基于内部价值链的XX能源铝业有限公司成本管理研究.doc

摘要:当前电解铝行业营销低迷，市价每吨14500元左右，而成本每吨约15000元。企业面对竞争激烈的全球环境，对外界的环境是无法控制的。但企业可以通过对内部各个成本协作环节进行有效管理，形成核心竞争优势。因此，研究内部价值链的成本管理具有一定的现实意义。

　　　本文归纳国内外文献资料，以宁夏能源铝业有限公司为例对内部价值链的成本管理进行了研究。分析了该公司采购、生产和营销成本管理现状以及影响电解铝的成本因素，并运用标准成本差异分析法，优化该公司在成本管理方面存在的问题，不断完善内部价值链的成本管理过程，加强内部各成本的跟踪考核，形成以成本优势为核心的竞争优势。

关键词  内部价值链；成本管理；标准成本法

Abstract:Current electrolytic aluminum market price is 14500 Yuan per ton, and costs about 15000 Yuan per ton due to sluggish sales of electrolytic aluminum industry. Enterprise cannot control the outside environment, when facing the fierce competition in the global environment. But enterprise can use the effective management of the various cost collaborative links within the company and forms the core competitive advantage. Therefore, researching cost management of the internal value chain has a certain practical significance.

　　　This thesis summarizes domestic and foreign literature, to Ningxia energy aluminum co., LTD as an example, studies cost management of the internal value chain. Analyzes the present situation of the company in the procurement, production and marketing cost management, and analyzes the impact of cost factors of electrolytic aluminum. In addition, we can optimize the cost management problems in the company by applying standard cost variance analysis in order to improve that company's cost management process of internal value chain and to strengthen internal cost tracking investigation. Eventually company becomes the competitive advantage based on cost advantage as the core.

Keyword:   Internal value chain   Cost management   Standard cost method