价值链理论对成本管理的启示（The Enlightenment of value chain theory on cost management）.doc

价值链理论对成本管理的启示（The Enlightenment of value chain theory on cost management） The Enlightenment of value chain theory on cost management Abstract: as a basic cost analysis tool in the strategic cost management framework, the value chain analysis method, Is the basic analysis method to gain competitive advantage. However, value chain analysis focuses on the strategic height of the enterprise This management, for the actual implementation stage, that is, the tactical implementation of the stage of cost management is lack of effective role, Therefore, from the strategic and tactical point of view of enterprise cost management, is the most perfect cost management department Based on this, I would like to explore the relationship between the two. So as to establish a perfect cost management system Provide some ideas. Key words: value chain analysis, activity based costing, cost planning Value chain analysis is a strategic analysis tool, it stands on a strategic level, the enterprise cost management, The activity-based costing approach focuses on its own role under the established framework of the strategy and will enable the enterprise to execute at the executive level Industry really gets cost advantage. Cost planning, though at a strategic level, controls the cost of the enterprise in advance. They are not independent individuals, and there are very important links between them, analyzing them three The relationship will certainly provide new ideas for cost management. Evaluation of value chain analysis Limited by the space and the purpose of the article, this article no longer deals with the value chain theory and the value chain The content and methods of the analysis are introduced, and the function and defects of this method will be analyzed emphatically. Advantages of value chain analysis The traditional cost management is concerned with the analysis of the internal value chain in order to determine the combination of enterprise cost consumption Reason, the scope of i