Research on cost control procedures based on value chain optimization

摘要

The traditional cost management pattern is unableto supply accurate cost information, to carry on cost controleffectively, is also unable to promote enterprise's corecompetitiveness truly under the new economic environment.The rich and the development of value chain managementtheory had provided new development direction for costcontrol, enables the cost control to develop from local controlto positive control gradually. Cost control based on the valuechain management theory embarks from the value creation, itsultimate objective is the customer value maximization. Thischange causes enterprise to take the value chain managementtheory analysis as starting point to carry on cost control. In thefoundation of analyzing shortcomings of traditional costmanagement pattern, this paper elaborates the basic content ofvalue chain management theory, attempts to propose new costcontrol's mentality from two aspects that the exterior valuechain cost control and the internal value chain cost control inorder to achieve the goal of improving or reducing the cost,create the customer value as far as possible.