企业价值链成本管理模式实施中存在的问题及对策

Reform development enterprise value chain cost management pattern implementation exists the question and the countermeasure

成本管理一直都是企业日常经营管理的中心工作，在企业生产经营实践中起着相当重要的作用。价值链理论中蕴涵着很多成本管理思想，本文从价值链的视角分析我国成本管理模式存在的问题，并提出实现科学化和系统化的现代企业成本管理的对策建议。

The cost management continuously all is the enterprise daily management and operation main task, produces in the management practice in the enterprise to play the quite vital role. In the value chain theory contains the very many cost management thought, this article is analyzing our country cost management pattern existence from the value chain angle of view the question,and proposes the realization scientific style and the systematized modern enterprise cost management countermeasure suggestion.