基于价值链分析的成本管控——以大都混凝土集团为例

Cost Control Using Value Chain Analysis: A Case Study on Dadu Concrete Corporation's Practice

考虑到混凝土企业的生产流程可细化到各个环节,各环节间既有联系,又可相对独立,因此,广西大都混凝土集团决定以价值链分析为基础进行成本管控。通过价值链环节的划分,将各环节中的流程进行一定程度的复现和固化,并进一步挖掘出隐藏在每个环节中导致成本发生的关键节点,以此对症下药,提出加强精细化成本管理的建议和措施,最终达到降本增效的目的。

The production of concrete enterprises can be refined into various processes,there are relationships among each process while each process is relatively independent.Taking these factors into consideration,Dadu Concrete Corporation decided to carry out cost control based on value chain analysis.By the split of the value chain,the process in each value chain will be reproduced and solidified to a certain extent,and the key points hidden in each value chain that lead to the occurrence of costs will be further discovered,so as to correct the problems,put forward suggestions and innitiatives for strengthening cost management and to finally achieve the goal of improving efficiency.