摘 要经济环境的巨大变化对企业传统的成本管理方法产生了巨大的冲击。传统成本管理的弊端日益凸显，已经不能满足企业在当下竞争环境中的需要。为了适应激烈的市场竞争，取得成本优势，企业需要改变传统的成本管理观念，拓宽成本管理内容，改进成本管理办法，达到培养企业的核心竞争力，建立持久的竞争优势的目的。通过在企业管理中融入价值链分析，可以使企业管理会计的研究视角和研究范围基于价值链得到重构，研究方法得到创新，实现企业价值最大化的发展目标。本文通过对价值链及价值链会计理论及意义的分析，揭示了价值链成本管理的优越性。在此基础上，通过对宝钢股份有限公司内部价值链、纵向行业价值链和横向竞争对手价值链三个方面的分析，从微观和宏观两个层面了解到了企业的成本状况和竞争优势，帮助企业形成自身的管理体系，实现了企业最大化的价值增值。86514

毕业论文关键词：价值链；价值链分析；钢铁企业

The application research of enterprise value chain analysis:take Baosteel as an example

Abstract Enormous changes in the economic environment of the enterprise traditional cost management methods have a huge impact。 The disadvantages of the traditional cost management are becoming increasingly prominent, which can not meet the needs of enterprises in the current competitive environment。 In order to adapt to the fierce market competition and obtain the cost advantage, enterprises need to change the traditional concepts of the cost management and broaden the content of it。 Besides, they should improve the methods of the cost management, to achieve the core competitiveness of enterprises and the establishment of a lasting competitive advantage。 Through the integration of value chain analysis in enterprise management, the research perspective and scope of enterprise management accounting, which is based on the value chain, can be reconstructed。 The research method is innovative, and the development goal of maximizing the enterprise value is achieved。 Through the analysis of value chain and value chain accounting theory and significance, this paper reveals the advantages of value chain cost management。 On this basis, through the analysis of three aspects of the internal value chain, vertical industry value chain and the value chain of horizontal competitors, we understand the cost status and competitive advantage of the enterprise from two aspects of the micro and macro level。 This analysis helps enterprises to form their own management system and to achieve the maximization of enterprise value added。

Keywords:Value Chain; Value Chain Analysis; Iron and Steel enterprises

目录

0引言 1

1相关理论综述 1

1。1价值链 1

1。2价值链分析 2

2价值链分析的必要性和意义 3

2。1价值链分析的必要性 3

2。2价值链分析的意义 4

3价值链分析在宝钢股份有限公司中的应用 5

3。1公司简介及发展情况分析 5

3。2企业内部价值链分析 6

3。3企业纵向价值链分析 11

3。4企业横向价值链分析 12

结论 15

致谢 16

参考文献 17