基于价值链的成本管理研究

随着时代的进步,人们的生活方式逐渐向数字化转变,电子商务企业为首的互联网经济体系占据了越来越重要的市场地位。然而,这样的热门市场,在激烈的价格战中,企业对成本的要求越来越高,传统的成本管理方法已经不能满足企业的需要。在传统的成本控制理论中成本控制过于僵化,对成本仅局限于局部的管理,缺乏全局意识。在现代市场复杂的竞争与合作关系中,竞争也不再仅仅是企业之间的对抗,而是以企业价值链为单位的协同竞争。企业不仅要降低自身各环节的成本,也要以价值链的视角统筹管理全局,加强价值链上下游关系,加强成本控制,创造更多价值。论文以电商Z公司为案例,本文在介绍价值链理论、成本管理和价值链成本管理的国内外研究现状的基础上,分析了公司成本控制存在的问题,并提出了针对性的改进措施,以帮助公司保持良好的竞争优势。

With the rapid development of The Times,people's life gradually tends to be digitized,and the Internet eco nomic system led by e-commerce enterprises occupies an increasingly important market position.However,in such a popu lar market,in the fierce price war,enterprises have higher and higher requirements on cost,and the traditional cost man agement method has been unable to meet the needs of enterprises.In the traditional cost control theory,the cost control is too rigid,the cost is only limited to the local management,lack of overall consciousness.In the complex competition and co operation relationship of modern market,competition is no longer just the confrontation between enterprises,but the cooper ative competition based on the enterprise value chain.Enterprises should not only reduce the cost of each link,but also manage the overall situation from the perspective of the value chain,strengthen the relationship between the upstream and downstream of the value chain,strengthen cost control and create more value.This paper takes e-commerce Z company as a case study.Based on the introduction of the value chain theory,cost management and the current research status of value chain cost management at home and abroad,this paper analyzes the problems existing in the company's cost control,and proposes corresponding improvement measures to help the company maintain a good competitive advantage.