摘要
随着市场竞争的日益激烈和经济环境的不断变化,企业面临着日益复杂的成本管理挑战。传统的成本管理方法往往只关注企业内部的生产和运营环节,忽视了与供应商、分销商和客户之间的相互作用。如何有效地进行企业成本管理和优化已成为企业持续发展的重要课题。因此,文章从价值链的视角出发,对企业成本管理进行深入研究,为企业的成本管理和优化提供了新的思路和方法。
With the increasingly fierce market competition and the changing economic environment,enterprises are faced with increasingly complex cost management challenges.Traditional cost management methods tend to only focus on the production and operation links within enterprises,and ignore the interaction with suppliers,distributors and customers.How to effectively carry out enterprise cost management and optimization has become an important topic of enterprise sustainable development.Therefore,from the perspective of value chain,this study deeply studies enterprise cost management,which provides new ideas and methods for enterprise cost management and optimization.
作者
崔璨
CUI Can(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730000,China)
出处
《商业观察》
2024年第17期31-34,共4页
BUSINESS OBSERVATION
关键词
价值链理论
企业成本
优化策略
value chain theory
enterprise cost
optimization strategy