农机制造企业全价值链成本管理探索与实践——以第一拖拉机股份有限公司为例  

Exploration and practice of entire value chain cost management in agricultural machinery manufacturing enterprises a case study of First Tractor Company Limited

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作  者:苏晔 SU Ye(China National Machinery Industry Corporation,Beijing 100080,China)

机构地区:[1]中国机械工业集团有限公司,北京100080

出  处:《农业工程》2025年第3期153-157,共5页AGRICULTURAL ENGINEERING

摘  要:第一拖拉机股份有限公司坚守成本领先战略,贯彻新发展理念构建新发展格局,适应高质量发展要求,以全价值链成本管理为抓手,通过识别、分析和拓展价值链条,不断拓展成本管理外延和内涵,从产品链成本管控到产业链成本分析,围绕从研发、采购、生产到销售,从企业、供应商、经销商到用户的价值链,深入推进全价值链成本管理工作,开展全员、全过程和全要素的成本管控,推动企业走出困境,实现改革脱困和振兴发展的优良业绩,为上市公司高质量发展提供重要支撑,走出一条市场与现场齐抓、开源与节流并重、效率与效益双赢的高质量发展之路。Adhering to cost leadership strategy and implementing new development philosophy to construct a new development paradigm,First Tractor Company Limited has adapted to requirements of high-quality development by leveraging whole value chain cost management.Through identifying,analyzing and expanding value chains,the company continuously extends scope and connotation of cost management.From product chain cost control to industry chain cost analysis,focusing on value chain from research and development,procurement,production to sales,from enterprises,suppliers,distributors to users,entire value chain cost management was deeply promoted,and cost control for all employees,processes,and elements was carried out.These measures could promote enterprises to overcome difficulties,achieve excellent performance in reform and revitalization,provide important support for high-quality development of listed companies,and embark on a high-quality development path that combining market and on-site efforts,emphasizing both open source and cost saving,and achieving a win-win situation of efficiency and effectiveness.

关 键 词:全价值链 成本管理 农机企业 高质量发展 

分 类 号:S2[农业科学—农业工程]

 

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