In view of the complex and changing market environment and the increasingly fierce competition in the industry,the traditional cost management concept has been difficult to meet the development needs of modern enterprises,and strategic cost management has been widely used.In particular,strategic cost management based on the value chain has been widely noticed and valued by the industry because of its significant advantages in optimizing resource allocation and enhancing value increment.In this context,this paper starts from the perspective of value chain,closely focuses on the strategic objectives of enterprises,analyzes the existing problems of strategic cost management,and discusses how to effectively connect the various links of internal and external value chain,so as to broaden the horizons of cost management,help enterprises to better realize resource integration and value appreciation,and provide new ideas and directions for enterprise strategic cost management.
关键词
价值链视角/战略成本管理/企业发展
Key words
value chain perspective/strategic cost management/enterprise development
维普
万方数据