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企业保持成本竞争优势,己成为每个企业生存和发展的重要问题,现代企业谁能够更快地吸收现代化的成本管理理论和方法,并运用于企业成本管理中,谁就会获得竞争的主动权,正是在这样的背景下,本文将战略管理的价值链分析工具引入成本管理,寻找具有竞争优势的资源,希望能够提供一个可行的解决方案。
Enterprises to maintain competitive advantage of cost, has become an important issue for the survival and development of each enterprise, modern enterprise who can quickly absorb the modern cost management theory and methods, and applied to the enterprise cost management, who will gain the initiative in competition It is against this background that this paper introduces strategic management value chain analysis tools into cost management and looks for resources with competitive advantages in the hope of providing a viable solution.