在价值链思想基础上建立的成本管理模式更加符合企业的价值创造过程,但是价值链成本管理在我国还处于起步阶段,大多研究者们对于价值链成本管理采用规范分析研究方法、实证分析研究方法以及案例分析研究方法。本文针对这三种研究方法,对国内外学者近年来有关于价值链成本管理研究的文献做出回顾与综述,以期对以后的研究有所帮助。 The cost management mode established on the basis of the value chain is more in line with the value creation process of the enterprise, however, the cost management of the value chain is still in its infancy in our country. Most researchers use normative analysis methods and empirical analysis methods As well as case study research methods. In view of these three research methods, this paper reviews and summarizes the domestic and foreign scholars’ literature on cost chain management in recent years, with a view to helping future research.