价值链视角下伊利集团的战略成本管理策略

Yili Group's Strategic Cost Management Strategy from the Perspective of Value Chain

随着经济的发展和健康意识的增强,乳制品消费需求增大的同时竞争也逐渐加剧。建立成本优势是乳制品企业提高核心竞争力的关键,传统成本管理已经难以满足现今企业的管理需要,因此为了获得长远的发展,企业应当以战略视角进行成本管理。本文以伊利集团为例,以价值链分析为工具,探索价值链视角下的企业战略成本管理,旨在为其他企业的成本管理提供参考。

With the development of the economy and the enhancement of health awareness,the consumption demand for dairy products has increased at the same time competition has gradually intensified.Establishing a cost advantage is the key to improving the core competitiveness of dairy companies.Traditional cost management has been unable to meet the management needs of today's companies.Therefore,in order to achieve long-term development,companies should conduct cost management from a strategic perspective.This article takes Yili Group as an example and uses value chain analysis as a tool to explore corporate strategic cost management from the perspective of value chain,and aims to provide a reference for other companies'cost management.