文章首先在分析现有成本管理和价值链成本管理的研究文献的基础上提出了价值
链成本管理的概念及内容,为下面成本管理体系的构建打下了理论基础。其次,简述了
我国钢铁制造企业的生产特点、成本分析及成本管理现状,引出在价值链视角下对钢铁
制造企业进行成本管理的必要性。再次,构建了钢铁企业价值链成本管理体系,这是文
章的重点。主要是从企业内部价值链、外部横向价值链和外部纵向价值链三个方面对企
业的成本活动进行全面的分析优化。在基于内部价值链优化的成本管理中,构建钢铁制
造企业的内部价值链,对各价值活动进行分析优化降低成本;在基于外部横向价值链优
化的成本管理中,通过分析竞争对手的相关价值活动,利用标杆学习方法,提升企业的
成本管理水平;在基于外部纵向价值链的成本管理中,利用S次分析法确定最洼合作方,
然后通过战略联盟等方法优化上游供应商和下游销售商形成企业的成木优势;还建立了
价值链成本管理实施效果的评价指标体系,在理论上希望运坩模糊综合评判法对其管理
效果进行评价,形成了“分析-优化-评价”的流程。最后,选取A公司作为案例,分析
价值链成本管理在现实企业中应用的可彳丁性。
关键词:钢铁制造企业;价值链;成本管理:价位涟成木资坪;价位涟优化
Abstract
The rapid expansion of steel manufacturing companies in China after the reform and
opening up, but investment in raw material prices and the international iron and steel
enterprises in China has intensified competition in the steel market,the iron and steel
enterprises in China need to abandon the traditional cost management methods, and broaden
the cost management. Value chain cost management methods have emerged to improve
enterprise management, and control the cost of doing business,enhance cost competitive
advantage shows its superiority.
Based on analysis of existing cost management, cost management and value chain
research literature, the article first proposed the concept and content of the value chain cost
management, laid the theoretical foundation for the construction of the following cost
management system. Secondly, briefly production characteristics, cost analysis and cost
management status of China's iron and steel manufacturing enterprises, leads to the need for
cost management perspective of the value chain of steel manufacturing companies. Again‘
building the steel enterprise value chain cost management system, which is the focus of the
article. Mainly from three aspects of the value chain of internal and external horizontal value
chain and external longitudinal value chain optimization conduct a comprehensive analysis of
the cost of activities of enterprises. To build internal value chain of steel manufacturing
enterprise cost management based on the internal value chain optimization, analysis and
optimization of various value activities to reduce costs: external horizontal value chain
optimization-based cost management activities, through the analysis of the relative values of
the competitors benchmark learning methods to enhance the level- ~of-enterprise cost
management; based on the cost of the external the longitudinal value chain of management,
the use of the analytic hierarchy process to determine the best partners, and through strategic
alliances and other methods to optimize the upstream suppliers and downstream vendors to
form enterprise the cost advantage: evaluation of the effect of the value chain, the
implementation of cost management system, in theory, fuzzy comprehensive evaluation
method to evaluate its management effects analysis - optimization - evaluation process.
Finally, Company A is selected as a case study to analyze the feasibility of the application of
the value chain cost management in real enterprise.
Keywords: Steel manufacturing companies; Value chain; Cost management; Value chain
cost management; Value chain optimization
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