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成本控制是企业经营管理重要工作之一,只有加强成本控制、提高成本利用率,才能确保企业长期、稳定健康运转,然而以往的成本控制与管理方法具有一定的局限性,因为它单纯关注生产过程中的成本控制,没有从价值量创造的角度来科学评判、分析成本的管控,这就会造成企业无形中的损失,近年来,以价值链分析为基础的成本控制得到了深入推广和应用,并收到了良好的效果。本文首先说明了价值链分析的企业成本控制的意义,然后探究了这一理论的具体实施方法。
Cost control is one of the important work of enterprise management. Only by strengthening cost control and increasing cost utilization can we ensure long-term, stable and healthy operation of the enterprise. However, the previous methods of cost control and management have some limitations because they simply focus on the production process In the recent years, the cost control based on value chain analysis has been widely promoted and applied, and the cost control has not been scientifically judged and analyzed cost control from the angle of value creation. Received good results. This paper first illustrates the significance of the enterprise cost control of value chain analysis, and then explores the specific implementation of this theory.