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战略成本管理是基于战略管理的需要,吸收了传统成本管理方法的优点,同时弥补了传统成本管理方法的不足,并在其他方面有所创新,所以它具有强大的生命力．价值链分析是它的主要方法之一,本文分析了邯钢通过价值链的运用获得成功的案例,邯钢从战略管理的层面上通过价值链分析,衍生出企业的发展战略,并且对企业的成本管理模式产生重大影响。由此可见,将价值链分析转化为战略成本管理的使用决策分析工具。
Strategic cost management is based on the needs of strategic management, absorbs the advantages of the traditional cost management methods, and at the same time makes up for the shortcomings of the traditional cost management methods and innovates in other aspects, so it has strong vitality. Value chain analysis is one of its main methods. This paper analyzes the successful case of Handan Iron and Steel through the use of the value chain, Handan Iron and Steel from the strategic management level through the value chain analysis, derived from the development strategy of enterprises, and enterprises Cost management model has a significant impact. This shows that the value chain analysis into strategic cost management using decision analysis tools.