發(fā)布時(shí)間：2018-02-19 22:51

  本文關(guān)鍵詞： 價(jià)值鏈 成本控制 作業(yè)成本價(jià)值系數(shù) LG硅材料公司　出處：《華東交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在國家產(chǎn)業(yè)政策扶持下，我國光伏產(chǎn)業(yè)在“十一五”期間取得了爆發(fā)式增長，成為可以同步參與國際競(jìng)爭(zhēng)的行業(yè)。但在取得成績的同時(shí)也暴露出了一系列問題，諸如產(chǎn)業(yè)結(jié)構(gòu)發(fā)展不合理、對(duì)國外光伏原材料供給和產(chǎn)品需求的高度依賴、抗風(fēng)險(xiǎn)能力較差等。近年來，受歐洲債務(wù)危機(jī)、政府削減補(bǔ)貼、美國“雙反”裁制等因素的影響，我國三分之一的光伏企業(yè)處于半停產(chǎn)狀態(tài)，尚德等多家企業(yè)甚至已破產(chǎn)，行業(yè)競(jìng)爭(zhēng)加劇。成本的競(jìng)爭(zhēng)是企業(yè)之間競(jìng)爭(zhēng)的核心，如何科學(xué)合理地實(shí)現(xiàn)成本控制的目標(biāo)，成為了新的經(jīng)濟(jì)形勢(shì)下光伏企業(yè)亟待解決的關(guān)鍵問題。 本文在結(jié)合價(jià)值鏈理論和成本控制理論的基礎(chǔ)上，基于價(jià)值鏈分析視角，尋求成本控制的方法和途徑。做為一種較有效的成本控制分析工具，價(jià)值鏈分析方法從行業(yè)價(jià)值鏈分析、競(jìng)爭(zhēng)者價(jià)值鏈分析和內(nèi)部價(jià)值鏈分析出發(fā)，了解被分析對(duì)象的成本控制現(xiàn)狀，找出低效、非增值作業(yè)，再通過合理的措施整合和優(yōu)化作業(yè)，達(dá)到控制企業(yè)成本，提高企業(yè)競(jìng)爭(zhēng)力的目的。該分析和研究思路不僅可以豐富現(xiàn)行成本控制體系，而且可以為企業(yè)實(shí)現(xiàn)成本控制，提高競(jìng)爭(zhēng)力提供現(xiàn)實(shí)有效的措施。 本文基于價(jià)值鏈分析視角，研究LG硅材料公司的成本控制問題，主要從LG硅材料公司的行業(yè)價(jià)值鏈、競(jìng)爭(zhēng)者價(jià)值鏈和內(nèi)部價(jià)值鏈三個(gè)方面對(duì)其成本控制現(xiàn)狀進(jìn)行了分析，發(fā)現(xiàn)其在行業(yè)競(jìng)爭(zhēng)中地位偏低，與標(biāo)桿企業(yè)相比有多方面存在差距，特別是在生產(chǎn)加工作業(yè)和人力資源管理方面差距較大，針對(duì)LG硅材料公司成本控制存在的問題，本文從企業(yè)內(nèi)外部兩個(gè)方向提出了優(yōu)化策略：一是LG硅材料公司要打通上下游合作價(jià)值鏈，改進(jìn)與完善供應(yīng)鏈和銷售鏈，謀求成本降低的有效外部環(huán)境；二是優(yōu)化內(nèi)部價(jià)值鏈，優(yōu)化生產(chǎn)加工、人力資源管理、科研開發(fā)和售后服務(wù)等方面作業(yè)，減少不必要成本，，提高作業(yè)效率。
[Abstract]:With the support of national industrial policy, China's photovoltaic industry has achieved explosive growth during the "11th Five-Year Plan" period, and has become an industry that can participate in international competition simultaneously. However, while it has made achievements, it has also exposed a series of problems. Such as unreasonable development of industrial structure, high dependence on foreign photovoltaic raw materials supply and product demand, poor ability to resist risks and so on. In recent years, affected by the European debt crisis, government subsidies reduction, the United States "double opposition" system and other factors, 1/3 photovoltaic enterprises in our country are in the state of semi-shutdown, many enterprises, such as Suntech, have even gone bankrupt, and the competition in the industry has intensified. The competition of cost is the core of the competition among enterprises. How to realize the goal of cost control scientifically and reasonably, Has become the new economic situation photovoltaic enterprises to solve the key problem. Based on the theory of value chain and the theory of cost control, based on the perspective of value chain analysis, this paper seeks the methods and approaches of cost control, which is a more effective tool for cost control analysis. The method of value chain analysis starts from industry value chain analysis, competitor value chain analysis and internal value chain analysis, understands the current situation of cost control of the analyzed object, finds out inefficient, non-value-added activities, and then integrates and optimizes the operation through reasonable measures. The analysis and research ideas can not only enrich the current cost control system, but also provide practical and effective measures for enterprises to achieve cost control and improve their competitiveness. Based on the perspective of value chain analysis, this paper studies the cost control of LG Silicon Materials Company, mainly from the industry value chain of LG Silicon material Company, competitors value chain and internal value chain. It is found that its position is on the low side in the industry competition, and there are many gaps compared with benchmark enterprises, especially in the production and processing operations and human resource management, aiming at the cost control problems of LG Silicon Materials Company. This paper puts forward the optimization strategy from the internal and external aspects of the enterprise: first, LG Silicon Materials Company should open up the upstream and downstream cooperative value chain, improve and perfect the supply chain and sales chain, and seek an effective external environment for cost reduction; second, optimize the internal value chain. Optimize production and processing, human resource management, scientific research and development, and after-sales service to reduce unnecessary costs and improve operational efficiency.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 莫生紅;;市場(chǎng)經(jīng)濟(jì)環(huán)境下企業(yè)成本控制探析[J];財(cái)會(huì)通訊;2009年14期

2 趙超;張慶昌;;基于價(jià)值鏈理論的中小企業(yè)成本控制系統(tǒng)構(gòu)建[J];財(cái)會(huì)通訊;2011年29期

3 曹翰林;;企業(yè)成本費(fèi)用控制方案研究[J];財(cái)會(huì)通訊;2011年32期

4 朱璇;張?zhí)锾?;作業(yè)成本法理論發(fā)展與應(yīng)用研究綜述[J];財(cái)會(huì)通訊;2011年34期

5 吳文文;王愛華;;需求導(dǎo)向成本控制的基本理論框架構(gòu)建[J];財(cái)會(huì)月刊;2009年06期

6 胡大立,吳照云;關(guān)于優(yōu)化價(jià)值鏈的幾點(diǎn)分析[J];中國工業(yè)經(jīng)濟(jì);2001年12期

7 余偉萍,崔苗;經(jīng)濟(jì)全球化下基于企業(yè)能力的價(jià)值鏈優(yōu)化分析[J];中國工業(yè)經(jīng)濟(jì);2003年05期

8 張旭波;公司行為與競(jìng)爭(zhēng)優(yōu)勢(shì)──評(píng)邁克爾·波特的價(jià)值鏈理論[J];國際經(jīng)貿(mào)探索;1997年03期

9 張路陽;石正方;;基于價(jià)值鏈理論的我國光伏產(chǎn)業(yè)動(dòng)態(tài)演進(jìn)分析[J];福建論壇(人文社會(huì)科學(xué)版);2013年02期

10 張虎;徐文娟;張娟娟;;基于全球價(jià)值鏈的光伏產(chǎn)業(yè)集群高端化研究——以常州為例[J];長春工業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2013年03期

本文編號(hào)：1518180