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在激烈的市场竞争环境下,企业要长久生存,除了要有雄厚的资金和掌握核心的技术外,先进的管理制度尤其是成本控制是企业获得竞争优势的重要因素。而传统的成本制度存在诸多弊端,已经不能适应经济发展的要求,新的管理方法—战略成本管理和价值链管理应运而生。实际上,战略成本管理和价值链管理有着许多相同之处,正确将价值链分析的方法应用到战略成本管理中具有重要的意义。文章以价值链核心企业为例,介绍了战略成本控制中价值链分析方法的具体应用,使企业能够以最低的成本获取市场竞争优势。
In the fierce market competition, enterprises should survive for a long time. In addition to having abundant capital and core technologies, advanced management systems and cost control in particular are important factors for enterprises to gain competitive advantage. However, the traditional cost system has many drawbacks and can no longer meet the requirements of economic development. The new management methods - strategic cost management and value chain management emerge as the times require. In fact, there are many similarities between strategic cost management and value chain management. It is of great significance to correctly apply the method of value chain analysis to strategic cost management. This paper takes the core value chain enterprise as an example, introduces the concrete application of the value chain analysis method in the strategic cost control, and enables the enterprise to obtain the market competitive advantage with the lowest cost.