价值链战略成本管理的案例研究

Case Study on Strategic Cost Management of Value Chain

在当前供给侧改革的战略驱动下,我国企业成本管理实践开始向战略化与精细化两极发展。研究借鉴国内外战略成本管理的最新研究成果,利用企业价值链分析工具,以国内某造纸企业(以下简称C纸业)为案例对象,对该企业的战略成本管理进行了应用研究,以此丰富国内该领域理论研究的案例支撑,以期为我国造纸企业进行战略成本管理实践提供有益借鉴。

Driven by the China＇s reform of the supply front, cost management practice of enterprise takes on the new trends of strategizing and precision. By using the recent researches on strategic cost management for reference, and the value chain as analysis tool, a paper mill （called C Paper Mill） as a case of the strategic cost management was studied. Not only cases for domestic relevant the oretical research are enriched, but also this provides other paper enterprises for reference from cost management practice.