基于价值链管理的成本管理研究

To Study on Cost Management Based on Value Chain Managing

企业成本管理在整个企业管理中处于非常重要的地位。随着经济、社会的不断进步与发展,传统的成本管理越来越不能适应企业的发展变化。价值链管理作为一种新型的管理方法越来越显示出它的优越性。本文运用价值链管理的分析思路,首先分析了传统成本管理体系的缺点,然后介绍了价值链管理对成本管理的影响,最后提出了价值链管理下成本管理体系的构建思路。

The company＇s cost management is very important in company management. As economy and social＇s development, Traditional cost management can not adapt to the requirement of company＇s development. As one new management method, Value Chain Management becomes more and more superior, Using Value Chain Management method, this article analyzes the problems of the system of traditional cost management at first, Then the article reveals value chain management to the influence that cost management. Lastly the article gives some suggestions to set up cost management system based on Value Chain Management.