当前电子商务的冲击以及互联网公司新零售的布局，对传统的超市行业带 来了巨大的挑战，有效控制成本已经成为了各连锁超市企业核心竞争力。FM 生 活超市正在不断的探索降低集团与连锁门店的运营成本。价值链成本控制通过 对整个价值链的分析对企业内部的各环节的成本进行有效控制，发现外部的各 类机会与风险，并加以有效应对。 首先，本文利用价值链成本控制理论，并从采购成本、物流成本及人力成本 三个方面对 FM 生活超市的成本进行分析，并进一步分析了 FM 生活超市的纵向 价值链成本控制，横向价值链成本控制，以及内部价值链成本控制，从中找出 FM 生活超市在成本控制中存在的根本问题，即成本管理意识薄弱、超市成本数据不 够准确全面、采购渠道混乱及公司管理人才的流失问题。 为了降低超市的经营与管理成本，本文基于价值链对 FM 生活超市的成本 控制措施进行了相关的优化。制定了优化的目标及相关优化的原则，采用系统性 原则、市场性原则和重要性原则构建了基于企业整个价值链的成本控制体系，并 基于目标成本法、作业成本法和战略成本法提出了一系列的成本控制策略，从纵 向价值链、横向价值链、内部价值链等三方面进行成本的控制。为了保障成本控 制目标与成本控制措施得以有效实施，本文提出了一系列的保障措施。具体包括 确立价值链成本控制观念，运用先进的信息管理系统以提升效率，加强采购供应 商管理是，做好各环节的价值链协同，重视管理团队的建设。 通过本研究，希望能够充实价值链成本控制领域在末端销售企业的应用研 究，拓宽成本控制的广度与深度，在市场上能够促进企业重视成本控制的问题， 强化成本控制的意识。 关键词：FM 生活超市；价值链；成本控制III Abstract In the impact of e-commerce,and the Internet company's new retail layout, it has brought great challenges to the traditional supermarket industry. How to effectively control the cost has become the core competitiveness of supermarket chain enterprises. FM Life Supermarkets is constantly exploring ways to reduce the operating costs and the group store costs. By analyzing the entire value chain, value chain cost control not only effectively controls the costs of all sectors of the enterprise, but also takes note of thevariousexternalcostopportunitiesandrisks,soitcanhelptoresponditsuccessfully. First of all, through the use of value chain cost control theory, we analysis three aspects of FM Life supermarket, management control of procurement costs, logistics costs and labor costs .we further analyzed the cost control of the vertical value chain, the cost control of the horizontal value chain, and the cost control of the internal value chain of FM life supermarket. Fromthis analysis, the essentialreasons for the existence of FM life supermarket in cost control are weak cost management consciousness, inaccurate of supermarket cost data, confusion in procurement channels and the brain drain of corporate management. In order to reduce the operating and management costs of supermarkets, the cost of FM living supermarkets is optimized based on the value chain.The principle of optimization target and related cost optimization is formulated, by using systematic principles, market principles and importance principles to build a cost control system based on the entire value chain of the enterprise. Using three methods, target cost method, job cost method and strategic cost method to enhance the competitive advantage of enterprises.Aseries of cost control strategies have been introduced, from three aspects: vertical value chain, horizontal value chain and internal value chain.In order to ensure that the cost control target and cost control are implemented, a series of protections are formulated. Establishing the concept of cost control in the value chain is paramount, using advanced information management system is to improve efficiency, strengthening the management of purchasing suppliers is fundamental, doing a goodIV job of value chain synergy in all links is the core, paying attention to the construction of the management team is the foundation. Through this study, we hope to supplement the application research of end-of-end sales enterprises in the field of value chain cost control, and broaden the breadth and depth of cost control research, cause enterprises to pay more attention to the problem of cost control, strengthen the awareness of cost control in market. Keywords: FM Life Supermarket; Value Chain; Cost ControlV 目录 第 1 章 绪论 .................................................................................................1 1.1 研究背景.............................................................................................1 1.2 研究意义.............................................................................................2 1.3 研究内容与研究方法.........................................................................2 1.3.1 研究内容.................................................................................2 1.3.2 研究方法.................................................................................4 1.4 本文的创新之处.................................................................................4 第 2 章 文献综述与理论基础 .....................................................................6 2.1 国内外研究现状.................................................................................6 2.1.1 国外研究现状.........................................................................6 2.1.2 国内研究现状.........................................................................7 2.1.3 研究评述...............................................................................10 2.2 理论基础............................................................................................10 2.3.1 价值链理论...........................................................................10 2.3.2 成本控制理论.......................................................................11 2.3.3 目标成本理论.......................................................................12 2.3.4 作业成本理论.......................................................................13 2.3.5 战略成本理论.......................................................................13 2.3 本章小结............................................................................................14 第 3 章 基于价值链的 FM 超市成本控制现状及存在问题 .....................15 3.1 FM 生活超市基本情况......................................................................15 3.1.1 FM 生活超市简介..................................................................15 3.1.2 FM 生活超市组织结构..........................................................15 3.1.3 FM 生活超市人力资源现状..................................................16 3.1.4 FM 生活超市品牌..................................................................18 3.1.5 FM 生活超市信息系统建设..................................................18 3.2 FM 生活超市成本现状......................................................................19VI 3.2.1 采购环节成本偏高.................................................................19 3.2.2 物流环节成本居高不下.........................................................20 3.2.3 人力成本逐年升高.................................................................22 3.3 基于价值链 FM 生活超市成本控制现状分析.................................23 3.3.1 内部价值链成本控制分析...................................................23 3.3.2 外部纵向价值链成本控制分析...........................................24 3.3.3 外部横向价值链成本控制分析...........................................25 3.4 FM 生活超市成本控制存在的主要问题..........................................27 3.4.1 成本管理意识薄弱...............................................................27 3.4.2 成本数据不够准确全面.......................................................27 3.4.3 采购渠道混乱.......................................................................28 3.4.4 公司管理人员流失...............................................................28 3.5 本章小结............................................................................................29 第 4 章 基于价值链 FM 生活超市成本控制优化 .....................................30 4.1 基于价值链 FM 生活超市成本控制优化目标及原则.....................30 4.1.1 成本控制优化的目标...........................................................30 4.1.2 成本控制优化原则...............................................................30 4.2 基于价值链 FM 生活超市成本控制优化方法.................................31 4.2.1 目标成本法...........................................................................31 4.2.2 作业成本法...........................................................................31 4.2.3 战略成本法...........................................................................32 4.3 FM 生活超市内部价值链成本管理措施..........................................33 4.3.1 采购环节成本控制措施.......................................................33 4.3.2 物流环节成本控制措施.......................................................34 4.3.3 运营环节成本控制措施.......................................................34 4.4 FM 生活超市纵向价值链成本管理措施..........................................35 4.4.1 加强采购供应商管理...........................................................35 4.4.2 做好客户关系管理...............................................................36 4.5 FM 生活超市横向价值链成本管理措施..........................................37 4.5.1 及时获悉竞争者状态信息...................................................37 4.5.2 做好价值链协同...................................................................37VII 4.6 成本优化对比结果...........................................................................38 4.7 本章小结............................................................................................39 第 5 章 建立价值链成本管理的保障机制 ...............................................40 5.1 确立价值链成本控制观念...............................................................40 5.2 运用先进的信息管理系统...............................................................40 5.3 引进高效率设备...............................................................................41 5.4 重视管理团队建设...........................................................................41 5.5 本章小结............................................................................................42 第 6 章 结论与展望 ...................................................................................43 6.1 研究结论...........................................................................................43 6.2 研究不足与展望...............................................................................43