DLL公司是德国独资的机械制造企业,随着科学技术的进步和现代市场竞争形式的
变化,其传统的成本控制方法在公司整体战略方面显现出了太多的局限性,同时也暴露
了 DLL公司现行成本控制模式下的诸多问题。在这种新形式下,尽管传统的成本控制
理论和方法曾经在DLL公司的经济管理活动中发挥了巨大作用,但已不能完全适应飞
速发展的市场现状,因此,本文采用价值链分析法对DLL公司的成本控制进行研究
本文分析了国内外对价值链理论研究现状,详细介绍了价值链和价值链成本管理理
论,论述了基于价值链成本控制的框架体系。通过对企业内部价值链、行业价值链和竞
争对手价值链的分析,以目标成本法为手段,针对挖掘机制造业提出了基于价值链的各
阶段全面成本控制。本文选取DLL公司为例展开分析,首先对DLL公司的成本控制现
状做了阐述,然后对DLL公司的成本管理中的问题做了分析,最后提出了针对DLL公
司的成本控制措施
关键词:价值链;成本控制;挖掘机产品;目标成本法;成本动因
Abstract
With the rapid development of globalization and integration of knowledge and
information, great changes have taken place in the environment of enterprise management. The
competition between enterprises becomes more and more fierce. The advantage of low cost of
our country's enterprise operation gradually disappear. In order to adapt to the development of
the times and survive in the increasingly fierce competition,the enterprise must realize that the
cost control theory innovation and the use of new technology and method of cost control should
be put to the first place. Therefore,in order to adapt to the new market competition, it's
undeniable that value chain cost control method will become the new trend of the theory and
practice of cost control.
DLL is a machinery manufacturing enterprises invested by Germany. With the progress in
science and technology and changes in modern forms of market competition, limitation of the
traditional cost control methods in the company's overall strategy gradually appears while
exposing many problems in the current DLL company cost control mode. In this new form of
competition, although the theory and method of traditional cost control in economic activities
played a huge role in the past, but it failed to be able to fully meet the rapid development of
today's market competition. Hence, this paper adopts value chain cost control method to
analyze cost control management in DLL.
Based on the domestic and foreign studies on the present theory of value chain and the
value chain cost management, this paper put forward framework of value chain based on cost
control. Through the analysis of internal value chain, the industry's overall value chain, as well
as the competitor's value chain of enterprise, using the target cost method, this paper aims at
framing an excavator manufacturing cost control of every stage based on value chain cost
control theory. This paper selects DLL company as an example. First, it presents the current
cost control situation of DLL. Then it analyzes the problems appeared in DLL's cost control
management. Finally it comes up with some effective measures to better the company's cost
control management based on the cost control chain method.
Key Words: Value chain; Cost control; Excavator; Target cost method; Cost
driver
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