【正文】 on the other hand,the activities of creating value also consume resources consequentially to provide the customer value(product or service).Also,viewed from the vertical and horizontal relation of value chain activities which constitute each link of the value chain,the whole value chain is also,in fact,a”time chain”.This means two things:firstly,from the physical perspective of the value creation activities,theoperation of value chain needs necessary time(in short,”time consumption view”)。 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。其次，我們可以 分析 價(jià)值基礎(chǔ)上的整合價(jià)值鏈鏈 ， 從而確定和建立一個(gè)有利的價(jià)值鏈方法。一個(gè)有利的價(jià)值 鏈?zhǔn)且粋€(gè)具有核心競(jìng)爭(zhēng)力。例如，如果沒(méi)有足夠 的在制備曲投資正式的制造程序，有一個(gè)低的材料的質(zhì)量，因此，它可能會(huì)增加生產(chǎn)的后續(xù)制造過(guò)程的成本（例如一個(gè)煤礦的投資 挖 掘進(jìn)程 程 序是不足以滿足采礦工藝的要求，這會(huì)影響它的成本。 本質(zhì)上，它的思想從傳統(tǒng)的成本控制的不同。首先，企業(yè)可以采取 SWOT 等方法來(lái)定位其戰(zhàn)略價(jià)值鏈。在這種情況下，最重要的是沒(méi)有建立一個(gè)先進(jìn)的生產(chǎn)線，以確保產(chǎn)品是相當(dāng)靈活的，即市場(chǎng)，需求， 利益， 企業(yè)的產(chǎn)品可以很好地適應(yīng)了市場(chǎng)的需求。例如，在研發(fā)一個(gè)汽車(chē)制造企業(yè)的投資 時(shí) ，應(yīng)確保它可以不斷的開(kāi)發(fā)新的技術(shù)和產(chǎn)品。最后，價(jià)值鏈?zhǔn)仟?dú)一無(wú)二的。第二是確保資源的消耗是盡可能低，價(jià)值鏈可以提供價(jià)值的客戶。然而，從制造過(guò)程或活動(dòng)鏈的觀點(diǎn)，在活動(dòng)中，任何產(chǎn)品生產(chǎn)需要消耗的資源 ， 資源的消耗量對(duì)間接的影響購(gòu)買(mǎi)價(jià)格，在為產(chǎn)品支付客戶的直接費(fèi)用 時(shí)， 如果資源消耗低，對(duì)客戶的直接費(fèi)用低 ， 這將對(duì)所提供的總價(jià)值 會(huì)直接影響價(jià)值鏈?？蛻粽J(rèn)可 的 價(jià)值產(chǎn)品，他們購(gòu)買(mǎi)（客戶價(jià)值）包括至少在三個(gè)方面。首先，它是必要的控制，確保有足夠的資源投入為客戶創(chuàng)造價(jià)值（代表更多的價(jià)值和高質(zhì)量的產(chǎn)品）。因此，基于價(jià)值鏈的控制它提供了強(qiáng)大的支持成本理論，并使它有可能 控制 企業(yè)的實(shí)踐操作。 因此，企業(yè)必須首先投入足夠的資源， 以便 他們能夠創(chuàng)建客戶值 取向， 然后提供 它 以最 少的資源費(fèi)用。 首先 ， 必須有足夠的資源 ， 必須創(chuàng)造 了 有利的價(jià)值投資 ，同時(shí)還需要 基于客戶價(jià)值活動(dòng)鏈 ， 以確定 他們的 成本 管理 優(yōu)勢(shì) 的價(jià)值 鏈 。然而，競(jìng)爭(zhēng)一直以 “商品 ”（或 “產(chǎn)品 ”）作為最直接的載體，因此，傳統(tǒng)的成本控制方法主要集中在對(duì) “產(chǎn)品 ”和生產(chǎn) 流程的 過(guò)程。因此，我們應(yīng)該從價(jià)值鏈角度看成本的重要。 基于價(jià)值鏈的成本控制的思想 基于價(jià)值鏈的成本控制思路是 “基于成本控制的 ”三元和二元價(jià)值 ”。因此，在本質(zhì)上，基于價(jià)值的成本控制的思想供應(yīng)鏈成本控制具有 “二元和三元 ”。質(zhì)量主要取決于產(chǎn)品的 設(shè)計(jì)和制造。因此，從成本，實(shí)質(zhì)意義，是一種資源（創(chuàng)造顧客價(jià)值的資源）。前者在于它是必要的，確保有足夠的投資資源，確保資源的合理消費(fèi)對(duì)后者的控制要求。這些意義的重要性是雙重的。這是對(duì) 國(guó)有企業(yè) 傳統(tǒng)悲劇的教訓(xùn)。例如，制冷具有核心競(jìng)爭(zhēng)力的企業(yè)不能設(shè)施制造所有類(lèi)型的冰箱，但它應(yīng)該只生產(chǎn)的產(chǎn)品可以代表或顯示自己的核心競(jìng)爭(zhēng)力。具體而言，本企業(yè)可以采用 ERP，業(yè)務(wù)流程再造，并加強(qiáng)其核心競(jìng)爭(zhēng)力的其他方法。首先，它是必要的減少基于整個(gè)企業(yè)價(jià)值鏈的資源消耗。即，它的整個(gè)價(jià)值鏈的成本低于其他同類(lèi)企業(yè)。例如，在價(jià)值組合單元上述汽車(chē)業(yè)務(wù)鏈的單位成本 ，可以追溯到每個(gè)活動(dòng)或是可以控制的通過(guò)采取具體的措施。通過(guò)保持一個(gè)合理的有利的價(jià)值鏈和價(jià)值鏈的成本優(yōu)勢(shì)價(jià)值鏈的經(jīng)營(yíng)成本。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(in short,”resources consumption view”or”consumption view”),time resources invested or saved for maximizing customer value and creating the customer value ahead of time(in short,”time resources view”or”time view”). Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources。D should make sure that it can develop new technologies and products constantly. Control criterion (1)Customer value criterion of customer value is to construct value chain from customer’s demand,which has petitive advantages or is diferent from other corporation’ value chain can supply more customer instance,to construct a new production li