摘 要
在全球经济竞争日益激烈和资源环境约束加剧的背景下，企业如何通过优化成本结构实现可持续发展已成为学术界与实务界关注的核心议题。本研究基于价值链理论，深入探讨企业成本战略的形成机制及其对竞争优势的影响，旨在为企业提供科学的成本管理框架。研究采用定性分析与定量建模相结合的方法，通过对多行业典型案例的剖析以及大规模问卷调查数据的实证检验，揭示了不同价值链环节中成本驱动因素的作用机理，并构建了动态成本战略决策模型。研究发现，企业成本优势的获取不仅依赖于传统意义上的规模经济和效率提升，更需要从价值链整体视角出发，识别关键价值活动并实施差异化成本控制策略。此外，研究还强调技术创新、供应链协同及绿色转型在现代成本战略中的重要作用。本研究的主要创新点在于突破了单一成本削减的局限性，提出了以价值创造为导向的综合成本管理理念，并首次将环境成本纳入价值链分析框架，为推动企业社会责任与经济效益的统一提供了理论支持。研究成果对于指导企业制定适应外部环境变化的成本战略，提升其市场竞争力和可持续发展能力具有重要实践意义，同时丰富了价值链理论在成本管理领域的应用研究。
关键词：价值链理论；成本战略；价值创造；环境成本；可持续发展
Abstract
In the context of increasingly fierce global economic competition and intensified resource and environmental constraints, how enterprises can achieve sustainable development by optimizing their cost structures has become a core issue of concern for both academia and practice. Based on value chain theory, this study delves into the formation mechanism of enterprise cost strategies and their impact on competitive advantage, aiming to provide a scientific cost management fr amework for enterprises. By integrating qualitative analysis with quantitative modeling, the research examines multiple industry case studies and empirically tests large-scale questionnaire survey data, revealing the operational mechanisms of cost drivers in different value chain stages and constructing a dynamic cost strategy decision-making model. The findings indicate that the acquisition of enterprise cost advantages depends not only on traditional economies of scale and efficiency improvements but also on adopting a holistic value chain perspective to identify key value-creating activities and implement differentiated cost control strategies. Furthermore, the study highlights the critical roles of technological innovation, supply chain collaboration, and green transformation in modern cost strategies. A major innovation of this research lies in transcending the limitations of single-minded cost reduction by proposing an integrated cost management concept oriented toward value creation, and for the first time incorporating environmental costs into the value chain analysis fr amework, thereby providing theoretical support for aligning corporate social responsibility with economic benefits. The research outcomes have significant practical implications for guiding enterprises in formulating cost strategies adaptable to external environmental changes, enhancing market competitiveness, and strengthening sustainable development capabilities, while enriching the application of value chain theory in the field of cost management.
Keywords: Value Chain Theory; Cost Strategy; Value Creation; Environmental Cost; Sustainable Development
目 录
1绪论 1
1.1企业成本战略研究的背景与意义 1
1.2价值链视角下成本战略的研究现状 1
1.3研究方法与理论框架设计 2
2价值链构成与成本驱动因素分析 2
2.1价值链的基本概念与构成要素 2
2.2成本驱动因素的识别与分类 3
2.3价值链环节中的成本特性分析 3
2.4不同行业价值链的成本特征对比 4
2.5成本驱动因素对竞争优势的影响 4
3企业成本战略的形成与实施路径 5
3.1成本领先战略的内涵与适用条件 5
3.2差异化战略下的成本管理挑战 5
3.3基于价值链的成本战略制定流程 6
3.4成本战略实施的关键影响因素 6
3.5战略执行中的动态调整机制 7
4实证研究与案例分析 7
4.1实证研究的设计与数据来源 7
4.2案例企业的价值链成本结构剖析 8
4.3成本战略实施效果的评估方法 8
4.4案例分析中的问题与启示 9
4.5实证结果对企业实践的指导意义 9
结论 11
参考文献 12
致 谢 13
