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本文通过对比分析法、文献研究法、图表分析法等,同时依据企业成本管理的原理,运用理论分析与实际案例相结合的方法,对价值链精髓进行研究,在其指导下对企业成本管理进行分析,找出... 本文通过对比分析法、文献研究法、图表分析法等,同时依据企业成本管理的原理,运用理论分析与实际案例相结合的方法,对价值链精髓进行研究,在其指导下对企业成本管理进行分析,找出不足之处以及可取之处,并借鉴以前学者研究出的先进经验,寻求成本优势的战略途径。得出结论是价值链的各种联系是降低单个价值活动的成本及最终成本的重要因素。强调企业联盟的互动和协同,通过价值链优化后价值链的总成本水平和构成价值链的各类作业以至构成各类作业的各项具体作业的成本水平的降低,同时调整企业核心能力和主营业务,这样便能有效地实现成本控制,从而使企业长期保持竞争优势,以期实现整个价值系统的价值增值。 展开
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2011-05-07 · TA获得超过152个赞
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Through comparative analysis approach, cultural heritage research and diagram analysis method, this ariticle shows the results of researches on the core of value chain, which are conducted according to the theory of enterprise cost management, combining theoretical analysis and practical case together. Under this instruction, the writer finds out a stratrgic approach for cost advantage by analyzing the management of enterprises' costs, looking out their deficiencies as well as advantages and referring to the advanced experiences conducted by former researchers. The conclusion of this article is that various relations of the value chain is imperative to decrease the costs of individual activities along with the costs of final activities. in order to realize the effetive cost control, the interactive and coopertation within Enterprise Alliance should be emphasized, the core competence of corporation and major businesses should be adjusted and costs should be declined. By optimizing the value chian, cost reduction would include the decline of total cost of the value chian, costs of all kinds of assignments constitute the value chain and costs of all the detailed assignments within them. This will keep for a long time the competitive predominance of a company, so as to add additional value to the whole value system.

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This article through comparative analysis, the literature methodology, chart analysis method, etc, and based on the principle of enterprise cost management, using the theoretical analysis and practical case the method of combining the value chain, in its essence of enterprise cost management under the guidance of analysis, find out deficiencies and desirable place, and from the previous scholars study the advanced experience, seek cost advantage strategic way. The conclusion is the value chain of contact is to reduce the cost of a single value activities and final cost of important factor. Emphasize the interaction and cooperative enterprise alliance after optimization, by the value chain the total cost of the value chain of horizontal and constitute the value chain of homework assignments that constitute the cost of the specific assignments, and adjust the fall in the levels of enterprise core competence and main business so that they can realize effective cost control, thus the enterprise long-term keep competitive advantage, in order to realize the value of the value system.
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Through comparative analysis approach, cultural heritage research and diagram analysis method, this ariticle shows the results of researches on the core of value chain, which are conducted according to the theory of enterprise cost management, combining theoretical analysis and practical case together. the writer finds out a stratrgic approach for cost advantage by analyzing the management of enterprises' costs, looking out their deficiencies as well as advantages and referring to the advanced experiences conducted by former researchers. The conclusion of this article is that various relations of the value chain is imperative to decrease the costs of individual activities along with the costs of final activities. in order to realize the effetive cost control, the interactive and coopertation within Enterprise Alliance should be emphasized, the core competence of corporation and major businesses should be adjusted and costs should be declined. By optimizing the value chian, cost reduction would include the decline of total cost of the value chian, costs of all kinds of assignments constitute the value chain and costs of all the detailed assignments within them. This will keep for a long time the competitive predominance of a company, so as to add additional value to the whole value system.
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