【作者】 赵琰；

【导师】 杨修发；

【作者基本信息】 湖南大学 ， 会计学， 2006， 硕士

【摘要】 随着经济的快速发展，企业的生产经营管理决策已经跳出企业本身的范畴，逐步拓展到企业外部，因此仅仅考虑企业内部生产环节，并按照单一标准分配制造费用的传统成本计算已经不适应当代管理的需要。作业成本计算的运用虽然一定程度上解决了传统成本计算严重扭曲成本的弊端，但是其对于企业的成本管理仍然局限于企业的内部，更多注重的是企业的生产环节。为了弥补作业成本计算的这一缺陷，我们必须要寻找能有效改进传统作业成本管理的方法，而价值链分析则能很好地解决这一问题。成本发生的目的是为了获得价值，因此从价值的角度来进行成本管理更容易抓到成本的实质。价值链分析是一种重要的、具战略意义的成本管理工具。通过对外部价值链的分析可以帮助企业在更广阔的背景下考虑战略成本问题；通过对企业内部价值链的分析，可以辨别企业各项基本或支撑活动，并对这些价值活动进行成本价值分析。而基于价值链的作业成本管理法更是具体实用的现代成本管理方法，通过作业链分析、成本动因分析等方法使成本管理能深入到最基本的作业层面，以保证企业能贯彻执行其成本战略。可以说，价值链分析方法在企业成本管理中有着极为广阔的用途。本文提出基于价值链分析的作业成本管理，着眼于对企业内部价值链和外部价值链的分析，通过作业成本计算核算企业价值链成本，寻找企业的成本优势和增值环节，然后经作业成本分析和业绩考核明确企业成本管理的薄弱环节，对企业资源进行战略性再整合和集中配置，实现价值增值，营造竞争优势，从而实现企业整体成本最低，价值最大的目标。并且在此基础上，本文提出基于改善企业作业成本管理的业务流程再造，旨在优化企业价值链，从而实现企业成本管理最佳的目标。更多还原

【Abstract】 With the fast development of the economic, enterprise’s production management and operation decision-making have already jumped out enterprise itself, the category developed outside gradually of the enterprise, so the traditional cost finding that considered merely on the enterprise’s interior production link and assign the manufacturing expense according to the sole standard, has already not to meet the need of the contemporary management. Although the utilization of the activity-based costing in certain degree has solved the malpractice that the traditional cost findings distort the cost. seriously, it still limited to enterprise itself when it carries on the enterprise’s cost management, its more attention was on the enterprise’s production link. In order to make up the flaw of the activity-based costing, we have to seek the method which can improve the traditional activity-based costing management effectively, and the value chain analysis could solve this problem well.The goal of the cost occurs is to obtain the value, therefore it is easy to catch the cost essence if we carry on the cost management from the value angle. The value chain analysis is a kind of important cost management tool that has the strategic sense. It can help the enterprise to consider the strategic cost problems through the external value chain analysis under a broader background; It may distinguish the enterprise’s each item basic or the support activity through the enterprise internal value chain analysis, and carries on the cost value analysis to these value activity. And the activity-based costing management based on the value chain analyzes is specifically the practical modern cost management, it enables the cost management to penetrate into the most basic work stratification plane through activity chain analysis, cost driver analysis, which guarantees the enterprise can carry out its cost strategy. It can be said that, the value chain analysis method is widely used in the enterprise cost management.This article proposed the activity-based costing management that based on the value chain analysis, focuses on the enterprise internal value chain analysis and external value chain analysis, it calculates the enterprise’s value chain cost through the activity-based costing and seeks the enterprise’s cost superiority and increment link, then is clear about the weak link of the enterprise’s cost management by the activity cost analysis and the achievement inspection, carries on the strategic conformity again and the centralism disposition to the enterprise resources to realize the value rises in value and the building competitive advantage, and realize the goal that the enterprise’s lowest overall cost and biggest value. And on this foundation, this article proposed the business process reengineering which can improve the activity-based costing management, is for the purpose of optimizing the enterprise value chain, thus realize the goal that the enterprise’s cost management is best.更多还原