论文标题:价值链分析及其应用研究
Research on the Present Situation and Development Countermeasure of China Rural Special Technique Association
论文作者 丁宇
论文导师 栾庆伟,论文学位 硕士,论文专业 会计学
论文单位 大连理工大学,点击次数 89,论文页数 72页File Size3658k
2002-03-03论文网 http://www.lw23.com/lunwen_117641667/ 价值链;价值链分析;成本管理;作业;作业价值
value chain;value chain analysis;cost management; activity;activity value
随着世界经济一体化与全球化趋势的不断加强，现代企业所面临的竞争日益激烈，它们所承受的来自于已有竞争者、供应商、客户、潜在竞争者和替代产品的压力也越来越大。传统的企业管理方法已经不能完全满足现阶段竞争环境下企业管理的要求，价值链分析(Value Chain Analysis)应运而生。“价值链”的概念提出至今已有16年的时间，作为一种现代企业管理方法，价值链分析在国外一些国家已经开始广泛的应用，但在我国还只是处于理论研究阶段。 从企业外部角度讲，这种方法将企业置于所处的行业中去考察，希望在战略层次上谋求企业的发展；从企业内部角度讲，这种方法从一个新的角度去考察企业各作业的贡献，即从企业整体角度考察某一作业的作用是什么，它的成本与创造的价值是什么，甚至要考虑它对创造吸引顾客的产品或服务的特征的贡献。 本文对“价值链”的概念、内涵、价值链分析过程和价值链分析目前的应用领域等方面进行了介绍，以使读者对价值链有一个清晰的认识。在此基础上，作者通过一个案例，将价值链分析方法在我国制造型企业成本管理中的应用过程呈现在各位读者面前，包括作业的识别、价值链的构建、作业的功能和成本的确定、作业价值的计算、作业分析、价值链分析的全过程。作为本文的重点和创新点，本案例不仅仅给出了方法应用的结果，还对方法的应用过程详细的加以介绍，希望可以使读者对价值链的应用过程有一个了解。文章最后，作者对价值链分析方法存在的问题与解决方案进行了讨论，对价值链分析方法的发展前景进行了分析。
With the strengthening trend of economic centralization and globalization, modern enterprises will face intenser competition. The pressure they endure from competitors, suppliers, customers, potential competitors and substitutes will also be bigger and bigger. Therefore, the traditional methods of business administration haven"t met requirements of enterprises. Due to this problem, Value Chain Analysis (VGA) method is put forward. It has been 16 years since the concept of value chain was put forward, as a method of modern enterprises management. Though VGA method is widely used in foreign countries these years, it hasn"t been applied in our country.In the view of the external aspect of enterprises, VGA helps them make decisions concerning with situations of industry. In the view of internal aspect of enterprises, this method makes enterprises consider the contributions of every activity from a new way, including functions, cost, value, and contributions for improving strengths of activities.The paper firstly introduces the concept and connotation of value chain, the processes and the application realms of VGA. On the basis of introduction, a case is provided to further explain the application processes of VGA in a manufacturing firm, including activities identification, value chain construction, activities function and cost identification, activities value calculation, activities analysis and VGA. Moreover the emphasis and innovation of this paper is that the case introduces not only the result of VGA but also the detailed processes of VGA. At the end of the paper, some problems and solutions are discussed and the further development of VGA is analyzed.
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