Font Size: a A A

Research On Social Responsibility Cost Strategy Of Food Enterprises Based On Value Chain

Posted on:2019-04-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y YangFull Text:PDF
GTID:2439330596956339Subject:Accounting
Abstract/Summary:PDF Full Text Request
Food safety is a social hot issue related to people’s livelihood.The government has taken various measures to ensure food safety,but there are still many problems.From ten years ago the Red duck egg event,to the shock of the national melamine milk powder incident,a few years ago zombie meat and cadmium rice event,as well as this year’s submarine fishing event,the food industry violations of laws and regulations repeatedly banned.People are losing confidence in the food industry,and domestic food companies are in a difficult situation.In order to get rid of this predicament,the food industry should strengthen the management of social responsibility,strengthen the social responsibility,reduce the cost and improve the value of the enterprise,which is the focus of this study,and study the cost of social responsibility of food enterprises from the perspective of value chain.This paper first expounds and sums up the relevant theories of value chain and social responsibility cost,and puts forward a new perspective of social responsibility cost based on value chain.Then from the point of view of value chain,defines the concept and scope of social responsibility cost,the cost of social responsibility index based on the perspective of value chain,including the stage of product development,the enterprise internal value chain in raw material procurement stage,production stage,marketing stage of the four stages of social responsibility cost,in the external longitudinal value chain for suppliers and creditors,consumers,government and society,related to the shareholders and other stakeholders of the social responsibility cost.Factor analysis is used to extract several main indicators from many indicators,and principal component regression analysis is used to study the relationship between CSR and enterprise value.According to the research conclusions,from the perspective of internal value chain of marketing cost,purchase cost,development cost and enterprise value significantly,can improve the enterprise value;from the perspective of external value chain to shareholders,creditors,suppliers and consumers of the social responsibility cost to raise the enterprise value;and the cost of social responsibility lag effect on enterprises the value of existence;the differences of influence on the cost of social responsibility of food enterprises of different types of enterprise value.Finally,from the perspective of internal value chain and external value chain,the social responsibility cost strategy of food enterprises is put forward.The value chain analysis perspective helps enterprises to fully understand the social responsibility cost,and helps enterprises to achieve the strategic management intention of social responsibility cost.
Keywords/Search Tags:Value chain, social responsibility cost, food enterprise, factor analysis, multiple regression
PDF Full Text Request
Related items