价值链理论下的成本管理模式研究

Research Cost Management Model Under the Value Chain Theory

成本管理是企业管理的一项重要内容。本文试图从价值管理的角度构建现代成本管理模式,提出了全成本链的成本分析模型,阐述了价值链理论下的成本分类、成本计算以及成本控制等问题,以期为成本管理提供参考。

Cost management is one of the important items in the field of the enterprise management. In this paper, from the value chain angle, the modem cost management model was tried to construct, the cost analysis model of whole cost chain was advanced, the cost classification, cost measurement and cost control was set forth. The research provides reference for cost management.