摘要:經濟的全球化和科學技術的迅速發展對企業內部管理造成了深刻的影響，同時也促使企業的管理理念和方法發生了根本性的改變。基于價值鏈分析的成本管理已成為理論界和實務界關注的焦點，價值鏈分析的成本管理是企業戰略成本管理的決策性分析工具，從而有助于企業探索競爭優勢的真正來源，增強企業的全局觀。本文從價值鏈的相關理論知識入手，認為成本管理要從產品價值形成的全過程來考慮，既關注生產制造過程，又要考慮研發設計、售后服務等環節，既要重視與上游供應商的聯系，也要重視與下游經銷商、顧客的聯結，既要考慮研發設計、原材料采購、又要重視生產制造、銷售和使用等環節自身的成本控制，接著通過企業的社會、內部、外部和競爭對手價值鏈的分析，了解價值鏈在幫助提高企業長遠競爭優勢中的應用并結合其在我國成本管理應用過程中存在的錯誤認識成本驅動因素，僅關注于生產活動中發生的成本等缺陷，提出準確分析企業的成本驅動因素，正確處理價值鏈之間關系等措施的優化構想。

關鍵詞：價值鏈；成本管理；競爭優勢

Abstract:The globalization of economy and the rapid development of science and technology cause a profound effect on the internal management of enterprise, and change the enterprises’ management concepts and methods fundamentally. The cost management based on the value chain analysis has become the focus of theoretical and practical circles. The cost management strategy bases on the analysis of value chain is the decision-making tool of cost management analysis, which helps enterprises to explore the real source of competitive advantage and enhance their overall concept. Starting with the relevant knowledge of value chain, it claims that cost management should consider the whole formation process of product value, not only concerned about manufacturing process, but also consider the development of design, after-sales service and other sectors, it is necessary to attach importance to upstream suppliers and contacts, but also attaches importance to and downstream distributors, customers link, and it is necessary to consider the development of design, materials procurement, manufacturing, sales and use part of its cost control. Through the analysis of enterprises’ social, internal , external  competitors’ value chain, it makes acquaintance of application of the value chain in helping to improve enterprises’ long-term competitive advantage and presents the optimized concept of measures to analyze the cost drivers of enterprise and handle the relationship between the value chain, combined with the defects of value chain’s application in the cost management process, such as the erroneous understanding cost drivers and the only concern of the costs in production activities.  

Key Words：Value chain; Cost management; Competitive advantage