摘 要
在全球经济一体化和市场竞争日益激烈的背景下，企业亟需通过精细化管理提升竞争力，而传统成本核算方法难以满足现代企业管理需求。本研究以作业成本法（ABC）为核心工具，结合价值链分析理论，对企业内部价值创造过程进行系统性剖析与优化。研究旨在通过精准的成本分配揭示企业各环节的真实成本结构，从而为管理层提供科学决策依据。具体而言，研究首先构建了基于作业成本法的价值链分析框架，将企业经营活动分解为多个作业单元，并通过资源动因和作业动因实现成本的精确归集；其次，运用实证研究方法对某制造型企业进行了案例分析，验证了该框架在成本控制与效率提升中的实际应用效果；最后，提出了针对性的优化策略，包括流程再造、资源配置优化及绩效评价体系改进等。
关键词：作业成本法 价值链分析 成本管理
Abstract
In the context of global economic integration and increasingly fierce market competition, enterprises are in urgent need of improving their competitiveness through fine management, while the traditional cost accounting methods are difficult to meet the needs of modern enterprise management. In this study, the operation cost method (ABC) is the core tool and combines the value chain analysis theory to systematically analyze and optimize the internal value creation process of enterprises. The research aims to reveal the real cost structure of each link of the enterprise through accurate cost allocation, so as to provide scientific decision-making basis for the management. Specifically, the study first constructs a value chain analysis fr amework based on operation cost method, divides the business activities into multiple operation units, and realizes accurate cost collection through resource motivation and operation motivation; secondly, uses case analysis of a manufacturing enterprise, and verifies the practical application effect of the fr amework in cost control and efficiency improvement; finally, proposes targeted optimization strategies, including process reengineering, resource allocation optimization and performance evaluation system improvement.
Keyword:Activity-Based Costing Value Chain Analysis Cost Management
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2作业成本法理论基础与应用框架 2
2.1作业成本法的基本概念与原理 2
2.2作业成本法在企业价值链中的作用 3
2.3作业成本法的实施步骤与关键环节 3
2.4作业成本法与其他成本管理方法的比较 4
3基于作业成本法的价值链分析 4
3.1企业价值链的基本构成与特征 4
3.2作业成本法在价值链分析中的应用路径 5
3.3价值活动的成本动因识别与量化 5
3.4基于作业成本法的价值链成本结构分析 6
4企业价值链优化策略研究 6
4.1价值链优化的目标与原则 6
4.2基于作业成本法的效率改进策略 7
4.3成本驱动因素的优化与控制 7
4.4价值链优化的绩效评估体系构建 8
结论 8
参考文献 10
致谢 11
