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基于价值链的企业战略成本管理模式是一种新型成本管理模式,它紧扣企业的发展战略,能够切实推动企业竞争优势的提升。从某种程度上讲,高新技术企业的成本管理和传统企业存在较大的差异。在实务中,高新技术企业积极地推行基于价值链的成本管理可以极大提高成本管理效率和效果,实现企业成本效益的最大化。
The strategic cost management mode based on the value chain is a new cost management mode that closely follows the development strategy of an enterprise and can effectively promote the competitive advantage of the enterprise. To some extent, the cost management of high-tech enterprises is quite different from the traditional ones. In practice, high-tech enterprises to actively promote the cost management based on the value chain can greatly improve the cost management efficiency and effectiveness, to maximize the cost-effectiveness of the enterprise.