全价值链成本管控体系建设实践研究

Construction Practice Study of the System of Whole Value Chain Cost Management and Control

全价值链成本管控体系建设是以价值链管理和战略成本管理理念为指导,以作业成本管理为基础,全面收集、整理、分析和利用价值链上各环节的成本信息,以支持价值链成本管控体系的构建和优化。本文通过对全价值链成本管控进行理论阐述,在具体实践中运用精益管理理念,创新管理思维,理论联系实际,建设性地提出了推进全价值链成本管控体系建设的思路和具体实施方法,对构建企业全价值链成本管控体系有一定的借鉴意义。

Guided by value chain management and the theory of strategic cost management, and based on activity-based costing management, the whole value chain management system collets, sorts out, analyzes and makes use of the information on every value chain link to support the construction and optimization of value chain cost management system. The paper expounds the theory of whole value chain management and control by employing lean management concept, innovating management thinking, combining theory and practice, putting forward ideas and concrete measures to promote the construction of whole value chain management system, which may be reference to constructing whole value chain management system for enterprises.