中兴通讯股份有限公司(以下简称中兴公司)是一家综合性通信制造业上市公司,为应对金融危机下日益加剧的市场竞争,公司组建了成本管理项目小组,开始了企业成本链的研究与实践。基于成本链分析的成本管理模式,不仅拓展了成本管理分析的范围,还考虑了成本链各节点之间的相互关联和影响,为企业决策提供了更确切的成本分析依据。 ZTE Corporation (hereinafter referred to as ZTE Corporation) is an integrated communications manufacturing listed company. To cope with the increasingly fierce market competition under the financial crisis, the Company set up a cost management project team and started the research and practice of enterprise cost chain. The cost management model based on cost chain analysis not only expands the scope of cost management analysis, but also considers the interrelationship and influence between nodes in the cost chain, which provides a more accurate basis for cost analysis.