【正文】 理化基于價值鏈的優(yōu)化。例如，如果沒有足夠 的在制備曲投資正式的制造程序，有一個低的材料的質(zhì)量，因此，它可能會增加生產(chǎn)的后續(xù)制造過程的成本（例如一個煤礦的投資 挖 掘進程 程 序是不足以滿足采礦工藝的要求，這會影響它的成本。 否則 它會引起關(guān)閉）。 控制標準 （ 1） 有利的標準成本優(yōu)勢 。 成本標準是基于成本領(lǐng)先的標準戰(zhàn)略。這意味著企業(yè)的價值鏈整體成本具有相對競爭優(yōu)勢。即，它的整個價值鏈的成本低于其他同類企業(yè)。例如，如果一個生產(chǎn)線汽車業(yè)務(wù)是其競爭對手的同時，應(yīng)確保其成本不高于競爭對手，但這并不意味著較低的，更好的。 （ 2） 優(yōu)勢的價值鏈的標準。一個有利的價值 鏈是一個具有核心競爭力。因此基于一個有利的價值鏈成本控制是以最小的成本消耗的構(gòu)建一個有利的價值鏈的基礎(chǔ)，換句話說，它意味著成本最小化消耗價值鏈的分解與整合的基礎(chǔ)。作為上述汽車業(yè)務(wù)，其成本控制要確保成本消耗于獨特的單位和價值鏈環(huán)節(jié)的基礎(chǔ)上最低的。 （ 3） 可追溯的標準。這意味著成本的每一項可以追溯到一個特定的或可控成本在基于價值鏈的成本控制過程中的驅(qū)動程序。例如，在價值組合單元上述汽車業(yè)務(wù)鏈的單位成本 ，可以追溯到每個活動或是可以控制的通過采取具體的措施。 控制方式 基于上述控制標準，我們可以選擇一定的 控制方法。首先，我們可以確認取向的內(nèi)部價值鏈通過價值鏈的成本動因分析，因此，尋找價值鏈可能有成本優(yōu)勢，利用價值鏈分析的關(guān)鍵環(huán)節(jié)，成本動因分析，或其他類似的方法。其次，我們可以 分析 價值基礎(chǔ)上的整合價值鏈鏈 ， 從而確定和建立一個有利的價值鏈方法。這包括價值鏈的分解和重構(gòu)的過程。最后，該方法包括作業(yè)成本控制，可用于減少的價值鏈各環(huán)節(jié)的成本。 結(jié)論 依據(jù)成本和基于價值鏈的成本控制，以創(chuàng)造和供應(yīng)值，基于價值鏈的成本控制實際上是一種成本控制并重的 增加 收入和減少支出。它確保有利的成本和價值鏈上的位置投資控制在足夠的和必 要的資源價值構(gòu)成中鏈。通過保持一個合理的有利的價值鏈和價值鏈的成本優(yōu)勢價值鏈的經(jīng)營成本。因此，它將使我們從價值鏈的考慮各種。 在這種 情況下，企業(yè)經(jīng)營的綜合， 應(yīng) 以顧客價值最大化為 基本目 的 來 獲得可持續(xù)的競爭優(yōu)勢 。 Cost control based on value chain paying equal attention to earning more ine and cutting down expense HANZhiqing Article first published online: College of Economics amp。 Management, Shandong University of Science ＆ Technology, Qingdao 266510, China DOI: Journal of Modern Accounting and Auditing Key words:value chain。cost control。earning more ine。cutting down expenses Abstract According to the idea of cost controI based on the value chain． several important factors are ,it is necessary to have enough resources,which must be invested to create advantageous value chain based on customer is also necessary to be sure of the cost advantage of the value , the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or is a kind of cost control from the whole view of creation and supply of practice,it is also a kind of cost control system based on the value includes enough control and necessary resource investment from the view of the value creation,and keeps consumption of resources to a reasonable level from the view of the value main object of the first factor is to construct the advantageous value chain from creating customer value； and the second factor is to strengthen the advantageous value chain from supplying or producing customer it is a new kind of idea to explore this cost control from the whole view of creation and supply of is more profitable for businesses to gain sustainable petitive advantage. According to the theory of value chain,the objective of enterprises is to create customer value。and the enterprises’petitive advantage lies in providing as much value as possible to their customers for as low cost as demands that the enterprise must first consider whether they can create customer value or not,and then take into account how to create along time,however,petition has been taking”modities”(or “products”)as the direct carriers,and as a result,the traditional method of cost control focuses on the”products” and the processes of the ,this can not resolve the problem of whether or how the enterprise can create customer other words,this can not resolve it radically at least. Therefore enterprises must,firstly invest enough resources so that they can create customer value,and then provide it at the least resource on the whole view of creation and supply of value to control cost,it can provide the perfect dynamical and operation mechanism to run the cost control， and also can radically overe the disadvantages of the traditional methods of cost control that cannot control creation and supply of value perfectly． Based on this， the paper attempts to discuss the cost control from the whole view of creation and supply of value and to explore the strategy for realizing the fine circulation,that is to say,”create value— invest cost—supply value— create value”. of cost and its control cased on value chain The idea of cost based on value chain According to the theory of value chain,if the enterprise is going to be accepted by its customers,it must create and supply the value which can satisfy its ,the cost(value or resource expense)paid for this can not deviate from activities for creating and supplying customer value， which are activities of value ,we should study the essential of cost from the perspective of value chain. The idea of cost based on value chain[1]is to scan the essentials of the cost and its performance form from the perspective of value form of the value chain cost is resource invested for creating customer value(in short,”resources investment view”or”investment view”),resources consumed for providing customer value(