从价值链分析理论看我国的成本管理

企业价值链分析是一种战略性的分析工具。通过对价值链的分析,可以确认企业的价值活动有哪些,确定其发生的合理性,进而决定对其是消除还是改进;通过对竞争对手的价值链分析,还可以发现企业目前的成本是处于竞争优势还是竞争劣势,从而进行成本竞争地位的维持或改进。从价值链分析理论来看,我国的成本管理还存在诸多问题,我国企业必须从观念上、制度上、方法上对传统的成本管理系统进行重整再造,以适应日益激烈的国内及国外竞争环境。

Cost Management in China With Value Chain Analytic Method

Enterprise's value chain analysis is a strategic analytic tool.An analysis of value chain can confirm enterprises' value activities and rationality,so as to dispel or improve it.With the analysis on the value chain of the rivals,it indicates whether enterprse's cost makes it in a advantageous or disadvuntageous position in the competition,so that the enterprise may maintain or improve its level cost carry on keeping or.According to value chain analytic theory,a great deal of problems exist in the cost management of our country,therefore,traditional cost administrative system of the national enterprise should be reformed in terms of idea,system and method in order to adapt to the fierce domestic and foreign competitive environment.