【作者】 韩锐；

【导师】 赵纯祥； 李路；

【作者基本信息】 中南财经政法大学 ， 会计（专业学位）， 2023， 硕士

【摘要】 新冠疫情的爆发、原材料价格的上涨等因素使家电企业的行业环境发生了巨大的变化,诸多家电企业在新的行业环境下旧的成本管理制度出现了一些问题。并且行业市场的不景气还伴随着竞争的加剧,如何为客户创造价值在行业竞争中占据优势地位是家电企业亟需解决的问题,因此以客户价值创造为视角指导家电企业的成本管理对家电企业在当前行业环境中生存发展有重要作用。为了研究如何以客户价值创造为视角分析家电企业成本管理,本文采用了文献研究法和案例研究法,在对过往相关文献进行总结后,以格力电器为研究案例,首先对格力电器的现有成本管理状况从整体和各环节两个层面进行了分析,然后以客户价值创造为视角指出了格力电器上述两个层面成本管理存在的问题,最终给出了相关改进建议。在经过上述研究流程后,本文认为格力电器的成本管理存在如下问题。首先,从整体成本管理层面来看,现有成本结构存在价值创造能力低的原材料成本占比过高等问题,同时格力电器也缺乏能有效利用成本创造客户价值的成本规划制度对企业整体成本进行合理分配。而从各环节成本管理状况来看,格力的研发环节多元化研发效果不佳、研发投入比较低,并且研发投入的客户价值创造能力不足;采购环节的原材料成本占营业成本比重远高于竞争对手,原材料成本控制依旧需要加强;生产环节的“压货”生产不适应当前背景,造成库存压力的同时不利于为客户创造价值;销售与服务环节的双渠道冲突较为严重,在造成大量成本浪费的同时还影响了客户的消费体验。为了解决上述问题,本文以客户价值创造为导向提出了相关改进意见。首先在整体成本管理层面本文设立了基于价值的目标成本法制度,以此规划格力电器成本,使企业成本根据各环节各部门创造的客户价值进行合理分配,提升企业成本的客户价值创造能力。其次,本文对各环节成本管理也提出了相关改进建议,研发环节需要改善研发成本的投入情况,加大对核心技术、多元化产品、高价值项目的投入;采购环节可以通过套期保值、加强与上游供应商合作等方法加强对原材料成本的管控,从而提高价值创造能力;生产环节应当实行精益生产,减少成本浪费的同时提高为顾客创造价值的能力;采购与服务环节可以通过加强数据化系统建设、精简渠道层级、改变成本重心等方式推进线上线下双渠道的融合。本文主要的创新点是采用了客户价值创造视角从企业整体成本管理和各环节成本管理两个层面出发,研究了格力电器成本管理存在的问题并提出了改进建议,不仅丰富了成本管理的研究视角,对当前行业环境下的家电企业改进自身成本管理也有一定的参考借鉴作用。更多还原

【Abstract】 Factors such as the outbreak of the novel coronavirus and the rise of raw material prices have greatly changed the industry environment of home appliance companies.Many home appliance companies have encountered some problems in the old cost management system under the new industry environment.In addition,the depression of the industry market is accompanied by the intensification of competition.How to create value for customers and occupy a dominant position in the industry competition is an urgent problem for home appliance enterprises to solve.Therefore,improving the cost management of home appliance enterprises from the perspective of customer value creation plays an important role in the survival and development of home appliance enterprises in the current industry.In order to study how to improve the cost management of household appliance enterprises from the perspective of customer value creation,this thesis adopts the literature research method and the case study method.After summarizing the relevant literature in the past,Gree is taken as the case study.Firstly,the current cost management situation of Gree is analyzed from the overall and each link.Then,from the perspective of customer value creation,it points out the existing problems in the above two levels of cost management of Gree,and finally gives relevant improvement suggestions.After the above research process,the cost management of Gree in this thesis has the following problems.First of all,from the perspective of overall cost management,Gree lacks a sound cost planning system to reasonably allocate the overall cost of the enterprise,and the existing cost structure also has the problem that raw material costs with low value creation ability account for a high proportion.From the perspective of the cost management status of each link,Gree’s research and development has poor results of diversified research and development,low investment in research and development,and insufficient value creation ability of research and development investment.The proportion of raw material cost in the procurement process is much higher than that of competitors,so raw material cost control still needs to be strengthened.The “pressing goods” production in the production link does not adapt to the current background,causing cost waste and not conducive to creating value for customers;The dual-channel conflict between sales and service links is relatively serious,which not only causes a lot of cost waste,but also affects the consumer experience of customers.In order to solve the above problems,with the value creation as the orientation,this thesis puts forward relevant improvement suggestions.First of all,at the level of overall cost management,this thesis establishes the use of valuebased target cost method to plan enterprise costs,so that enterprise costs can be reasonably distributed according to the value created by each link and each department,and greatly improve the value creation ability of enterprise costs.Secondly,this thesis also puts forward relevant improvement suggestions for the cost management of each link.The research and development link needs to improve the investment of research and development costs,and increase the investment in core technology,diversified products and high-value projects.The procurement process can strengthen the control of raw material cost through hedging and strengthening cooperation with upstream suppliers,so as to improve the value creation ability;The production link should implement lean production,reduce cost waste and improve the ability to create value for customers;Procurement and service links can promote the integration of online and offline channels by strengthening the construction of data system,streamlining channel levels,changing the cost focus and other ways.The main innovation point of this thesis is that it adopts the perspective of creating value for customers to study the problems existing in the cost management of Gree Electric Appliances and puts forward suggestions for improvement from the overall cost management of the enterprise and the cost management of each link.It not only enriches the research perspective of cost management,but also provides a certain reference for household appliance enterprises in the current industry environment.更多还原