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价值链理论是现代企业管理理论中的重要分支。企业成本管理作为当前企业发展中的关键性问题,价值链理论对企业成本管理问题的发展做出了巨大的贡献。本文立足于价值链基本理论,对其与企业成本管理之间的关系、企业成本管理中存在的历史性问题进行了论述和总结,并在此基础上对基于价值链理论的企业成本管理模式展开了研究。
Value chain theory is an important branch of modern business management theory. As a key issue in the current development of the enterprise, the management of the cost of the enterprise makes a great contribution to the development of the enterprise cost management. Based on the basic theory of value chain, this paper discusses and summarizes the relationship between enterprise cost management and the historical problems existing in the cost management of the enterprise. On the basis of this, the enterprise cost management mode based on value chain theory is launched Study.