（会计学专业论文）基于价值链的矿区静脉产业成本分析及优化.pdf

论文题目：论文题目：论文题目：论文题目： 基于价值链的矿区静脉产业基于价值链的矿区静脉产业基于价值链的矿区静脉产业基于价值链的矿区静脉产业 成本分析及优化成本分析及优化成本分析及优化成本分析及优化 作者姓名：作者姓名：作者姓名：作者姓名：陈陈华华靖靖入学时间：入学时间：入学时间：入学时间：2009200920092009 年年 9 9 9 9 月月 专业名称专业名称专业名称专业名称：会会计计学学研究方向研究方向研究方向研究方向：财务管理理论与实务财务管理理论与实务 指导教师：指导教师：指导教师：指导教师：张张士士强强职职职职称：称：称：称：教教授授 论文提交日期：论文提交日期：论文提交日期：论文提交日期：2012201220122012 年年 5 5 5 5 月月 8 8 8 8 日日 论文答辩日期：论文答辩日期：论文答辩日期：论文答辩日期：2012201220122012 年年 6 6 6 6 月月 5 5 5 5 日日 授予学位日期：授予学位日期：授予学位日期：授予学位日期： thethethethe costcostcostcostanalysisanalysisanalysisanalysisandandandand optimizationoptimizationoptimizationoptimization inininin miningminingminingmining areaareaareaarea basedbasedbasedbased onononon valuevaluevaluevalue chainchainchainchain a a a adissertationdissertationdissertationdissertationsubmittedsubmittedsubmittedsubmittedininininfulfillmentfulfillmentfulfillmentfulfillmentforforforfor thethethetherequirementsrequirementsrequirementsrequirements ofofofof thethethethedegreedegreedegreedegreeofofofof mastermastermastermaster ofofofofmanagementmanagementmanagementmanagement fromfromfromfrom shandongshandongshandongshandong universityuniversityuniversityuniversity ofofofof sciencesciencesciencescience andandandand technologytechnologytechnologytechnology b b b by y y y chenchenchenchenhuajinghuajinghuajinghuajing supervisor:supervisor:supervisor:supervisor: professorprofessorprofessorprofessorzhangzhangzhangzhang shiqiangshiqiangshiqiangshiqiang collegecollegecollegecollege ofofofofeconomiceconomiceconomiceconomic andandandand managementmanagementmanagementmanagement maymaymaymay 2012201220122012 声声明明 本人呈交给山东科技大学的这篇硕士学位论文，除了所列参考文献和世所本人呈交给山东科技大学的这篇硕士学位论文，除了所列参考文献和世所 公认的文献外，全部是本人在导师指导下的研究成果。该论文资料尚没有呈交公认的文献外，全部是本人在导师指导下的研究成果。该论文资料尚没有呈交 于其它任何学术机关作鉴定。于其它任何学术机关作鉴定。 硕士生签名：硕士生签名： 日日期：期： affirmationaffirmationaffirmationaffirmation i i i i declaredeclaredeclaredeclare thatthatthatthat thisthisthisthis dissertation,dissertation,dissertation,dissertation, submittedsubmittedsubmittedsubmitted inin in in fulfillmentfulfillmentfulfillmentfulfillment ofofofof thethethethe requirementsrequirementsrequirementsrequirements forforforfor thethethethe awardawardawardaward ofofofof mastermastermastermaster ofofofof philosophyphilosophyphilosophyphilosophy inin in in shandongshandongshandongshandong universityuniversityuniversityuniversity ofofofof sciencesciencesciencescience andandandand technology,technology,technology,technology, is is is is whollywhollywhollywhollymymymymyownownownown workworkworkwork unlessunlessunlessunless referencedreferencedreferencedreferenced ofofofof acknowledge.acknowledge.acknowledge.acknowledge. thethethethe documentdocumentdocumentdocument hashashashas notnotnotnot beenbeenbeenbeen submittedsubmittedsubmittedsubmittedforforforforqualificationqualificationqualificationqualification atatatat anyanyanyany otherotherotherother academicacademicacademicacademic institute.institute.institute.institute. signature:signature:signature:signature: datdatdatdate e e e 山东科技大学硕士学位论文摘要 1 摘摘摘摘要要要要 伴随着经济的迅速增长，煤炭资源的数量正在急剧减少，越来越多的煤矿面临部分 或全部转型的问题。在煤矿转型过程中，如何更大程度对原有以及正在产生的煤矿废弃 资源（囤积的煤炭伴生物、废旧设备、物资等）进行重新利用的问题就应运而生。同时， 煤炭生产过程中产生的废弃物还引起了生态环境、自然环境的破坏，如煤矸石的堆积、 瓦斯的排放等，这些问题不仅带来生态问题，还会给煤矿带来经济损失。要解决这些问 题，煤矿迫切的需要能在经济与环保之间寻求一个正确的定位，力求找到一种既能提升 生产力水平，又不破坏生态环境的发展方式。在这样的背景下，发展矿区静脉产业就应 运而生。 任何企业都以盈利为最终目的， 发展矿区静脉产业的企业也不例外。而利润是由收 入和成本两方面来决定的。因此，如何对矿区静脉产业成本进行分析及优化，进一步降 低成本，增加企业竞争优势显得尤为重要。 本文在研究了价值链及静脉产业等相关理论的基础上，基于煤炭矿区的实际情况， 从资源产生及利用的角度对矿区静脉资源进行分类， 分析了矿区静脉产业横向体系结构； 按静脉产品生产及销售的流程从资源回收、拆解与分类处理、再制造与再生产、最终处 理、物流、静脉产品销售、产品售后服务以及技术创新产业八方面分析了矿区静脉产业 纵向体系结构。继而分别用作业成本法、成本动因法、模糊线性规划模型、标杆管理等 方式从横向角度对煤炭矿区静脉产业的价值链成本进行分析及优化，然后采用产业环节 分解法从纵向角度对矿区静脉产业价值链进行成本进行分析与优化，最后将其应用于 a 矿区的实践中。本文为研究矿区静脉产业的成本分析与优化问题提供了一个方向。 关键词：关键词：煤炭矿区，价值链，静脉产业，成本分析，煤炭企业 山东科技大学硕士学位论文摘要 2 abstractabstractabstractabstract at present, accompaniedbyrapid economic growth, the number of coal resourcesis reduced drastically, more and more coalminingenterprises face the problemofrestructuring in varying degrees. in the coal mine transformation process, how to reuse the existing coal mine waste resources (accumulated coal derivatives, discarded equipment, supplies, etc.) at a larger degree becomes a problem. at the same time, coal production has also caused the destruction to the ecological environment, natural environment, such as the accumulation of coal gangue, emissionsofmethane gas, these problems not only brought out ecological problems, but also economic loss to the coal mine. to solve these problems,itisurgent for a correct positioning between the economicand environmental, try to find a mode of development which can increase productivity levels, at the same time, without damaging the environment. in this context, the development of theminingarea of venous industry came into being. the purpose of enterprisesisto win their profits, so do the enterprises which develop the venous industry in coal mining area. profit depends on win and cost. so,itisimportant to analysis and optimizes the mining area of venous industry, and the cut cost. this paper, on the basis of the value chain, vein industry and other related theories, combined with the actual situation of the mine, trying to classify the miningveinresources from the perspectiveofthe generation and utilization, so as to build the lateral systemofthe mine vein industry; in accordance with the intravenous product production and sales process, the authorwillbuild the mine vein industry system from eight aspects, including: recycling, dismantlingandclassificationprocessing,manufacturingandreproduction,thefinal processing, logistics, intravenous product sales, product service and technical innovation industries. thentryto useactivity-based costing,cost drivermethod,fuzzylinear programming model, benchmarking etc. to analysis and optimize theveinindustry value chain cost from the horizontal angle, and use industry links decomposition to analysis and optimize the mining area of venous industry value chain cost from the vertical angle, and finally applied itin a mining area practice. this paper designate a aspect to the investigate the cost analysis 山东科技大学硕士学位论文摘要 3 and optimize to the mining area of venous industry. keywords:keywords:keywords:keywords:coalmining areas,value chain,vein industry, cost analysis, coal enterprise 山东科技大学硕士学位论文目录 1 目目目目录录录录 1 1 1 1绪绪绪绪 论论论论.1 1 1 1 1.1问题的提出.1 1.2选题目的与意义.1 1.3国内外研究现状.2 1.4研究路线与方法.12 2 2 2 2理论基础理论基础理论基础理论基础. .1 1 1 15 5 5 5 2.1价值链理论.15 2.2价值链成本管理理论.16 2.3循环经济理论.17 2.4煤炭矿区静脉产业理论.18 3 3 3 3 煤炭矿区静脉产业体系结构分析煤炭矿区静脉产业体系结构分析煤炭矿区静脉产业体系结构分析煤炭矿区静脉产业体系结构分析. .2 2 2 21 1 1 1 3.1煤炭矿区静脉资源构成分析.21 3.2煤炭矿区静脉产业横向体系结构分析.22 3.3煤炭矿区静脉产业纵向体系结构分析.27 3.4本章小结.31 4 4 4 4煤炭矿区静脉产业价值链成本分析及优化煤炭矿区静脉产业价值链成本分析及优化煤炭矿区静脉产业价值链成本分析及优化煤炭矿区静脉产业价值链成本分析及优化.3 3 3 32 2 2 2 4.1静脉产业成本涵义.32 4.2煤炭矿区静脉产业价值链成本分析及优化框架.32 4.3煤炭矿区静脉产业横向价值链成本分析及优化.34 4.4煤炭矿区静脉产业纵向价值链成本分析及优化.50 4.5本章小结.56 5 5 5 5案例分析案例分析案例分析案例分析.57575757 5.1a 煤炭矿区的背景介绍.57 5.2a 煤炭矿区静脉产业发展现状.58 5.3a 煤炭矿区静脉产业成本分析与优化.61 山东科技大学硕士学位论文目录 2 5.4本章小结.68 6 6 6 6结论与展望结论与展望结论与展望结论与展望.69696969 6.1结论.69 6.2创新点.69 6.3有待进一步研究的问题.70 致致致致谢谢谢谢.7 7 7 71 1 1 1 攻读硕士期间主要成果攻读硕士期间主要成果攻读硕士期间主要成果攻读硕士期间主要成果. .7 7 7 72 2 2 2 参考文献参考文献参考文献参考文献.7 7 7 73 3 3 3 山东科技大学硕士学位论文目录 1 contentscontentscontentscontents 1 1 1 1 i i i introductionntroductionntroductionntroduction.1 1 1 1 1.1 problem put forward.1 1.2 background of research. 1 1.3 significance of research.2 1.4 research methods. 12 2 2 2 2t t t theorheorheorheoreticaleticaleticaletical basisbasisbasisbasis .1 1 1 15 5 5 5 2.1 thevaluechain theory.15 2.2valuechain cost management theory.16 2.3 thecirculation economic theory .17 2.4 coal mining area ofveinindustry theory. 18 3 3 3 3 coalcoalcoalcoal miningminingminingmining areaareaareaareaofofofofveinveinveinveinindustryindustryindustryindustry systemsystemsystemsystemstructurestructurestructurestructure.2 2 2 21 1 1 1 3.1 coal mining resources constituteveinanalysis.21 3.2 coal mining area ofveinindustryintransversesystem structure.22 3.3 coal mining area ofveinindustry of thelongitudinal system structure.27 3.4chapter summary.31 4 4 4 4 thethethethe valuevaluevaluevalue chainchainchainchain costcostcostcostanalysisanalysisanalysisanalysis andandandand optimizationoptimizationoptimizationoptimization ofofofof coalcoalcoalcoal miningminingminingmining areaareaareaareaveinveinveinveinindustryindustryindustryindustry 3 3 3 32 2 2 2 4.1veinindustry cost meaning .32 4.2 coal miningareaofvein iindustryvalue chain costanalysis and optimization framework . 32 4.3 coal miningareaofvein industryvalue chain costanalysis and optimizationhorizontal.34 4.4 c