TW新能源控股有限公司成本控制的探索

【作者】 赵鸿志；

【导师】 彭韶兵；

【作者基本信息】 西南财经大学 ， 工商管理， 2010， 硕士

【摘要】 太阳能是21世纪最有潜力的能源,是环境友好型能源。太阳能产业,是能源产业的朝阳产业,是新能源产业中发展最快的子行业之一,在过去的几年得到了超常的发展,同时,晶体硅太阳能价值链上到处存在着供应过剩以及因资金缺乏和全球宏观经济恶化造成需求面临困难的窘境,另外,不容忽视的是光伏产业政府补贴政策的逐步淡出也是行业实现可持续发展的必然趋势。因此,TW公司要生存下来就必须具备特定的能力。晶体硅太阳能电池产品品质趋同性强,销售单价长期走低是总体趋势,而且产业链集中度高,技术也主要靠设备供应商提供。因此,在几乎相同的生产技术、相同的设备、相同的产品的情况下,谁的成本低,谁就能够生存。光伏企业之间竞争的关键就是成本的竞争。同时,成本是阻碍光伏产业发展的关键因素,也是推动产业前进的主要驱动力。因此,低成本战略是公司实现可持续经营,也是行业实现可持续发展的的必然选择。基于价值链分析的成本控制是对公司所处的行业价值链、竞争对手价值链、企业价值链等各价值链环节的关键活动进行分析,以成本控制为目标优化和整合相关价值链,提升竞争力,而且把成本控制上升到了战略的高度。在控制公司成本的同时更考虑了价值的创造。因此,拓宽了成本管理的范围,改善了成本控制的方法。本文采用现场调查、访谈,跨学科的综合分析,理论和实践相结合、定量和定性分析相结合等方法,分析晶体硅太阳能电池产业价值链各环节企业数量和市场结构以及产业价值链不同环节的利润分布,主要竞争对手经营状况,对标实施垂直一体化经营的光伏代表企业,进行不同角度、多方位的全景比照,通过对产业价值链和竞争对手价值链以及企业价值链进行的深入分析,找出TW公司的关键价值环节和主要成本动因,将价值链、成本控制等理论与TW公司具体的生产管理实践紧密结合,从战略角度寻找企业进行成本控制、提升竞争力的方法和实施路径。主要的贡献在于：提出前向联盟硅料供应商、后向进入系统安装环节,整合纵向价值链,在目前政府补贴等政策多变的外部环境条件‘下,坚持垂直一体化的运营模式,与价值链优势环节企业建立横向价值链联盟,更好的控制成本,抵御行业风险；并且建议对部分研发、物流、部分人力资源活动进行外包,降低固定成本；同时,强化供应商管理,降低采购成本；推行精益生产；自建砂浆回收系统,实现再生物资内循环；合理利用金融工具,降低贸易汇率风险；拓展销售渠道,加强品牌建设等一系列措施,优化和改善企业关键价值活动和成本动因,从根本上降低企业成本,并给企业营造一个持续降低成本的环境,从而建立成本优势,形成企业的核心竞争力。更多还原

【Abstract】 Cost Control Based on the Analysis of the Value Chain of TW New Energy Corporation.Photovoltaic is emerging as a major power source due to its numerous environmental and economic benefits and proven reliability.Solar industry is one of the new energy industries growing up beyond our imagination in the past years. At the same time, how to enhance competitive advantages is a severe topic that solar enterprises have to face.TW New energy holdings Co., Ltd (TWNE) is a solar enterprise, which is engaged in the entire value chain of the solar photovoltaic (PV) industry—the R&D, manufacturing, sales and service of silicon materials, wafers, cells, modules, and systems. The markets of that are mainly Europe and USA. Along with the increase of the sell mounts and scale of production, the cost management has became the most important factor to measure the solar enterprise competition ability.The paper uses the method of value chain finding out the cost drive in institution of cost control, such as development and research, the control of material cost and quality cost etc.The paper is divided into five parts. Firstly, the background, the basic idea, the aim and contents of the research are introduced. Secondly, the status TW New energy holdings corporation limited is analyzed. And the next is the method of cost control based on the value chain is introduced. And the paper mainly focuses on the application of the method of cost control that based on the value chain into TW Company.The paper proposes the cost control frame based on the value chain.At the same time, this paper put emphases on cost control under internal and external value chain which refer to analyzing on activity chain and cost driver. It emphasizes placing the TW’s value chain in the overall value system of the solar industry in the light of an expanding point of view from the interior to the exterior of the enterprise,paying much attenttion to the relations between enterprise and its competitors suppliers dealers and to the connections among the various activities in the enterprise’internal value chain,thus acquiring TW’s competitive advantage in a consistent readjustment and optimal process of these value chain.This case is in aiming to the increase of the cost control and the capacity of competition and realization of the persistence development of company.更多还原