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由于目前我国企业管理者盲目的将降低成本预算、实施成本控制作为成本管理中的主导思想,导致企业成本管理水平低下,忽视了产品从设计、生产、销售到辅助产品的过程中各环节之间的联系,没有从增强各流程之间联系的高度去审视企业成本。而将价值链理论运用到成本管理当中,能够使每一个企业管理者都能够从企业长远布局的高度去考虑成本问题,摒弃以往减少某个部门成本运算的思想,以降低企业整体成本作为最新目标。通过分析影响成本的因素,充分发挥价值链理论的作用,提高企业的价值创造和综合竞争力,最后达到长时间维持巩固成本优势的目的,从而提高企业的市场竞争力。
At present, the enterprise managers in our country will blindly reduce the cost budget and implement cost control as the dominant ideology in cost management, resulting in the low level of enterprise cost management and neglecting the process of product design, production, sales and auxiliary products The relationship between the various processes did not enhance the relationship between the height to examine the cost of the enterprise. The value chain theory applied to the cost management which enables each business manager to consider the cost from the perspective of the long-term layout of enterprises, to abandon the idea of reducing the cost of a department in the past to reduce the overall cost of business as the latest goal . By analyzing the factors that affect the cost, we can give full play to the role of the value chain theory to improve the enterprise’s value creation and comprehensive competitiveness, and finally achieve the purpose of maintaining the cost advantage for a long time so as to enhance the market competitiveness of enterprises.