2.1.2 价值链理论的思想内涵...…………………………………………………5

2.2 价值链成本控制理论………………………………………………………5

2.2.1 价值链成本控制的概念及特点……………………………………………6

2.2.2 价值链分析…………………………………………………………………6

3 价值链成本控制与传统控制方法的比较………………………………………9

3.1 成本控制观的比较…………………………………………………………9

3.1.1 成本控制理念不同…………………………………………………………9

3.1.2 成本控制范围不同…………………………………………………………9

3.2 成本控制程序的比较………………………………………………………9

3.2.1 出发点不同…………………………………………………………………9

3.2.2 控制的标准不同……………………………………………………………9

3.2.3 控制的基本思路不同……………………………………………………10