本科论文摘 要随着我国经济的快速发展，各企业竞争实力不断提升，使得企业之间竞争难度不断攀高。企业为提高自身竞争力，拓宽经营范围并提高经营所获得的经济利润，企业必须完善企业内部的管理制度，尤其对于像格力电器这样的工业企业，只有政策上的战略是远不能够支撑生产竞争力的稳步提升，成本的有效控制也是至关重要的。本文通过剖析案例将价值链视角下成本控制研究运用到珠海格力电器股份有限公司中，剖析格力电器如何使用价值链于日常的生产经营中，如何完善企业内部的管理机制，如何最大化利用企业现有的资源，同时找寻到格力电器在经营中的成本动因。根据价值链理论，结合格力电器的的生产经营的实际情况，进一步完善企业内部的管理机制，并最大化利用企业现有的资源寻找到经营中的成本动因，从客观角度明确格力电器在国内甚至国际市场上的定位，为格力未来的经营发展策略提出建议。最后，对于价值链体系在企业中的运行使用作出评价以及改善意见。关键词：价值链；成本控制；成本动因；市场定位本科论文AbstractWith the rapid development of China's economy, the competitive strength of enterprises is constantly improving, making the competition among enterprises more difficult. In order to improve their competitiveness, widen their business scope and increase the economic profits, enterprises must perfect their internal management system, especially for industrial enterprises such as gree electric appliances, only the policy strategy is far from supporting the steady improvement of production competitiveness, effective cost control is also crucial. This paper analyzes the case of the value chain perspective cost control research applied to Gree Electric, how to use the value chain in the daily production and operation of gree electric appliances, how to improve the internal management mechanism, how to maximize the use of the existing resources of enterprises, and find out the cost drivers in the operation of gree electric appliances. According to the theory of value chain, combining with...
