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在以知识化经济为主导的经济竞争的市场环境下,传统的成本管理方法与体系已经不能完全适应企业的发展要求。随着价值链理论的演进和发展,为企业成本管理优化指明了方向。本文从传统成本管理与控制存在的不足出发,运用系统性方法来分析企业的各项活动及其相互联系,并结合案例提出一些基于价值链视角的成本管理方法。
Under the market environment of economic competition dominated by the knowledge-based economy, the traditional cost management methods and systems can not fully meet the requirements of the development of enterprises. With the evolution and development of the value chain theory, the direction for the optimization of cost management is pointed out. Based on the shortcomings of the traditional cost management and control, this article uses systematic methods to analyze the activities of enterprises and their interrelations, and puts forward some cost management methods based on the perspective of value chain.