价值链成本管理模式在高新技术制造业的应用

随着高新技术制造业的不断发展,作为技术密集型的高新技术制造业对于成本管理的标准越来越高。企业竞争不只是某个环节的竞争,确保每个环节的成本控制、提高整个价值链的综合竞争力才能使企业拥有更强的竞争力。基于价值链的成本管理模式成为企业提高市场竞争力的一大利器。论文分析了价值链成本管理模式的理论和特征,以及现今理论的应用和结果,提出使用新型成本管理模式所要面临的困难与挑战,并对此提出部分建议。

The Application of Value Chain Cost Management Mode in High-Tech Manufacturing Industry

With the continuous development of high-tech manufacturing industry,as a technology-intensive high-tech manufacturing industry,the standard of cost management is getting higher and higher.Enterprise competition is not only the competition of a certain link.Only by ensuring the cost control of each link and improving the comprehensive competitiveness of the whole value chain can enterprises have stronger competitiveness.The cost management mode based on the value chain has become a powerful tool for enterprises to improve their market competitiveness.This paper analyzes the theory and characteristics of the value chain cost management mode,as well as the application and results of the current theory,puts forward the difficulties and challenges to be faced by the use of the new cost management mode,and puts forward some suggestions.