基于价值链视角的企业战略成本管理研究

Research on the management of enterprises strategical cost from perspective of value chain

本研究从分析传统成本管理存在的主要缺陷和问题入手,将战略管理、价值链管理与成本管理的思想相融合,提出以价值创造为导向,构建基于价值链视角的战略成本管理基本框架体系,拓展了企业成本管理的空间范围和时间维度,促使企业管理层做出科学合理的决策,实现企业价值最大化和成本最优化,以提高企业的核心竞争力。

This paper start at analysis of main shortage and problems on traditional cost management, integrate strat-egy management, value chain management and cost management together, put forward the idea of establishing system of strategical cost management from value chain perspective oriented with value creation,expanding time and spatial dimension of enterprises’ cost management, thus, let the enterprise management level make wise decision,truly achieve maximum rise in enterprise value and optimise costs, which will do good to improve core competitiveness.