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 enterprisesis constantly improving,making the competition among enterprises more difficult.In order toimprove their competitiveness,widen their business scope and increase the economic profits,enterprises must perfect their internal management system,especially for industrialenterprises such as gree electric appliances,only the policy strategy is far from supporting thesteady improvement of production competitiveness,effective cost control is also crucial.This paper analyzes the case of the value chain perspective cost control research appliedto Gree Electric,how to use the value chain in the daily production and operation of greeelectric appliances,how to improve the internal management mechanism,how to maximizethe use of the existing resources of enterprises,and find out the cost drivers in the operationof gree electric appliances.According to the theory of value chain,combining with the actualsituation of the production and operation of gree electric appliance,further improve theinternal management mechanism of the enterprise,and maximize the use of the existingresources of the enterprise to find the cost drivers in the operation,from the objective point ofview,the positioning of gree electric appliance in the domestic and even international marketis clear,and the suggestions for Gree's future development strategy are put forward.Finally,the value chain system in the operation of the use of enterprise evaluation and improvementideas.Key words:value chain;cost control;cost driver;market orientation本科论文目录第1章绪论1.1研究背景及意义1.1.1研究背景1.1.2研究意义1.2研究内容与方法1.2.1研究方法1.2.2研究内容第2章文献综述与分析框架2.1价值链2.2成本控制.…2.3基于价值链的成本控制2.4文献评述第3章格力成本控制现状3.1格力电器简介.63.2格力内部价值链战略成本控制3.2.1研发设计单元.…3.2.2物料采购单元…3.2.3生产制造单元…3.3格力电器战略成本动因分析73.3.1技术创新…3.3.2全面质量管理…83.3.3内部联系.3.4格力电器战略定位分析3.4.1战略环境分析…3.4.2格力战略定位.10第4章格力电器存在问题及原因114.1格力电器存在问题.…114.2格力电器存在问题的原因