基于价值链的战略成本管理研究述评

A Review of Strategic Cost Management Based on Value Chain

论文旨在综述基于价值链的战略成本管理研究的相关文献,探讨其在企业竞争中的重要性与应用。首先,通过梳理相关文献,文章发现基于价值链的战略成本管理能够帮助企业在竞争激烈的市场环境中提升竞争力。其次,成本管理在价值链的不同环节具有差异性和复杂性,因此需要针对性地制定成本管理策略。最后,文章提出了未来研究的展望,包括加强基于价值链的战略成本管理与企业绩效之间的关系研究,探索不同行业和企业类型中的应用实践,并结合可持续发展理念,研究战略成本管理在环境保护和社会责任层面的应用。通过该研究,文章希望为企业提供具体的成本管理对策,以期更好的实现企业的可持续发展。

The purpose of this paper is to review the literature on the study of strategic cost management based on value chain and discuss its importance and application in enterprise competition. First of all, by combing the relevant literature, we find that strategic cost management based on the value chain can help enterprises improve their competitiveness in the highly competitive market environment. Secondly, cost management is different and complicated in different links of the value chain, so it is necessary to formulate cost management strategies. Finally, this paper puts forward the prospect of future research, including strengthening the research on the relationship between strategic cost management and enterprise performance based on the value chain, exploring the application practice in different industries and enterprise types, and combining the concept of sustainable development, studying the application of strategic cost management in the level of environmental protection and social responsibility. Through the study of this paper, we hope to provide enterprises with specific cost management countermeasures to promote enterprises to achieve better development in the competition.