随着西方传统纺织强国的“再工业化”与新兴第三世界国家加快工业化进程， 我国纺织企业面对着愈加激烈的市场竞争，而更优化的成本控制手段可以有效提 升企业竞争力。价值链视角下的成本控制是一个新兴的成本管理研究方向，而目 前少有学者从这个角度针对纺织企业进行相关研究，由于价值链视角下的成本控 制强调从企业战略发展的高度去进行成本控制，因此，要求企业必须将其上游、 中游、下游所涉及的各经营环节纳入成本控制的范围。 本文从价值链和成本控制理论出发，选取一家纱线纺织生产企业 Z 公司作为 研究对象，结合相关理论基础进行分析，阐述了 Z 公司目前成本控制的现状，分 析了 Z 公司价值链视角下的成本结构，指出了 Z 公司在上游、中游、下游价值链 三个方面的成本控制中存在采购模式单一、采购受季节特性限制、自主研发能力 弱、缺乏员工激励政策、资本结构不健康，销售团队专业素质偏低等问题。之后， 针对 Z 公司的上述问题，本文提出了延长公司上游产业链、丰富原材料供应渠道， 变更原材料采购模式，优化库存模式，增设自主研发中心，加强信息化管理，注 重人力资源管理，拓宽销售渠道，提升销售人员专业素质，深入挖掘纺织市场等 改进措施；之后，再提出了针对纺织企业的成本控制改进措施，首先是确立价值 链成本控制观念，建立高效的价值链成本控制模式；其次，通过建立产业联盟、 优化产品结构等方式延长企业的上游价值链；再次，通过建立研发中心、异地仓 储、引入先进技术、建立人才吸引机制等方法加强企业中游价值链的成本控制； 最后，通过增强销售团队素质，拓宽销售渠道，建立信息反馈机制与战略合作关 系拓展企业的下游价值链。 本文提供的观点及相关措施，可以作为 Z 公司优化其成本控制的参考，也能 为更多纺织企业改进其成本控制方法提供新思路。 关键词：价值链；成本控制；棉纱线生产企业II Abstrcat With the “re-industrialization” of Western traditional textile powers and the acceleration of industrialization in emerging third world countries, China's textile enterprises are facing increasingly fierce market competition, and more optimized cost control measures can effectively enhance corporate competitiveness. Cost control from the perspective of value chain is an emerging research direction of cost management, at present, few scholars conduct relevant research on textile enterprises from this perspective, since cost control under the value chain emphasizes cost control from the height of corporate strategy development, enterprises are required to include all the operational links involved in upstream, midstream and downstream into the scope of cost control. Based on the value chain and cost control theory, this paper selects a yarn manufacturer Z company as the research object, analyzes the relevant theoretical basis, expounds the current situation of Z company's current cost control, and analyzes the cost structure of Z company's value chain. The cost structure of Z company's value chain is analyzed, it is pointed out that Z company has a single procurement mode, procurement is limited by seasonal characteristics, weak independent research and development ability, lack of employee incentive policy, unhealthy capital structure, and low professional quality of sales team in the cost control of the upstream, midstream and downstream value chains. Afterwards, in response to the above problems of Z company, this paper proposes some improvement measures, including extending the company's upstream industrial chain, enriching raw material supply channels, changing the procurement mode of raw materials, optimizing the inventory model, adding independent R&D centers, strengthening information management, and focusing on human resources management, broaden sales channels, improve the professional quality of sales staff, and dig deep into the textile market; After that, the cost control improvement measures for textile enterprises were proposed. Firstly, the concept of cost control in value chain should be established and establish an efficient value chain cost control model. Secondly, to extend the upstream value chain of the enterprise by establishing industrial alliances and optimizing product structure. Thirdly, through the establishment of R&D centers, remote storage, and introduction of advanced technologies. Establishing a talent attraction mechanism and other methods to strengthen the cost control of the mid-stream value chain of the enterprise .Finally, by strengthening the quality of the sales team, broadening the salesIII channels, establishing an information feedback mechanism and strategic cooperation to expand the downstream value chain of the enterprise. The opinions and related measures provided in this paper can be used as a reference for Z company to optimize its cost control, and can also provide new ideas for more textile companies to improve their cost control methods. Keywords: value chain; cost control;cotton yarn production enterpriseIV 目录 摘要................................................................I Abstrcat ..........................................................II 1 绪论..............................................................1 1.1 研究背景及意义 ..............................................1 1.1.1 研究背景 ..............................................1 1.1.2 研究意义 ..............................................2 1.2 文献综述 ....................................................3 1.2.1 国外相关研究现状 ......................................3 1.2.2 国内相关研究现状 ......................................4 1.2.3 文献评述 ..............................................6 1.3 研究内容与方法 ..............................................6 1.3.1 研究内容 ..............................................6 1.3.2 研究方法 ..............................................7 1.4 本文研究思路与创新点 ........................................8 1.4.1 本文研究思路 ..........................................8 1.4.2 本文创新点 ...........................................10 2 相关概念及理论基础...............................................11 2.1 价值链理论 .................................................11 2.1.1 价值链的内涵 .........................................11 2.1.2 价值链的内容 .........................................11 2.2 成本控制理论 ...............................................13 2.2.1 传统成本控制理论 .....................................13 2.2.2 现代成本控制理论 .....................................13 2.3 价值链视角的成本控制 .......................................15 2.3.1 价值链视角成本控制的内涵 .............................15 2.3.2 价值链与成本控制的关系 ...............................16 2.3.3 价值链视角的成本控制策略 .............................17 3 Z 公司情况介绍及成本控制现状 .....................................19 3.1 Z 公司情况简介..............................................19 3.1.1 Z 公司概况 ............................................19 3.1.2 Z 公司组织结构 ........................................19 3.1.3 Z 公司经营特征 ........................................20 3.1.4 Z 公司经营状况 ........................................22V 3.2 Z 公司成本控制流程及现状....................................24 3.2.1 Z 公司成本控制流程 ....................................24 3.2.2 Z 公司成本控制现状 ....................................25 3.3 价值链视角下 Z 公司的成本结构分析 ...........................30 3.3.1 价值链视角下 Z 公司的成本结构模型 .....................30 3.3.2 上游价值链成本结构分析 ...............................31 3.3.3 中游价值链成本结构分析 ...............................35 3.3.4 下游价值链成本结构分析 ...............................41 4 价值链视角下 Z 公司成本控制存在的问题及改进措施...................44 4.1 上游价值链成本控制存在的问题 ...............................44 4.1.1 采购模式单一 .........................................44 4.1.2 采购受季节特性限制 ...................................44 4.1.3 上游价值链条不完整 ...................................44 4.2 中游价值链成本控制存在的问题 ...............................45 4.2.1 自主研发能力弱 .......................................45 4.2.2 缺乏员工激励政策 .....................................45 4.2.3 资本结构不健康 .......................................46 4.3 下游价值链成本控制存在的问题 ...............................46 4.3.1 销售团队专业素质偏低 .................................46 4.3.2 与下游企业议价能力弱 .................................46 4.4 价值链视角下 Z 公司成本控制措施的改进建议 ...................47 4.4.1 上游价值链角度的成本控制措施的改进建议 ...............47 4.4.2 中游价值链角度的成本控制措施的改进建议 ...............49 4.4.3 下游价值链角度的成本控制措施的改进建议 ...............51 4.5 价值链视角下 Z 公司成本控制的启示 ...........................52 5 基于价值链的纺织企业成本控制改进措施.............................53 5.1 从价值链视角重塑纺织企业成本控制观念 .......................53 5.1.1 确立价值链成本控制观念 ...............................53 5.1.2 建立高效的价值链成本控制模式 .........................53 5.2 延长上游价值链 .............................................54 5.2.1 建立产业联盟，完善上游价值链 .........................54 5.2.2 优化产品结构，建立产学结合联盟 .......................54 5.3 加强纺织企业中游价值链的成本控制 ...........................54 5.3.1 建立研发中心,增强研发能力 ............................54VI 5.3.2 异地仓储，降低物流成本 ...............................55 5.3.3 引入先进技术 .........................................56 5.3.4 建立人才吸引机制 .....................................56 5.4 拓展下游价值链 .............................................56 5.4.1 增强销售团队素质 .....................................56 5.4.2 拓宽销售渠道 .........................................57 5.4.3 建立信息反馈机制与战略合作关系 .......................57 6 研究结论与不足...................................................58 6.1 研究结论 ...................................................58 6.2 研究不足 ...................................................59