论文部分内容阅读
经济快速发展的时代,网络等新兴产业不断发展,促使现代企业在发展过程中不断的更新自身的管理理念,来应对激烈的市场竞争。企业为了适应市场发展,提出了价值链与战略成本管理的方法,通过价值创造和价值提供等角度进行成本控制,让我们对于成本有更为深刻正确的认识,从而更好地利用它推动企业快速发展。在前人的研究中,对于价值链与成本控制研究的探究,多是针对其中但方面进行研究,缺少二者的有机地结合。单单把价值链当做一种成本控制的工具进行研究,并且把价值链战略成本控制分为内部和外部进行全面的探究。本文从价值链理论基础进行分析,通过对战略成本控制的目标和途径的分析,最后通过前面对企业内部价值链的战略成本进行真正的控制实施。在近年的管理学理论来说,价值链理论和战略管理理论,是其极为重要的研究成果。首先它的出现,给企业在成本控制方面提供了更多的新思路,指明了前进的新方向。本文希望通过对先进的管理理论进行引入,达到真正实施控制企业成本的目的,让战略管理的实施服务在企业发展过程中起到重要作用。面对我国目前的发展状况,企业发展在成本控制方面受到束缚,战略管理也出现了对企业发展的桎梏。因此,为了推动企业更好的发展,必须要对企业成本控制进行多方面革新。
In the era of rapid economic development and the continuous development of emerging industries such as the Internet, modern enterprises are encouraged to continuously update their management concepts in the course of their development so as to cope with the fierce market competition. In order to adapt to the development of the market, enterprises put forward the methods of value chain and strategic cost management. Through the cost control from the perspective of value creation and value provision, we can have a deeper and correct understanding of the cost so as to make better use of it to promote the rapid enterprise development of. In the previous studies, the research on value chain and cost control mostly focuses on the research but not the organic combination of the two. The value chain as a cost-control tool to study, and the value chain strategic cost control is divided into internal and external to conduct a comprehensive exploration. This article analyzes the basis of the value chain theory, through the analysis of the target and ways of strategic cost control, and finally carries out the true control and implementation of the strategic cost of the internal value chain in the end. In recent years, management theory, the value chain theory and strategic management theory, is its extremely important research results. First of all, its emergence has provided enterprises with more new ideas on cost control and pointed out new directions for progress. This article hopes that through the introduction of advanced management theory, to achieve the real purpose of controlling the cost of the enterprise, so that the implementation of strategic management services in the enterprise development process plays an important role. Faced with the current development in our country, the development of enterprises is constrained in terms of cost control, and the strategic management has also emerged in the midst of the development of enterprises. Therefore, in order to promote better business development, enterprise cost control must be carried out in many ways.