Research on cost control procedures based on value chain optimization

摘要

The traditional cost management pattern is unable to supply accurate cost information, to carry on cost control effectively, is also unable to promote enterprise's core competitiveness truly under the new economic environment. The rich and the development of value chain management theory had provided new development direction for cost control, enables the cost control to develop from local control to positive control gradually. Cost control based on the value chain management theory embarks from the value creation, its ultimate objective is the customer value maximization. This change causes enterprise to take the value chain management theory analysis as starting point to carry on cost control. In the foundation of analyzing shortcomings of traditional cost management pattern, this paper elaborates the basic content of value chain management theory, attempts to propose new cost control's mentality from two aspects that the exterior value chain cost control and the internal value chain cost control in order to achieve the goal of improving or reducing the cost, create the customer value as far as possible.