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当今社会,市场竞争日益激烈,这使得更多企业开始越来越重视成本管理,以此提高经济效益,提升综合竞争力,并将此上升到企业发展的战略层面,力图从源头上管理成本。作为评估企业竞争优势的关键因素,价值链为企业进行战略成本管理提供了理论支持。对两者进行综合分析、对比,可以有效促进企业朝着更好、更远的方向发展。
In today’s society, the increasingly fierce market competition has led more and more enterprises to pay more and more attention to cost management so as to enhance economic efficiency and enhance overall competitiveness. This will increase the strategic level of business development and try to manage costs at the source. As a key factor to evaluate the competitive advantage of enterprises, the value chain provides theoretical support for the strategic cost management of enterprises. Comprehensive analysis and comparison of the two can effectively promote the development of enterprises in a better and more distant direction.