【導(dǎo)讀】根據(jù)基于價(jià)值鏈的成本管理理念和基于價(jià)值的重要因素是必要的。首先，必須有足夠。其次，消耗的資源必須盡量減少，使最小的運(yùn)營成本價(jià)值鏈和確保。因此它是一個(gè)新型的理念，去探索成本控制從整個(gè)視圖的創(chuàng)建和供應(yīng)的。商品更盈利企業(yè)獲得可持續(xù)的競(jìng)爭(zhēng)優(yōu)勢(shì)。否能為顧客創(chuàng)造價(jià)值，和然后考慮在很長(zhǎng)一段時(shí)間內(nèi)如何創(chuàng)造它。很顯然，這不能解決企業(yè)的問題，企業(yè)是否或如何能為客戶創(chuàng)造價(jià)值。最少的資源費(fèi)用。根據(jù)價(jià)值鏈理論，如果企業(yè)是要被客戶接受，它必須創(chuàng)造和提供能滿足其客戶的價(jià)值。雖然成本是指相同的價(jià)值創(chuàng)造過程中產(chǎn)生的犧牲，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。實(shí)現(xiàn)企業(yè)的基礎(chǔ)目的，這是贏得客戶的基本。思想價(jià)值鏈具有雙重性質(zhì)。實(shí)際上是一種成本控制這兩者并重賺取收入和削減開支。多的收入可以提高收益和降低費(fèi)用使這些收益最大化。的投資資源，確保資源的合理消費(fèi)對(duì)后者的控制要求。

　　

【正文】 e petence is ,in the operation process of the value chain,enterprises should pay attention to the changes of the core petence and ensure enough investment in speaking,the enterprise can adopt ERP,BRP,and other methods to strengthen its ,the enterprise can adopt CIMS,target costing,and other methods to ensure the production of the core product. Cost control of value chain based on cutting down expensecontrolling the reasonable resource consumption From the perspective of value supply and ways to create value,the key of the cost control based on value chain is to cut down the consumption of resources to make the operation cost of value chain be the least,while the value supply the essence,its idea is diferent from the traditional cost aims at controlling the reasonable consumption of resources on the premise of the creation of customer value. Fundamental meaning Based on the methods of the production or provision of customer value,the rationalization aims at being sure of the resources consumption of value chain the least on the basis of ensuring the supply of customer ,the cost control involves the idea of optimizing the value chain rather than simply reducing ,maintaining a reasonable consumption of resources means three ,it is necessary to minimize the consumption of resources based on the whole enterprise value ,it is necessary to minimize the investment and consumption of resources based on the units or links of the value ,the most important is the adequacy of the resource investment and the rationalization of the resource consumption based on the optimization of the value instance,if there is not enou 曲investment in the preparation of the formal manufacturing procedure,there is a low quality of material,as a result,it may increase the production cost of the followup manufacturing procedure( a coalmining the investment of the grubbing procedure is not enough to meet the demands of the mining procedure,it will afect its will induce ). Control criteflon (1)Advantageous cost criterion the standard of advantageous cost is a criterion based on the cost leading means that the whole cost of the enterprise’s value chain has a relatively petitive ,its whole value chain cost is lower than other similar example,if the production line of a car business is the same as its rival’s,it should ensure that its cost is no higher than rival’s,but it does not mean the lower,the better. (2)Advantageous value chain advantageous value chain is the one that has core the cflteflon of cost control based on an advantageous value chain is to minimize the cost consumption on the basis of constructing an advantageous value chain,in other words,it means minimizing the cost consumption on the basis of the deposition and integration of the value the above car business,its cost control should make sure that the cost consumption is the lowest on the basis of unique units and links of the value chain. (3)Traceable means that every item of cost can be traced to a specific or controllable cost driver in the process of the cost control based on value instance,in the assemblage unit of the value chain of the car business mentioned above,the cost of the unit can be traced to each activity or can be controlled by taking concrete measures. Control method Based on the above control criteria,we can choose certain control ,we could confirm the orientation of the internal value chain through the analysis of the cost driver of the value chain and,accordingly, find the key links of the value chain that may have cost advantages using value chain analysis,cost driver analysis or other similar ,we could depose and integrate the value chain on the basis of the value chain analysis and consequently ascertain and construct an advantageous value are possible to do this including the deposition of value chain and the reengineering ,the methods including the activitybased cost control can be used to minimize the cost of each link of the value chain. According to the idea of cost and cost control based on value chain,with regard to the creation and supply of value,cost control based on value chain is actually a kind of cost control which lays equal stress on earning ine and cutting down ensures the advantageous cost and position of the value chain through controlling the investment in enough and necessary resources during the construction of value also ensures the advantageous value chain and advantageous cost of the value chain by maintaining a reasonable operating cost of value chain． Therefore,it will make us set out from the value various circumstances of enterprise operation prehensively,and take the maximum customer value as a radical objective to gain sustainable petitive advantage.