摘要:當前電解鋁行業營銷低迷，市價每噸14500元左右，而成本每噸約15000元。企業面對競爭激烈的全球環境，對外界的環境是無法控制的。但企業可以通過對內部各個成本協作環節進行有效管理，形成核心競爭優勢。因此，研究內部價值鏈的成本管理具有一定的現實意義。

　　　本文歸納國內外文獻資料，以寧夏能源鋁業有限公司為例對內部價值鏈的成本管理進行了研究。分析了該公司采購、生產和營銷成本管理現狀以及影響電解鋁的成本因素，并運用標準成本差異分析法，優化該公司在成本管理方面存在的問題，不斷完善內部價值鏈的成本管理過程，加強內部各成本的跟蹤考核，形成以成本優勢為核心的競爭優勢。

關鍵詞  內部價值鏈；成本管理；標準成本法

Abstract:Current electrolytic aluminum market price is 14500 Yuan per ton, and costs about 15000 Yuan per ton due to sluggish sales of electrolytic aluminum industry. Enterprise cannot control the outside environment, when facing the fierce competition in the global environment. But enterprise can use the effective management of the various cost collaborative links within the company and forms the core competitive advantage. Therefore, researching cost management of the internal value chain has a certain practical significance.

　　　This thesis summarizes domestic and foreign literature, to Ningxia energy aluminum co., LTD as an example, studies cost management of the internal value chain. Analyzes the present situation of the company in the procurement, production and marketing cost management, and analyzes the impact of cost factors of electrolytic aluminum. In addition, we can optimize the cost management problems in the company by applying standard cost variance analysis in order to improve that company's cost management process of internal value chain and to strengthen internal cost tracking investigation. Eventually company becomes the competitive advantage based on cost advantage as the core.

Keyword:   Internal value chain   Cost management   Standard cost method