摘 要
在全球化竞争加剧和资源环境约束日益严峻的背景下，企业面临成本压力增大与利润空间压缩的双重挑战，基于此背景探究价值链视角下的成本控制策略具有重要意义。本研究旨在构建基于价值链的成本控制理论框架并探索其应用路径，以期为企业实现成本优势提供新思路。通过文献分析法梳理价值链理论与成本控制相关研究成果，运用案例分析法深入剖析不同类型企业在价值链各环节的成本控制实践，结合问卷调查获取一手数据进行实证研究。结果表明，优化内部价值链可降低运营成本，强化与上下游企业的合作关系有助于分担成本风险，借助信息技术提升价值链管理效率能有效控制成本。本研究创新性地将价值链理念贯穿于成本控制全过程，不仅丰富了成本控制理论体系，还为实践提供了系统性的操作指南，对企业在复杂市场环境中保持竞争优势具有重要指导价值。
关键词：价值链成本控制；成本优势；内部价值链优化
Abstract
In the context of intensifying global competition and increasingly stringent resource and environmental constraints, enterprises face dual challenges of rising cost pressures and compressed profit margins. Against this backdrop, investigating cost control strategies from a value chain perspective assumes significant importance. This study aims to construct a theoretical fr amework for cost control based on the value chain approach and explore its application pathways, thereby providing new insights for achieving cost advantages. By employing literature analysis to review relevant research on value chain theory and cost control, and using case studies to conduct in-depth analyses of cost control practices across different types of enterprises at various stages of the value chain, combined with empirical research through questionnaire surveys to obtain primary data, the findings indicate that optimizing the internal value chain can reduce operational costs, strengthening cooperation with upstream and downstream enterprises helps share cost risks, and leveraging information technology to enhance value chain management efficiency effectively controls costs. Innovatively integrating the value chain concept throughout the entire process of cost control not only enriches the theoretical system of cost control but also provides a systematic operational guide for practice, offering important guidance for enterprises to maintain competitive advantages in complex market environments.
Keywords: Value Chain Cost Control；Cost Advantage；Internal Value Chain Optimization
目 录
引言 1
一、价值链成本控制理论基础 1
（一）价值链理论概述 1
（二）成本控制基本原理 2
（三）理论框架构建 2
二、企业内部成本控制策略 3
（一）生产环节成本优化 3
（二）运营管理成本削减 3
（三）内部流程效率提升 4
三、供应链成本协同管理 4
（一）上游供应商成本合作 4
（二）下游客户价值共创 5
（三）整合供应链成本效益 5
四、成本控制的绩效评估体系 5
（一）关键绩效指标设定 5
（二）成本控制效果评价 6
（三）持续改进机制建立 6
结 论 7
致 谢 8
参考文献 9
在全球化竞争加剧和资源环境约束日益严峻的背景下，企业面临成本压力增大与利润空间压缩的双重挑战，基于此背景探究价值链视角下的成本控制策略具有重要意义。本研究旨在构建基于价值链的成本控制理论框架并探索其应用路径，以期为企业实现成本优势提供新思路。通过文献分析法梳理价值链理论与成本控制相关研究成果，运用案例分析法深入剖析不同类型企业在价值链各环节的成本控制实践，结合问卷调查获取一手数据进行实证研究。结果表明，优化内部价值链可降低运营成本，强化与上下游企业的合作关系有助于分担成本风险，借助信息技术提升价值链管理效率能有效控制成本。本研究创新性地将价值链理念贯穿于成本控制全过程，不仅丰富了成本控制理论体系，还为实践提供了系统性的操作指南，对企业在复杂市场环境中保持竞争优势具有重要指导价值。
关键词：价值链成本控制；成本优势；内部价值链优化
Abstract
In the context of intensifying global competition and increasingly stringent resource and environmental constraints, enterprises face dual challenges of rising cost pressures and compressed profit margins. Against this backdrop, investigating cost control strategies from a value chain perspective assumes significant importance. This study aims to construct a theoretical fr amework for cost control based on the value chain approach and explore its application pathways, thereby providing new insights for achieving cost advantages. By employing literature analysis to review relevant research on value chain theory and cost control, and using case studies to conduct in-depth analyses of cost control practices across different types of enterprises at various stages of the value chain, combined with empirical research through questionnaire surveys to obtain primary data, the findings indicate that optimizing the internal value chain can reduce operational costs, strengthening cooperation with upstream and downstream enterprises helps share cost risks, and leveraging information technology to enhance value chain management efficiency effectively controls costs. Innovatively integrating the value chain concept throughout the entire process of cost control not only enriches the theoretical system of cost control but also provides a systematic operational guide for practice, offering important guidance for enterprises to maintain competitive advantages in complex market environments.
Keywords: Value Chain Cost Control；Cost Advantage；Internal Value Chain Optimization
目 录
引言 1
一、价值链成本控制理论基础 1
（一）价值链理论概述 1
（二）成本控制基本原理 2
（三）理论框架构建 2
二、企业内部成本控制策略 3
（一）生产环节成本优化 3
（二）运营管理成本削减 3
（三）内部流程效率提升 4
三、供应链成本协同管理 4
（一）上游供应商成本合作 4
（二）下游客户价值共创 5
（三）整合供应链成本效益 5
四、成本控制的绩效评估体系 5
（一）关键绩效指标设定 5
（二）成本控制效果评价 6
（三）持续改进机制建立 6
结 论 7
致 谢 8
参考文献 9
