论文部分内容阅读
当前,社会发展迅速,商业环境风云变幻,企业为了求得长远发展,需要对传统成本管理进行突破,专注市场,重视发挥自身的竞争优势。在战略成本管理过程中,需要对传统成本管理进行积极改变,实现对目前竞争环境的适应,进行积极调整,在这其中,价值链分析彰显重要性,是关键性的方式和手段,对整个战略成本管理具有重大意义。本文立足成本管理的实质,将价值链分析应用在成本管理的实际之中,推动成本管理的规范性与战略性。
At present, the society is developing rapidly and the business environment is changing. In order to achieve long-term development, enterprises need to make breakthroughs in traditional cost management, focus on the market, and give full play to their own competitive advantages. In the process of strategic cost management, the traditional cost management needs to be changed actively to adapt to the current competitive environment and make positive adjustments. In this regard, the value chain analysis highlights the importance of the key means and means. The overall strategy Cost management is of great significance. Based on the essence of cost management, this paper applies value chain analysis to the reality of cost management and promotes the normative and strategic cost management.