【作者】 张岚；

【导师】 吴斌；

【作者基本信息】 东南大学 ， 会计学， 2006， 硕士

【摘要】 随着竞争模式从单一企业间竞争向价值链企业间竞争的转变,企业的成本控制也开始由企业内部的微观环节向价值系统内的中观环节转换,与此同时,其关注在范围、目标和重点等方面进行拓展。本文在回顾成本控制出现与传统成本控制方法的基础上,分析了价值链管理对企业成本控制的影响。在此基础上,本文从价值系统的角度界定了价值链管理的狭义与广义的概念。伴随着价值系统的出现,企业开始寻求借助于外部企业来降低企业自身的运营负担,于是,企业间合作的博弈关系应运而生。但是,这种博弈行为在带给企业利益的同时,也在很大程度上造成了企业合作的意外成本。经分析我们发现,在博弈行为后面通常会存在着一些风险因素,并且这些要素直接影响了企业成本的发生。因此,本文结合博弈理论,寻找企业合作过程中的博弈风险要素,同时,对作业成本法进行改进,构建了基于博弈的企业成本控制模型,并借助于案例分析论证了模型的可行性。更多还原

【Abstract】 The enterprise’s cost control experienced a great change from the enterprise interior microscopic units to value system in middle-scopic units accompanied with the competition mode transformed from the competition among single enterprises to competition among value chain enterprises, as well as its attention scope, the goal and key points carried on developing. Accordingly, enterprises begin to set up good relationship with outside enterprises to seek a effective way to lower their own operations cost, and then the cooperation gaming relation arises among enterprises at the historic moment. However, to a great extent, this kind of behavior of game has caused the unexpected cost in enterprise’s cooperation, while it brings interests to enterprises.This paper analyzes influence and risks of the value chain management on the enterprise’s cost control based on reviewing the appearance of cost control and the traditional cost control method. Further, it also defines value chain management both from the narrow sense concept and broadly-defined concept. The theory of gaming is implied. Suggestions are provided by the author on finding risk elements in enterprise’s cooperative course and improvement of the Activity-Based Costing (ABC) by building the control models on the basis of the enterprise’s cost control. Some selected cases are also used to test the feasibility of the models.更多还原