电力装备制造企业多价值链协同成本控制

许晓敏 ,  蒋晓雨 ,  李湘颖 ,  孔亚楠 ,  郑世鹏 ,  王之怡

科学技术与工程 ›› 2025, Vol. 25 ›› Issue (25) :10735-10748

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科学技术与工程 ›› 2025, Vol. 25 ›› Issue (25) :10735-10748 DOI: 10.12404/j.issn.1671-1815.2500251
电工技术

电力装备制造企业多价值链协同成本控制

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Multi-value Chain Collaborative Cost Control in Electric Power Equipment Manufacturing Enterprises

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摘要

电力装备制造企业的成本受到生产、营销、服务等的多重影响,为了进一步提升电力装备制造业成本管理效益,基于系统动力学原理,引入多价值链协同概念,构建电力装备制造企业多价值链协同成本控制模型。通过分析生产价值链、营销价值链和服务价值链的协同关系,运用系统动力学方法对系统中各要素进行因果关系分析,构建电力装备制造企业多价值链协同成本控制模型。以A电力装备制造企业的实际数据为例,运用Vensim软件进行实证分析和敏感性分析,分析了不同情境下的成本变动情况,并提出管理建议,为电力装备制造企业多价值链协同的成本控制及优化管理提供参考。结果表明,研发支出投入和销售投入对成本控制影响较大,将两者设置一个合理的比例时,可以在保持整个系统处于相对合理区间的前提下,有效控制企业多价值链协同下的总成本。

Abstract

The cost of power equipment manufacturing enterprises is influenced by multiple factors, such as production, marketing, and service. In order to further improve the cost management efficiency of the power equipment manufacturing industry, a system dynamics (SD) model of cost control for power equipment manufacturing enterprises was established based on the principle of multi-value chain collaboration. By analyzing the collaborative relationship between the production value chain, marketing value chain, and service value chain, a multi value chain collaborative cost control model for power equipment manufacturing enterprises was constructed using system dynamics methods to analyze causal relationship between each element in the system. Vensim software was used for empirical analysis and sensitivity analysis by taking the actual data of A power equipment manufacturing enterprise as an example. The cost changes under different scenarios were analyzed, and management suggestions were proposed to provide reference for cost control and optimization management of multi-value chain collaboration in power equipment manufacturing enterprises. The results indicate that R&D expenditure and sales investment have a significant impact on cost control. Setting a reasonable ratio between them can effectively control the total cost of power equipment manufacturing enterprise under multi value chain collaboration while maintaining the entire system within a relatively reasonable range.

关键词

电力装备制造企业 / 多价值链协同 / 系统动力学 / 成本控制

Key words

power equipment manufacturing enterprises / multi-value chain collaboration / system dynamics / cost control

引用本文

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许晓敏, 蒋晓雨, 李湘颖, 孔亚楠, 郑世鹏, 王之怡. 电力装备制造企业多价值链协同成本控制[J]. 科学技术与工程, 2025, 25(25): 10735-10748 DOI:10.12404/j.issn.1671-1815.2500251
XU Xiao-min, JIANG Xiao-yu, LI Xiang-ying, KONG Ya-nan, ZHENG Shi-peng, WANG Zhi-yi. Multi-value Chain Collaborative Cost Control in Electric Power Equipment Manufacturing Enterprises[J]. Science Technology and Engineering, 2025, 25(25): 10735-10748 DOI:10.12404/j.issn.1671-1815.2500251

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基金资助

国家自然科学基金(72472050)

教育部人文社会科学研究规划基金(24YJA630115)

国家重点研发计划(2020YFB1707802)

中国科协青年人才托举工程项目(YESS20220084)

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