企业为适应激烈竞争，采纳了价值链成本控制理论。这一理论不但是传统成本控 制理论的延续和发展，也是特别适合外资合作企业的成本控制理论。这一理论不但将 企业内部成本控制理论拓展到整体价值链，而且强调外部价值链，以满足现实需要。 本文主要分析了成本控制和价值链的概念及其基础理论，论述了高成本竞争时代成本 有效控制优势的重要性。本文认为，当今企业竞争出现了企业间由竞争趋向合作，由 企业竞争转变为价值链竞争的现象。为此，本文着眼于研究的内部价值链分析、纵向 价值链分析和横向价值链分析。 本文通过 S 企业的实例，说明三条价值链的改革对降低企业成本的作用。具体结 论为，第一，企业应当将成本控制方法运用于企业内部各部门间，并延伸到供应商、 合作伙伴和客户之中，最终拓展到企业的环境责任上来。第二，企业应当兼顾价值链 的物质流、信息流和资金流三个方面，在管理研究层面侧重于价值链的成本控制，涵 盖企业内部价值链、纵向价值链和横向价值链三个不同的维度。构建价值链成本控制 的方法体系、运行体系和保障体系，研究价值链成本控制的理论基础，对价值链成本 控制的理论体系完善和成本控制实践具有重大价值。本文认为，这些措施对我国企业 具有一定借鉴意义。 关键词， 价值链分析；成本控制；环保企业III Abstract In order to adapt to fierce competition, enterprises have adopted the value chain cost control theory. This theory is not only the continuation and development of traditional cost control theory, but also the cost control theory that is especially suitable for foreign cooperative enterprises. This theory not only extends the internal cost control theory of the enterprise to the overall value chain, but also emphasizes the external value chain to meet the needs of the real world. This paper mainly analyzes the concept of cost control and value chain and its basic theory and discusses the importance of cost effective control in the era of high cost competition. This paper believes that the competition of enterprises today has a phenomenon of competition from competition to competition and from competition to value chain competition. To this end, this paper focuses on internal value chain analysis, longitudinal value chain analysis and horizontal value chain analysis. This paper illustrates the role of the reform of the three value chains in reducing the cost of enterprises through the example of S company. The specific conclusions are as follows: First, enterprises should apply the cost control method to all departments within the enterprise, and extend to suppliers, partners and customers, and ultimately expand to the environmental responsibility of the enterprise. Second, enterprises should take into account the material flow, information flow and capital flow of the value chain. At the management research level, it focuses on the cost control of the value chain, covering three different dimensions of the internal value chain, the vertical value chain and the horizontal value chain. Constructing the method system, operation system and guarantee system of value chain cost control, studying the theoretical basis of value chain cost control, is of great value to the theoretical system improvement and cost control practice of value chain cost control. This paper believes that these measures have certain reference significance for Chinese enterprises. Keywords : Value Chain Analysis; Cost Control; Environmental Enterprise目录 致谢................................................................................................................................ I 摘要...............................................................................................................................II Abstract ........................................................................................................................III 第 1 章 绪论..................................................................................................................1 1.1 研究背景与研究意义 ..........................................................................................1 1.1.1 研究背景........................................................................................................1 1.1.2 研究意义........................................................................................................2 1.2 国内外研究综述 ..................................................................................................3 1.2.1 国外研究综述................................................................................................3 1.2.2 国内研究综述................................................................................................6 1.3 研究内容和框架 ..................................................................................................7 1.3.1 研究内容........................................................................................................7 1.3.2 研究框架........................................................................................................8 1.4 研究方法和创新点 ..............................................................................................8 1.4.1 研究方法........................................................................................................8 第 2 章价值链成本控制理论.....................................................................................10 2.1 价值链理论 ........................................................................................................10 2.1.1 价值链的概念..............................................................................................10 2.1.2 价值链理论的提出与发展..........................................................................10 2.1.3 价值链的分类.............................................................................................. 11 2.1.4 价值链的基本内容......................................................................................13 2.2 成本控制理论 ....................................................................................................14 2.2.1 成本控制的概念..........................................................................................14 2.2.2 成本控制理论的演进..................................................................................15 2.2.3 成本控制理论的主要内容..........................................................................16 2.3 价值链成本控制理论 ........................................................................................172.3.1 价值链成本控制理论的概念和特征..........................................................17 2.3.2 价值链成本控制理论的研究重点..............................................................19 2.4 价值链理论与成本控制的关系 ........................................................................20 第 3 章 S 企业成本控制分析....................................................................................21 3.1 S 企业概况.........................................................................................................21 3.1.1 S 企业的规模 ..............................................................................................21 3.1.2 S 企业的公司治理结构 ..............................................................................22 3.1.3 S 企业的主要部门 ......................................................................................22 3.2 S 企业产品与行业优势.....................................................................................23 3.2.1 S 企业主要产品和服务方式 ......................................................................23 3.2.2 S 企业的主要行业优势 ..............................................................................25 3.3 历史上 S 企业成本控制的问题 ........................................................................25 3.3.1 S 企业的内部价值链及成本控制问题分析 ..............................................26 3.3.2 S 企业的纵向价值链及成本控制问题分析 ..............................................27 3.3.3 S 企业的横向价值链及成本控制问题分析 ..............................................28 第 4 章 S 企业成本控制的原因分析及方案设计....................................................30 4.1 S 企业基于价值链的成本控制问题的原因分析.............................................30 4.1.1 企业内部价值链成本控制的问题的原因分析.........................................30 4.1.2 企业纵向价值链成本控制的问题的原因分析.........................................33 4.1.3 企业横向价值链成本控制的问题的原因分析.........................................35 4.2 S 企业内部价值链成本控制方案.....................................................................37 4.2.1 信息沟通环节价值链成本控制方案.........................................................37 4.2.2 研发环节价值链成本控制方案.................................................................38 4.2.3 生产环节价值链成本控制方案.................................................................41 4.2.4 管理环节价值链成本控制方案.................................................................42 4.3 S 企业的纵向价值链及成本控制方案.............................................................43 4.3.1 采购环节价值链成本控制方案.................................................................43 4.3.2 销售环节价值链成本控制方案.................................................................444.3.3 监督环节价值链成本控制方案.................................................................46 4.4 S 企业的横向价值链及成本控制方案.............................................................49 4.4.1 多元销售策略.............................................................................................49 4.4.2 充分利用环保产业红利.............................................................................50 4.4.3 联合竞争对手.............................................................................................54 第 5 章 S 企业价值链成本控制实施保障措施........................................................55 5.1 S 企业整体战略保障.........................................................................................55 5.1.1 长远战略......................................................................................................55 5.1.2 全球战略.....................................................................................................55 5.1.3 本土化战略.................................................................................................56 5.2 S 企业成本控制整体实施.................................................................................56 5.2.1 加强监督管理和责任量化.........................................................................56 5.2.2 软件更新及加强员工培训.........................................................................56 5.2.3 加强业务流程控制和预算控制.................................................................57 5.3 S 企业信息化保障.............................................................................................57 5.3.1 信息化对内部价值链的作用.....................................................................57 5.3.2 信息化对纵向价值链的作用.....................................................................58 5.3.3 信息化的新趋势.........................................................................................58 第 6 章 结论与展望....................................................................................................59 6.1 结论 ...................................................................................................................59 6.2 不足与展望 .......................................................................................................60 6.2.1 本文的不足之处.........................................................................................60 6.2.2 后续研究的展望.........................................................................................60