首页|基于价值链理论的企业成本管理优化研究

基于价值链理论的企业成本管理优化研究

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价值链理论是一种管理思想,它注重从全局出发,致力于优化企业的每一个环节.通过对价值链进行分析,可以对公司整个经营发展的各环节进行有效的分解,从而使公司能够对成本结构和成本之间的差别有一个精确的把握,通过优化内外部价值链之间的联系来提升成本管理水平,减少不合理损耗.因此,文章基于价值链理论讨论企业成本管理优化,希望可以提升企业的管理水平,提高市场竞争力,推动企业的长期可持续发展.
Research on Enterprise Cost Management Optimization Based on Value Chain Theory
The value chain theory is a kind of management thought,which pays attention to the overall situation and is committed to optimizing every link of the enterprise.Through the analysis of the value chain,the links in the whole process of enterprise operation and development are effectively decomposed,which helps enterprises to accurately grasp the cost structure and cost differences.It improves the cost management level by optimizing the connection between internal and external value chains,and reduces unreasonable losses.Therefore,this paper discusses the optimization of enterprise cost management based on the value chain theory,hoping to improve the management level of enterprises,improve the market competitiveness,and promote the long-term sustainable development of enterprises.

value chain theorycost managementoptimized path

田媛

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兰州财经大学 会计学院,甘肃 兰州 730020

价值链理论 成本管理 优化路径

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(23)