8830438_刘李霞_基于价值链视角下创维集团成本管理研究_刘李霞修改后论文.doc

摘要随着当今社会科学技术的不断发展企业如果想要保持自己的领先地位拓展自己的市场必须加强自身的竞争优势。由于技术研发的进步和政策的支持为了使自身得到一定的发展企业要从整体出发进行一定的规划管理。传统的成本管理模式仅仅从产品的生产成本着手并不能使企业得到长远的发展。所以将价值链理论与成本管理理论相结合立足于整个企业的角度来对成本进行分析为企业的发展提供理论支撑。创维集团经过了二十多年的发展从一个名不见经传的小企业发展为家电企业的龙头之一。本文先从创维集团的内部价值链进行分析通过分析企业内部的的各项成本并对提升企业的内部的各项成本控制能力而采取相应的应对措施然后对企业的外部价值链进行分析主要对外部价值链中的供应商、顾客和竞争对手进行分析。创维集团通过加大技术研发能力降低企业的成本来保证生产的效率。最后对创维集团所做的措施提出一系列的建议也对家电企业有一定的借鉴意义。关键词：创维集团；价值链；成本管理；内部价值链；外部价值链AbstractWiththecontinuousdevelopmentofscienceandtechnologyintoday'ssocietyenterprisesmuststrengthentheircompetitiveadvantagesiftheywanttomaintaintheirleadingpositionandexpandtheirmarket.Duetotheprogressoftechnologyresearchanddevelopmentandthesupportofpoliciesinordertomaketheirowndevelopmententerprisesshouldstartfromtheoverallplanningmanagement.Thetraditionalcostmanagementmodeonlystartsfromtheproductioncostoftheproductandcannotmaketheenterprisegetlong-termdevelopment.Thereforethetheoryofvaluechainiscombinedwiththetheoryofcostmanagementtoanalyzethecostfromtheperspectiveofthewholeenterpriseandprovidetheoreticalsupportforthedevelopmentoftheenterprise.Skyworthgroupaftermorethan20yearsofdevelopmentfromalittle-knownsmallbusinessdevelopmentasoneoftheleadingappliancesenterprises.Thisarticlefirstfromskyworthgroup'sinternalvaluechainanalysisthroughtheanalysisofenterpriseinternalcostsandtoimproveenterprise'sinternalcostcontrolabilityandtakecorrespondingmeasuresandthenanalyzetheexternalvaluechainofenterprisethemainsupplierscustomersandcompetitorsintheexternalvaluechainanalysis.Skyworthgroupthroughtheincreaseoftechnologyresearchanddevelopmentcapacityreducethecostofenterprisestoensuretheefficiencyofproduction.FinallyaseriesofSuggestionsareputforwardforthemeasurestakenbyskyworthgroupwhichcanalsobeusedforreferencebyhomeapplianceenterprises.Keyword