基于价值链的成本管理研究—以科顺公司为例.docxVIP

PAGE 20 PAGE 1 摘 要 随着我国建筑防水材料行业供需冲突不断加深，竞争越发激烈，供需不平衡的状态导致企业之间只可以通过互相角逐和抑制竞争性投标来维持企业的存活。这几年企业的经济效益逐渐减少。目前，国内建筑防水材料业在其质量技术、质量管理及安全文化等方面的竞争能力和管理水平逐渐提高。科顺公司是一家具有代表性的建筑防水材料公司，本文以其作为案例研究企业进行基于价值链的成本管理研究，对其它建筑防水材料企业具有一定的借鉴意义。 第一，对公司当前的成本管理模式进行多视角的分析，找出问题所在。第二，从价值链的视角来分析公司内部外部存在的问题 ，通过相应的方法对其进行管理结构的改造；第三，提出相应的解决方案，通过运用价值链的成本管理有效地使企业成本降低，实现内外部价值链上各个环节的价值扩展到最大化，顺利地协助企业非常好的适应环境的变化，使得企业实现可持续发展战略。 关键词：科顺公司 成本控制 价值链 Abstract With the deepening of supply and demand contradiction in Chinas building waterproof material industry and the increasingly fierce competition, the imbalance between supply and demand leads to the fact that enterprises can only maintain their survival by competing with each other and suppressing competitive tender. The enterprises’ economic benefit has decreased in recent years. At present, the domestic water proof material industry’s competitiveness and management has been fully improved in its quality technology, quality management, safety culture and other aspects. The quality management is a key factor to measure an enterprise’s core competitiveness. In order to rapid development, the enterprise should know how to utilize the quality management to strengthen the economic benefit and create high benefit and put the cost management in the lead position, which are key factors to be a successful enterprise. Company is a representative building waterproof material company. The text analyzes the company to study the cost management of the value chain, which has certain referential value to other building waterproof material enterprises. Firstly, the companys current cost management mode is analyzed from multiple perspectives to find the root of the problem. Secondly, the internal and external problems of the company are analyzed from the perspective of the value chain. The transformation of the management structure was carried out with corresponding methods. Thirdly, putting forward corresponding solutions ensures that the company can effectively carry