首都经济贸易大学 硕士学位论文 基于价值链理论的作业成本管理 姓名：孟斌 申请学位级别：硕士 专业：会计学 指导教师：黄毅勤 20080301 首都经济贸易大学硕士学位论文 基于价值链理论的作业成本管理 I 摘摘 要要 随着经济全球化和信息技术的发展， 企业所面临的经营环境和管理模式发生了翻 天覆地的变化。企业由追求自身利益的最大化，逐渐转到追求整体价值链的效益最大 化的目标上来。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 算己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， 而价值链理论的发展为我们很好地解决这一问题提供了 可能。 自从上个世纪 80 年代迈克尔波特教授提出价值链理论以来，价值链被广泛的 应用于企业管理的实践中并成为最为重要的管理理念和方法之一。价值链理论强调 企业要对客户需求绝对重视，通过对价值链各个环节的协调，把跨企业的业务运作 更好的连接一起，注重和供应商及客户增强交互作用，共同创造价值，实现最佳绩 效，增强整个公司的业务表现。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。而基于价值链理论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，价值链理 论的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理论的作业成本管理，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。 关键词：关键词：价值链 价值链分析 作业成本计算 作业成本管理 首都经济贸易大学硕士学位论文 基于价值链理论的作业成本管理 II A b s t r a c t A b s t r a c t With the fast development of economic globalization and information technologies, business environment and management pattern which the enterprises face to have undergone earth-shaking changes. For the enterprises, the target of management changed from maximizing the self interest to maximizing the whole value chains interest. Enterprises 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 enterprises 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 more attention was on the enterprises 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 theory could solve this problem well. Since Pro. Michael E. Potter put forward to the theory of competitive advantage and Value chain in the 80s of last century, value chain has been applied universally in the practice of enterprise management and become an important enterprise management idea and method. The value chain theory is an efficient research implement of competition advantage. The goal of the occurs is necessary for the attainment of value, so it is easier to catch cost essence though carrying out costing management from value standpoint. The value chain theory 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 enterprises 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 theory 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 theory, focuses on the enterprise internal value chain analysis and external value 首都经济贸易大学硕士学位论文 基于价值链理论的作业成本管理 III chain analysis, it calculates the enterprises value chain cost through the activity-based costing and seeks the enterprises cost superiority and increment link ,then is clear about the weak link of the enterprises cost management by he 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 enterprises lowest overall cost and biggest value. Key Words: Value Chain Value Chain Analysis Activity-based Costing Activity-based Costing Management 独 创 性 声 明 独 创 性 声 明 本人郑重声明：今所呈交的 论文是我 个人在导师指导下进行的研究工作及取得的科研成果。尽我所知，文 中除了特别加以标注和致谢的地方外，论文中不包含其他人已经发表 或撰写的内容及科研成果，也不包含为获得首都经济贸易大学或其它 教育机构的学位或证书所使用过的材料。 作者签名 作者签名： 日期：日期： 年年 月月 日日 关于论文使用授权的说明 关于论文使用授权的说明 本人完全了解首都经济贸易大学有关保留、使用学位论文的有关规 定，即：学校有权保留送交论文的复印件