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本文按照发现问题、分析问题和解决问题的思路,首先,参考先前学者提出
的关于价值链理论和成本管理理论的研究成果,通过分析软装企业产品、生产过
程及成本管理的特征,提出了软装企业基于价值链成本管理的必要性,将价值链
成本管理理论引入到软装企业成本管理中;然后,通过对软装企业行业价值链、
内部价值链和项目价值链进行分析,构建了软装企业基于价值链的成本管理模
式,从企业与项目两个层面提出了基于价值链理论的成本管理方法,以达到降低
企业成本的目的;最后,结合LS公司的实际情况来分析价值链理论在软装企业
中的具体应用,希望对软装企业的成本管理具有一定的帮助作用。
通过本文的研究,得出以下结论。首先,通过对软装饰企业成本管理分析以
及软装企业现行成本管理模式与价值链成本管理模式的对比,发现了软装企业价
值链成本管理模式的优势,提出了构建该模式的必要性;其次,通过对软装企业
价值链进行分析,从企业层次与项目层次两个方面构建了基于价值链的软装企业
成本管理模式;最后,通过案例分析了该模式的具体实施应用,为进一步关于价
值链及成本管理的研究打下了基础。
关键字:价值链,成本管理,软装企业
Abstract
Soft decoration industry is an emerging sunrise industry which is derived from
the construction and decoration industry, after nearly a decade of development, the
soft decoration industry has become economic consumption hot spots and a new
growth point of China. Facing of the rapid development of the soft decoration industry,
competition between soft decoration companies has become more and more intense.
In order to ensure its own competitive position, companies have to seek effective
ways and means to build and solid the core competitiveness. Recent years, with the
concept of soft decoration is generally accepted, large numbers of soft fornishings
design company,soft ornaments procurement and configuration terminal enterprise in
Guangdong, Shanghai and many other cities in the Mainland are spring up,more than
2 trillion-output and demand, showing the trend of the universal soft decoration. At
the same time, with the end of WTO transition period,large numbers of the
foreign-funded enterprises has poured into the open China architectural decoration
market, further more,with the forward integration of furniture supplier and the
backward integration of the real estate development, the market competition is further
intensified. More and more soft decoration companies have realized that if they want
to increase its economic efficiency and enhance core competitiveness under the
chance and challenge co-exist market environment, it is necessary to strengthen the
cost management. However, the current cost management model used by the majority
of our soft decoration enterprises has been unable to adapt to the changing
environment. Therefore, it is imperative to converse the cost management concepts,
broaden the scope of cost management, optimizing cost management methods and
explore new cost management model to adapt to the needs of the modern economy
development and value chain management. As an effective tool of value chain
management, the theory of value chain laid a theoretical foundation for the
exploration and reconstruction of the cost management mode .Therefore, the thesis
writing precisely aimed at to analyze and investigate the combination of theoretical
and practical application of methods of the value chain and the cost management
theory, and on this basis to build a cost management mode which the soft decoration
ill
enterprise's development needs and play an important role in soft decoration
enterprise decision-making control.
This thesis accordance with the discovering, analyzing and solving problems
ideas, first,with reference to the research of previous scholars on the value chain
and the cost management theory and analyzing the characteristics of the soft
decoration enterprise product and the production process cost management, proposed
the necessity of cost management based on the value chain of soft decoration
enterprise, and introduced the value chain theory into the soft decoration enterprise
cost management; then, through analyze the soft decoration enterprise,s industry
value chain, internal value chain and project value chain, have build the soft
decoration enterprise value chain cost management model, and in order to achieve the
purpose of reducing the cost proposed the cost management methods from the two
levels of corporate and project; finally, combined with the actual company LS to
analyze the situation of construction enterprises in value chain cost management, and
hope the value chain cost management of construction enterprises have a certain
significance for construction enterprises.
Through this research, finally come to the following results. First of all, through
analyze the cost management of soft decoration company and compared the cost
management mode of soft decoration company with the value chain cost management
mode,found the advantages of the value chain cost management mode,and proposal
the necessity of build the model; seeondly,through analyzed the value chain of soft
decoration company, constructed the value chain cost management model from
enterprise-level and project-level. Finally, through case analysis analyzed the specific
implementation of the model application, and laid the foundation for further research
on the value chain and cost management.
Key words: Value chain,Cost management, Soft Decoration Company
第一章绪论
1.1研究背景和意义
1.1.1研究背景
建筑业是我国国民经济五大支柱产业之一,建筑装饰业是上世纪中期80
年代,从建筑业中分离而产生的一个古老而又新兴的行业,有硬装和软装之分。
近几年,“软装饰” 一词在装饰设计、家装等行业不断出现,当很多人还不太
了解软装饰到底是什么时,“软装饰”产业己经悄然在装饰行业中蓬勃走高,“轻
装修,重装饰”的理念已经被人们普遍接受。大量软装饰设计公司、软装饰家
居、饰品等企业在广东、上海及内地城市涌现,超过2万亿的产值与需求,已
让中国呈现出全民软装的趋势。2009年9月7日,中国软装饰协会在广州成立,
该协会由近百家装饰、家居企业联合发起,无形中推动了软装饰行业的发展。
虽然目前对“软装饰”仍然没有一个准确的定义,但是作为硬装修之后的一个
事实存在,我们不得不正视软装饰的存在与发展。⑴
纵观近几年中国“软装”市场,机遇与挑战并存,尽管潜力巨大,但也存
在着诸多问题,无限商机的背后是行业不规范的软助,整体行业仍处于“效益
低、质量差、无品牌、市场乱”的初级发展阶段。加之随着科学技术的迅猛发
展和经济全球化的日益加剧,软装企业所面临的环境也不断的在发生变化,这
些变化主要表现在:
(1)为了应对市场激烈竞争,企业所处的市场竞争环境逐步向价值链间的
竞争发展,而不再是单纯的企业之间的竞争。
(2)顾客需求的日益多样化与产品生命周期的缩短,使得企业需要加快需
求反应速度。
(3)由于软装行业竞争平台狭窄单一,并且项目融资能力差,使得企业主
要的竞争手段从产品质量的竞争转变为价格竞争。
(4)国内市场行业竞争激烈的同时,国际上,又面临着被一些实力更强的
外资企业或机构全球经济一体化的包围。软装饰企业面对的不再是单一的国内
市场,而是升级为面对一个复合的市场,跨地区、跨国界、跨产业的竞争模式
逐渐成为一种新的生存手段。
面对如此复杂的环境,软装企业如何提高经济效益,如何提高发展质量,
