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竞争环境的日益复杂和信息技术的不断进步,新的企业组织形态和价值创造机制对成本管理提出了更高的要求,成本管理不再局限于单个企业的成本降低,而是跨越组织边界,寻求企业间的合作与利益协同,寻找新的成本降低点,并在战略层面上提供战略成本信息,获得组织的竞争优势地位。本文基于价值链视角,通过对C公司的价值链流程的设计,发现企业存在的问题,并提出解决的建议对策。
The increasingly complex competitive environment and the continuous improvement of information technology, the new organizational structure and value creation mechanism put forward higher requirements on cost management. Cost management is no longer limited to the cost reduction of a single enterprise. Instead, it seeks across organizational boundaries Collaboration and interests among enterprises work together to find new cost reduction points and provide strategic cost information strategically and gain the organization’s competitive advantage. Based on the perspective of value chain, this paper finds out the existing problems of enterprises through the design of C Company’s value chain process, and puts forward the countermeasures to solve them.