摘要
近几年，贵州省贵阳市大数据产业蓬勃发展，伴随科技、互联网、物联网、
5G时代的到来，家电制造业的竞争越来越大。成本管理是公司管理的重要组成
部分，对公司的经营发展有着极其重要的作用，传统的成本管理法有着很多不足
和缺陷，不能满足公司发展的需求，不能科学客观反映一个公司各项生产活动的
成本核算数据，且各项经营活动环节是独立的个体没有关联，公司利润很难提高。
所以，本文将通过引进价值链成本管理的理念，将公司某个生产作业的成本管理
跳出独立个体思维，变到从内部价值链到外部价值链整条价值链的全局性成本管
理，实现了资源共享，将公司各个作业活动密切联系在一起，能够从公司整个价
值链上进行充分考虑，真正为公司实现了成本管理的优化，节约各个环节的作业
成本费用，提高公司价值链上各个作业环节的价值，对家电制造公司成本管理有
重要参考价值意义。
本文研究对象是贵州 A家电公司，通过案例进行分析，并对 A家电公司进
行价值链成本管理的可控点进行分析并作出了优化整改。本论文共六个部分，第
一部分为绪论，主要介绍了研究背景、国内外研究现状、研究思路与方法、观点
与创新等。第二部分是相关理论基础知识，主要包括成本管理相关理论、价值链
理论、基于价值链的成本管理理论等。第三部分为贵州 A家电公司成本管理现
状及问题分析，主要包括该公司的基本概况、各个环节（研发、采购、生产、销
售）管理现状、现目前成本管理中存在的问题，并指出 A家电公司应用价值链
成本管理的必要性和可行性。第四部分为 A家电公司基于价值链成本管理分析
与优化设计，分别从公司内部价值链分析和外部（横向、纵向）价值链的分析并
进行优化。内部价值链主要先找出成本动因进行分析再通过作业价值系数法对 A
家电公司成本可控点进行识别，最后提出优化整改措施。外部价值链上，分别从
内、外部价值链逐一展开分析并提出优化设计，其中外部横向价值链首先主要利
用 SWOT全面分析并合理施策对应整改，其次用对比分析法通过行业竞争对手
的目前成本管理现状、同行业相关财务指标平均数值与之对比分析并进行优化整
改；外部纵向价值链上，先对 A家电公司成本动因进行分析，再找出可控点，
最后提出优化整改措施。第五部分为贵州 A家电公司的保障措施。通过对 A家
电公司成本管理的详细分析和对应的整改优化，降低了公司产品成本费用，提高
公司核心竞争力，促进制造业经济健康发展。
关键词：家电行业；价值链;成本管理；目标成本；作业成本
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ABSTRACT
In recent years, the big data industry in Guiyang, Guizhou Province has
developed vigorously. With the advent of the era of science and technology, Internet,
Internet of things and 5g, the competition in home appliance manufacturing industry
is becoming more and more intense. Cost management is an important part of the
company's management and plays an extremely important role in the company's
operation and development. The traditional cost management method has many
deficiencies and defects, which can not meet the needs of the company's development,
can not scientifically and objectively reflect the cost accounting data of various
production activities of a company, and various business activities are independent
and unrelated, The company's profits are difficult to improve. Therefore, by
introducing the concept of value chain cost management, this paper will change the
cost management of a production activity of the company from independent
individual thinking to overall cost management of the whole value chain from internal
value chain to external value chain, realize resource sharing, closely connect all
business activities of the company, and can be fully considered from the whole value
chain of the company, It really realizes the optimization of cost management for the
company, saves the activity cost of each link, and improves the value of each activity
link in the company's value chain, which has important reference value for the cost
management of home appliance manufacturing companies.
The research object of this paper is Guizhou a home appliance company.
Through case analysis, this paper analyzes the controllable points of value chain cost
management of a home appliance company, and makes optimization and rectification.
This paper consists of six parts. The first part is the introduction, which mainly
introduces the research background, research status at home and abroad, research
ideas and methods, views and innovations. The second part is the basic knowledge of
relevant theories, mainly including cost management theory, value chain theory, cost
management theory based on value chain and so on. The third part is the analysis of
the current situation and problems of cost management of Guizhou a home appliance
company, mainly including the basic overview of the company, the current
management situation of each link (R & D, procurement, production and sales), the
problems existing in the current cost management, and points out the necessity and
feasibility of applying value chain cost management in a home appliance company.
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The fourth part is the analysis and optimization design of a home appliance company
based on value chain cost management, which analyzes and optimizes the internal
value chain and external (horizontal and vertical) value chain respectively. The
internal value chain mainly finds out the cost drivers for analysis, then identifies the
cost controllable points of a household appliance company through the activity-based
value coefficient method, and finally puts forward optimization and rectification
measures. In the external value chain, the internal and external value chains are
analyzed one by one and the optimization design is put forward. Firstly, the external
horizontal value chain mainly uses SWOT to comprehensively analyze and
reasonably implement corresponding rectification. Secondly, the comparative analysis
method is used to analyze and optimize the rectification through the current cost
management status of industry competitors and the average value of relevant financial
indicators in the same industry; On the external vertical value chain, first analyze the
cost drivers of a household appliance company, then find out the controllable points,
and finally put forward optimization and rectification measures. The fifth part is the
safeguard measures of Guizhou a home appliance company. Through the detailed
analysis of the cost management of a home appliance company and the corresponding
rectification and optimization, the product cost of the company is reduced, the core
competitiveness of the company is improved, and the healthy development of
manufacturing economy is promoted.
KEY Works:Household Electrical Appl-iance Industry; Value Chain;
Cost Target Costing; Activity-based Costing
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