I 摘要 当今世界社会经济发展迅速，经济全球化的步伐不断扩大，许多国际连锁零售企 业不断进入中国，导致我国零售企业竞争日益激烈，并对零售企业的管理方式和运行 机制造成了巨大挑战。一个企业的发展过程就是一个不断竞争的过程，在这个过程中 企业必须找到自己的核心竞争力，连锁零售企业的核心竞争力就是它们的成本优势， 谁获得了最大的成本优势，谁就会在激烈的竞争中立于不败之地。怎样才能最大限度 降低成本，成为众多学者不断研究和探索的目标，他们研究企业成本管理的方法，不 断提出了更加科学的具有实践意义的成本管理方法。价值链成本管理作为成本控制的 强有力的分析工具，受到许多学者的关注。零售企业要进行成本管理，必须要以价值 链分析的战略思想为指导，国内零售企业需对成本管理进行基于价值链分析的优化和 改进，从而不断提高零售企业的成本管理水平，降低企业成本，探索出适合我国零售 企业自身发展特点的价值链成本管理模式，对提高零售企业的核心竞争力具有非常重 要的意义。 本文首先综合叙述了关于价值链与价值链分析的国内外硏究进展，然后对其基础 理论进行了详细的介绍，并对相关概念进行了说明。详细论述了价值链的定义、成本 管理方法和价值链成本管理三者之间的联系与应用。其次，本文重点讨论了零售企业 应该从哪些方面进行价值链成本管理，主要是从零售企业成本管理的成本动因和成本 核算两个方面进行分析，然后以YZSC公司作为具体案例，运用了价值链成本管理的 方法对YZSC公司进行应用分析，提出了零售企业加强价值链成本管理的对策和建议， 为零售企业不断降低成本做出了指导策略，并使零售企业的核心竞争力不断提高，使 我国零售企业在激烈的竞争中立于不败之地。 关键词：价值链；成本管理；价值链分析 零售企业价值链成本管理应用研究-以YZSC为例 II Abstract With the rapid development of modern social economy and the strengthening of the globalization process, the multinational retail chains into China continuously, result in the increasingly fierce competition of retail enterprises in our country, and modern management mode of retail enterprises formed a very big challenge. The development of the enterprise mainly uses the core competitiveness of the enterprise to realize the process of continuous competitive advantage. The core competitiveness of the retail enterprise is the cost advantage. In order to minimize the cost, many scholars have focused on the research and improvement of the enterprise cost management method, and constantly studied the more scientific and practical cost management methods. Value chain cost management, as a powerful analytical tool for cost control, has received the attention of many scholars. Based on value chain of strategic thinking in the retail enterprise cost management, the application of the optimization of retail enterprise cost management based on value research helps to improve the level of cost management of retail enterprises in our country, the value chain of retail enterprises in our country cost management mode in enterprise's development characteristic, and to improve the core competence of retail enterprises has very important significance. In this paper, the research progress of domestic and foreign research on the value chain and value chain analysis is reviewed, and the related basic theories are summarized and the related concepts are defined. The relationship between value chain, cost control and value chain cost control is explained. Secondly, this paper mainly describes how to value chain retail enterprise cost management, cost drivers and cost accounting of retail enterprises mainly from the two aspects of analysis, and YZSC company, for example, by using method of the value chain cost control YZSC company application analysis, and put forward to strengthen the value chain retail enterprises cost control countermeasure and the suggestion, for the future development of retail enterprise points out the direction and strategy, improve the core competence of retail enterprises. Keywords: Value chain，Cost management，Value chain analysis 目 录 III 目 录 第1章 绪论 ......................................................................................................................... 1 1.1 研究背景与意义 ..................................................................................................... 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 国外研究文献 .................................................................................................................. 3 1.2.2 国内研究文献 .................................................................................................................. 5 1.2.3 综合述评.......................................................................................................................... 8 1.3 研究内容与框架 ..................................................................................................... 9 1.3.1 研究内容.......................................................................................................................... 9 1.3.2 研究框架.......................................................................................................................... 9 1.4 研究方法 ............................................................................................................... 10 1.5创新点 .................................................................................................................... 11 第2章 相关概念界定与理论基础 ................................................................................... 12 2.1 相关概念界定 ....................................................................................................... 12 2.1.1 价值链............................................................................................................................ 12 2.1.2 价值链成本 .................................................................................................................... 13 2.1.3价值链成本管理 ............................................................................................................. 13 2.2 理论基础 ............................................................................................................... 16 2.2.1 成本管理理论 ................................................................................................................ 16 2.2.2战略管理理论 ................................................................................................................. 17 2.2.3竞争理论......................................................................................................................... 17 2.3 本章小结 ............................................................................................................... 18 第3章 零售企业价值链成本管理现状与动因分析 ....................................................... 19 3.1 零售企业成本核算与成本控制现状 ................................................................... 19 3.2 零售企业成本动因分析 ....................................................................................... 20 3.3 零售企业的价值链分析 ....................................................................................... 20 3.4 本章小结 ............................................................................................................... 21 第4章 案例分析 ............................................................................................................... 22 零售企业价值链成本管理应用研究-以YZSC为例 IV 4.1 YZSC公司概况 ..................................................................................................... 22 4.1.1 YZSC公司基本情况 ...................................................................................................... 22 4.1.2 YZSC公司发展战略 ...................................................................................................... 22 4.2 YZSC公司价值链成本管理现状 ...............