I 摘要 随着时代的进步，经济全球化、知识化、网络化的深入，商业环境越发呈现出复杂 性及高度的不确定性，国内经济转型迫在眉捷，企业也面临着愈演愈烈的竞争困境。经 营环境与管理模式均发生了革命性的变化，甚至波及整个价值链发生变革的趋势。企业 与上游供应商、下游经销商以及客户的关系越来越密切，而以往仅仅靠价格优势取胜的 低成本战略的企业很难再在市场经济中获取超额利润。因此，企业要想在日新月异的大 环境中保持核心竞争力，获得长久的竞争优势，必须与时俱进，并勇于转变以往粗放的 成本管理方式。而基于价值链的战略成本管理理念应运而生，为企业的成本管理提供了 新的思路。 本论文选取 ZX 公司为研究对象，采用文献综述法、案例分析法、定量分析与定性 分析相结合以及综合归纳法进行分析。从 ZX 公司近五年经审计的财务报表出发，通过 对其成本构成项目明细、成本构成特点进行详细分析，发现企业目前的成本管理过程中 存在的问题与不足之处，分析问题产生的原因，探索改进的路径，并提出基于价值链的 战略成本管理思想，对企业生产运营过程中的研发、采购、生产、销售、服务等各个环 节进行分解，对成本动因进行辩证性分析，并就 ZX 公司内部价值链、外部价值链、价 值链整合三个方面做出了详细的改进方案。同时，为使企业战略成本管理能够顺利推行， 提供了一系列可操作性的保障措施予以辅助，实务针对性非常强。 基于价值链的战略成本管理是站在企业整体战略的高度，将价值链与成本管理进行 有机结合的现代化管理理念，是一种新型的成本管理制度，也顺应了时代发展的要求， 能更好地体现企业在成本管理上的优异性。将价值链的优化作为成本管理的重中之重， 有助于 ZX 公司克服现有的传统成本管理的局限性，从成本的源头识别成本驱动因素， 对成本实行全面的动态监控与管理，以更好地适应内外部环境变化，并从整体性、长期 性和竞争性的角度提高成本投入的有效性，优化企业价值链的构建与重组，以更好地为 企业的管理决策提供依据，增强企业的竞争力。 关键词，战略成本管理，价值链分析，成本控制，平衡计分卡西北大学硕士学位论文 II Abstract With the advancement of the times, the deepening of economic globalization, knowledge and networking, the business environment has become more complex and highly uncertain. The domestic economic transformation is in the forefront, and enterprises are facing an increasingly competitive dilemma. Both of the business environment and the management model have undergone revolutionary changes, the entire value chain are in the trend of changing. Companies are increasingly close to upstream suppliers, downstream distributors, and customers, and companies with low-cost strategies that have only relied on price advantages are hard to get excess profits in the market economy. Therefore, if enterprises want to maintain their core competitiveness in the ever-changing environment and gain long-term competitive advantages, they must keep pace with the times and be brave in transforming the extensive cost management methods. The concept of strategic cost management which based on the value chain emerged as the times require, providing a new idea for the cost management of enterprises. This thesis selects ZX company as the research case, and uses literature review method, case analysis method, quantitative analysis combined with qualitative analysis and comprehensive induction method for analysis. Based on the audited financial statements of ZX Company in the past five years, through detailed analysis of the cost structure and cost components of the company, the problems and deficiencies in the current cost management process of the enterprise are found, and the causes of the problems are analyzed. Exploring the path of improvement, and proposing the idea of strategic cost management based on value chain, decomposing all aspects of R&D, procurement, production, sales and service in the production and operation process of the enterprise, dialectically analyzing the cost drivers, and discussing ZX detailed improvements have been made in three aspects: internal value chain, external value chain and value chain integration. At the same time, in order to make the strategic cost management of the enterprise smoothly implemented, a series of operational safeguard measures are provided to assist, it is practically targeted. Strategic cost management based on value chain is a modern management concept that integrates value chain and cost management at the height of the overall strategy of the enterprise. It is a new type of cost management system, which is also in line with theAbstract III requirements of the development of the times and can be better reflect the superiority of the company in cost management. The optimization of value chain as the top priority of cost management helps ZX to overcome the limitations of existing traditional cost management, identify cost drivers from the source of cost, and implement comprehensive dynamic monitoring and management of costs. Better adapt to changes in internal and external environment, and improve the effectiveness of cost input from the perspective of integrity, long-term and competitive, optimize the construction and restructuring of enterprise value chain, to better provide a basis for management decision-making, enhance corporate competitiveness. Keywords: strategic cost management, value chain analysis, cost control, balanced score card西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第 1 章 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 研究内容及框架...................................................................................................... 3 1.2.1 研究内容.......................................................................................................... 3 1.2.2 研究框架.......................................................................................................... 4 1.3 研究思路及方法...................................................................................................... 4 1.3.1 研究思路.......................................................................................................... 4 1.3.2 研究方法.......................................................................................................... 5 第 2 章 相关研究综述.................................................................................................... 7 2.1 国外研究现状.......................................................................................................... 7 2.1.1 价值链理论相关研究...................................................................................... 7 2.1.2 成本管理相关研究.......................................................................................... 8 2.1.3 基于价值链的战略成本管理相关研究.......................................................... 9 2.2 国内研究现状........................................................................................................ 10 2.2.1 价值链理论相关研究.................................................................................... 10 2.2.2 成本管理相关研究.........................................................................................11 2.2.3 基于价值链的战略成本管理相关研究........................................................ 12 2.3 国内外研究现状评述............................................................................................ 13 第 3 章 ZX 公司成本管理存在的问题及成因分析 ................................................... 14 3.1 ZX 公司概况.......................................................................................................... 14 3.1.1 ZX 公司基本介绍 .......................................................................................... 14 3.1.2 ZX 公司所处行业发展情况 .......................................................................... 17目 录 V 3.2 ZX 公司成本管理现状及存在的问题 ..................................................................17 3.2.1 ZX 公司成本管理现状...................................................................................18 3.2.1.1 ZX 公司成本的构成................................................................................18 3.2.1.2 ZX 公司成本结构的特点........................................................................20 3.2.2 ZX 公司成本管理存在的问题.......................................................................23 3.2.2.1 研发费用高却缺乏核心技术 .................................................................23 3.2.2.2 原材料采购成本高且议价能力差 .........................................................24 3.2.2.3 产品销售费用高但市场表现不佳 .........................................................25 3.2.2.4 成本核算方式传统且不具前瞻性 .........................................................25 3.3 ZX 公司成本管理问题成因分析 ..........................................................................26 3.3.1 高新技术产品生命周期短且更新换代快 ....................................................26 3.3.2 上游供应商掌握核心技术且议价能力强 ....................................................27 3.3.3 现有的市场竞争战略渐失优势 ....................................................................27 3.3.4 成本管理意识薄弱且缺乏全员参与 ............................................................28 第 4 章 基于价值链的 ZX 公司成本管理改进方案...................................................29 4.1 ZX 公司实施基于价值链的战略成本管理的必要性 ..........................................29 4.1.1 传统的成本管理方法已不适应企业的发展 ................................................29 4.1.2 粗放的成本管理模式与集团业务扩张不匹配 ............................................29 4.1.3 以客户为导向的公司竞争战略的要求 ........................................................29 4.2 基于价值链的 ZX 公司战略成本管理目标及特点.............................................30 4.2.1 基于价值链的 ZX 公司战略成本管理的目标.............................................30 4.2.2 基于价值链的 ZX 公司战略成本管理的特点.............................................30 4.3 基于价值链的 ZX 公司战略成本管理方法.........................................................31 4.3.1 价值链分析法 ................................................................................................31 4.3.2 成本动因分析法 ............................................................................................31 4.3.3 SWOT 分析法.................................................................................................32 4.4 基于价值链的 ZX 公司战略成本管理分析.........................................................32 4.4.1 价值链分析 ....................................................................................................32 4.4.2 成本动因分析 ................................................................................................35 4.4.3 战略定位分析 ................................................................................................37西北大学硕士学位论文 VI 4.5 基于价值链的 ZX 公司战略成本管理措施 ........................................................ 40 4.5.1 建立外部优势价值链.................................................................................... 40 4.5.2 建立内部优势价值链.................................................................................... 41 4.5.3 价值链整合.................................................................................................... 45 4.6 引入平衡计分卡绩效考核评价体系.................................................................... 47 4.6.1 平衡计分卡设计的考虑因素......................................................................... 47 4.6.2 平衡计分卡四个维度考核指标的确立......................................................... 48 4.6.3 平衡计分卡的实施......................................................................................... 49 4.6.4 平衡计分卡的效果......................................................................................... 51 第 5 章 构建基于价值链的 ZX 公司成本管理改进的保障措施 .............................. 53 5.1 成立事业部制的独立成本管理部门.................................................................... 53 5.2 优化公司战略成本管理制度................................................................................ 53 5.3 建立健全的战略成本培训机制............................................................................ 54 5.4 强化信息技术的支撑............................................................................................ 55 结 论................................................................................................................................ 58