基于价值链的企业成本管理研究

随着经济全球化的发展,企业所面临的生存环境的不确定性和复杂性大大增加。企业要更好的生存和发展,就必须高标准地加强成本管理。将价值链成本管理体系引入企业管理实践中,从内部价值链、纵向价值链、横向价值链三个方面三管齐下,可以使企业在激烈的市场竞争中实现对资源合理安排和有效利用,使运营成本达到最优化,从而降低企业成本、提高企业销售业绩、增强市场占有率,增加企业价值。

Research on Corporate Cost Management Based on Value Chain

As economic globalization proceeds, the environment for growing business has been increasingly volatile. In this connection, business growth relies on highly strengthened cost management. As we adopt value chain approach to corporate cost management internal- ly, vertically and horizontally, we could allocate resources rationally and effectively and improve operation cost. That is how we could lower production cost, increase marketing performance and raise business value.