A Case Study on Cost Control Based on Value Chain : Focusing on the Case of Chinese FH Dairy Company

국문 초록 (Abstract)

[연구목적] 낙농업에 대한 중국정부의 관련 정책에 따라 낙농기업의 경영환경은 점점 더 복잡해지고 다양해지고 있다. 이러한 경영환경의 변화에 직면한 낙농기업들은 대부분 과거에서부터 해오던 기초적인 원가통제 단계에 머물러 있다. 따라서 본 연구에서는 가치사슬에 기반한 원가 통제를 낙농기업에 적용하여 이에 대한 개선방법을 사례연구를 통해 제시하고자 한다.
[연구방법] 본 사례연구에 대한 내용은 다음과 같다. 첫째, 기존 연구와 이론을 바탕으로 중국 FH 낙농 회사의 원가관리 현황을 분석하여 원가와 예산관리에 대한 문제점을 찾아 낸다. 둘째, 가치 사슬 원가통제를 도입하기 위한 중국FH 낙농기업의 외부 가치사슬과 내부 가치사슬을 각각 분석하여 두 가치사슬의 연결을 통한 부가가치를 모색한다. 마지막으로, 중국FH 낙농기업에 대한 합리적인 개선 방안을 제안한다.
[연구결과] 중국 FH기업은 외부 가치사슬의 원가통제를 위해 정보수집, 판매경로 확대, 경쟁적 우위에 대해 관심을 두어야하며, 내부 가치사슬의 원가통제를 위해서는 원가예산시스템의 최적화, 원가통제방법의 개선, 원가통제의 범위 확대가 요구된다.
[연구의 시사점] 현재 중국 모든 기업들이 겪고 있는 지속적인 인건비 상승, 원자재 확보의 어려움, 전력부족뿐만 아니라 특히, 유제품 회사의 경우 최근 고비용 시대에 접어들어 기업발전에 큰 장애물이 되고있다. 본 연구의 결과는 효율적인 원가통제를 위한 새로운 접근방법을 제시함으로써 중국 유제품 회사의 합리적인 원가통제 개선 방안을 제공하고 있다.

다국어 초록 (Multilingual Abstract)

[Purpose] According to the relevant policies of the Chinese government on dairy farming, the business environment of dairy enterprises is becoming more complex and diversified. Most of the dairy companies facing these changes in the business environment remain in the basic cost control stage that they have been doing in the past. Therefore, in this study, cost control based on the value chain is applied to dairy companies and an improvement method is presented through a case study.
[Methodology] In this study, we propose a cost control based on the value chain in this way were applied to FH Chinese companies. The contents of this case study are as follows. First, based on existing studies and theories, the cost management status of Chinese FH dairy companies is analyzed to find problems in cost and budget management. Second, we analyze the external and internal value chains of Chinese FH dairy companies to introduce value chain cost control, respectively, and seek added value by linking the two value chains. Finally, we propose a reasonable improvement plan for Chinese FH dairy enterprises.
[Findings] In the cost control of the external value chain, it should pay attention to information collection, broaden sales channels and establish competitive advantages. In the cost control of internal value chain, it is necessary to optimize the cost budget system, improve the cost control method and broaden the scope of cost control.
[Implications] In addition to the continuous rise in labor costs, difficulties in securing raw materials, and power shortages that all Chinese companies are currently experiencing, dairy companies in particular have recently entered an era of high costs and are becoming a major obstacle to corporate development. As a result, it is necessary to find a new approach for effective cost control of enterprises. In this study, we propose a cost control based on the value chain in this way were applied to FH Chinese companies.

목차 (Table of Contents)

• Abstract
• 국문초록
• Ⅰ. Introduction
• Ⅱ. Theory foundation
• Ⅲ. Analysis of current situation of cost control in FH Dairy Company
• Ⅳ. Analysis of Value Chain Cost Control of FH Dairy Company
• Ⅴ. Discussion and Conclusion
• REFERENCES

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