价值链成本管理竞争优势探析

Analysis of Competitive Advantage in Value Chain Cost Management

价值链成本管理对于企业长远发展具有重要意义,首先系统分析传统成本管理理论存在的不足,然后详细阐述价值链成本管理内涵及模式,在此基础上多角度的寻求利用价值链成本管理提高企业成本竞争优势的措施。

Value chain cost management is of great significance to the long-term development of contemporary enterprises.This paper first systematically analyzes the shortcomings of traditional cost management theory,and then elaborates the connotation and modes of value chain cost management in detail,finally seeks for effective measures to improve the competitive cost advantage of enterprises through value chain cost management from multiple perspectives.