摘要:经济的全球化和科学技术的迅速发展对企业内部管理造成了深刻的影响，同时也促使企业的管理理念和方法发生了根本性的改变。基于价值链分析的成本管理已成为理论界和实务界关注的焦点，价值链分析的成本管理是企业战略成本管理的决策性分析工具，从而有助于企业探索竞争优势的真正来源，增强企业的全局观。本文从价值链的相关理论知识入手，认为成本管理要从产品价值形成的全过程来考虑，既关注生产制造过程，又要考虑研发设计、售后服务等环节，既要重视与上游供应商的联系，也要重视与下游经销商、顾客的联结，既要考虑研发设计、原材料采购、又要重视生产制造、销售和使用等环节自身的成本控制，接着通过企业的社会、内部、外部和竞争对手价值链的分析，了解价值链在帮助提高企业长远竞争优势中的应用并结合其在我国成本管理应用过程中存在的错误认识成本驱动因素，仅关注于生产活动中发生的成本等缺陷，提出准确分析企业的成本驱动因素，正确处理价值链之间关系等措施的优化构想。

关键词：价值链；成本管理；竞争优势

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