基于合作價值鏈的成本管理的研究英文翻譯

PAGE成都信息工程學院畢業(yè)設計英文翻譯基于合作價值鏈的成本管理的研究系別商學院姓名張俊專業(yè)會計學會計信息化1班學號2010247084PAGE10StudyontheCostManagementBasedontheCooperativeValueChainAbstractThecompetitionamongmodernenterpriseshasnotbeenthecompetitionaboutsingleenterprise,butthecompetitionamongthevaluechainsandtheenterpriseneedstostrengthenthecompetitiveabilitybythecooperation.BasedondevelopingPorter’svaluechain,theopinionthatthewholevaluechaincontainstheuppersuppliersandthelowerdealerswasproposed,andhowtoachievetheoptimalcostmanagementbythecooperationbetweentheupperandlowerenterpriseswiththehomogenousenterpriseswasfurtherexplainedinthearticle.Inaddition,someriskcostswhichmayoccurinthecooperationprocessandhowtoimplementcooperativeharmonywereanalyzed,andaccordingtotheanalysisresults,theenterprisecouldkeepawayfromtheserisksinadvance.Keywords:Cooperation,Valuechain,CostmanagementIntroductionThegenerationofthevaluechainistheresultofthecompetitionthatenterprisespursuedifferentcompetitivestrategies.Toenhancethestrategyoftheenterprise,AmericanstrategicmanagementscholarPorter(1985)firstputforwardthemethodofthevaluechainanalysis.Hethoughtthatthevaluechainwasthecombinationofaseriesofassociatedvaluableactivitiesoftheenterprise.AccordingtoPorter’stheoryofthevaluechain,the“costchain”correspondingwiththevaluableactivitiesexistsonthevaluechain(seeninFigure1).StartingfromtheexpensedevotionfortheproductR&D,thepreparationbeforetheproduction,andvariousconsumptionsinthemakingprocess,untiltoestablishingthesaleschannel,marketinganddistributionoutputandexpensesafterservice,this“costchain”supportsvariousactivitiesonthevaluechaintobedevelopedeffectivelytoincreasethevaluesoftheproductandfulfillclients’demands.Asthecomprehensiveconsumptionindexofthevaluechainactivity,thecostisrepresentedbyasortofformof“negativeincrement”.Thevaluechaincostmanagementistomanagethe“costchain”onthevaluechainoftheproduct,eliminatetheactivitieswithoutincrementsorwithlowefficiencies,reducetheamountof“negativeincrement”,minimizethecostsonthewholechain,enhancetheefficiencyofthewholesupplychain,andmaketheenterprisesonthechainallwin.Inthedrasticcompetitionofthemarket,enterprisesfindthatonlytheinteriorcostcontrolhasnotfulfilledtheconsumers’demandsfortheproductcost,sotheybegintoseekhowtoreducetheiroperationcostsandacquiretheone-upadvantageofcostbymeansofothers’strengths,whichoffersthemarketenvironmentfortheoccurrenceofthevaluechainsystemandistheinteriorpowertoestablishthecooperativerelationshipamongenterprises(Li,2002,P.30-31).ThegeneralizedvaluechainmanagementreceivedPorter’sconceptofvaluesystem,andPorterthoughtthatthevaluesystemwascomposedbytheenterprisevaluechain,suppliervaluechain,channelvaluechain,purchaservaluechainandtheoperationunitvaluechainofthehomogenousenterprises.Theconceptofthevaluesystembeginstobeutilizedbyenterpriseswiththedevelopmentoftheeconomicglobalization.Undertheguidanceofthusideas,thecompetitionamongenterpriseshasnotbeenlimitedonlyintheinterioroftheenterprise.Thevaluechainoftheenterprisebeginstoparticipateinthemarketcompetitionasastrongaggregationwhichisthevalueresourceplantakingonecoreenterprisesurroundedbyotherenterprisesastheaxispoint,andtheplancontinuallysolidifythestabilityofthesystembythecooperationamongenterprises.Therefore,itisverymeaningfultostudyhowtostrengthenthevaluechaincostmanagementbythecooperation.LiteraturereviewEnglishscholarSimmonds(1981)putforwardtheconceptoftheSMA(StrategicManagementAccounting),andhethoughtthattheaccountingshouldlearnfromtheexterior,whichwouldhelpthecompanytoevaluateitscompetitivestatus.Theenterpriseisanopeningsystem,andthemanagementaccountingshouldpaymoreattentiontostudytheexteriorenvironment,understandthecompetitivecoststructureoftheenterprise,andnoticethecostcompetitivestatusoftheenterpriserelativetocompetitors.AmericanmanagementaccountingscholarsShankandGovindarajan(1989)agreedthatviewpoint,andfurtherdevelopedtherangeofthevaluechainbasedonPorter’svaluechaintheory(1985),andtheydefinedthevaluechainas“thevaluechainofanycompanycontainsthewholeprocessofthevalueproductionactivity”.Thisprocessincludesthewholecoursefromtheinitialsuppliersreceivetherawmaterialstothefinishedproductsaresenttotheusers.Theinteriorvaluechainofthecompanyassociateswiththesuppliervaluechainbythestockactivity,andassociatedwiththeclientvaluechainbythesalesandafterserviceactivities,sothewholevaluechainforms.Sotheadvantagesoftheenterprisecannotonlyrootintheadjustmentofthemarketrangeinvolvedbythevalueactivities,butrootintheharmonyamongenterprisesortheoptimizedbenefitsbroughtbyusingthevaluechaintogether.Inaddition,thenodeenterpriseswhichparticipateinthewholevaluechainanalysispossesscommonvalueorientation,andtheycansharesensitiveinformationandeffectivelyharmonizeandmanagetherelationshipsamongthenodeenterpriseonthesupplychain,whichcannotonlyincreasethetrusteachotheramongcooperators,enhancepurchasers’receivingefficiencyandreducethestock-in-tradeandthecostofthesupplychain,butmaketheactivitieswithsametypemoreeffectiveforthenodeenterpriseonthesupplychain,andaccordinglyenhancetheoperationefficiencyofthewholevaluechainforthecompany(Dekker,2000,P.41-52),andattractmoreenterprisesinthevaluechaintojointheenterpriseallianceinthefuture,andhelpthecompanytoimplementthewholevaluechainanalysisinthelargerrange.Therefore,itisveryimportanttocooperateandharmonizewithnodeenterprises,andsharetheinformationaboutthecostandperformancerelativetothevaluechainforthecompany.Withthedeepeningandutilizingofthevaluechaintheoryinenterprises,thistheoryhasgraduallybeenthedominantideaforthemultiformenterprisetoinstructitsstrategy.Bythedriveoftheeconomicglobalization,bymeansofthecooperationamongenterprises,thevaluesystemcomposedbythesuppliervaluechain,themanufacturervaluechainandthepurchaservaluechainemergesasthetimesrequire,andthevaluechaintheorybreakstheinteriorcharactersintheenterprise,andscholarsattentionsbegintoturntothewholevaluesystemformthesingleinterioroftheenterprise.Dekker(2003)usedtheideaofthevaluemanagementtoanalyzethevaluerelationonthesupplychain,andheanalyzedthevalueandcostcomposingamongthesupplier,themanufacturerandtheshopkeeperbytakingthelarge-sizedEnglishretailenterpriseastheexample,andputforwardthemethodofthevaluechainanalysis,andestablishedthechartmodelbasedonthevaluechainanalysis.Thecostcontrolmodeloftheclassifiedsupplyproposedbyhimcouldofferreferencedtheoreticalinstructionfortheenterprisecostcontrol.Dubois(2003)pointedouttheinfluencingdegreeofthemutualfunctionbetweentheenterprisewithotherassociatedenterprisesonthecostoftheenterprise,andheresearchedtherelationshipsamongthekeysuppliersandkeypurchasersandothercorrelativeenterprises,andtheinfluencingdegreetothecostoftheenterprisebasedontheanalysisoftheconcretecase,andhealsopointedoutthattheassociationbetweenthecostdriveandtheenterprisesonthevaluechain,andestablishedthebaseforthegameanalysisamongenterprises.YuFushengandDiCongzhi(2004)utilizedthetheoryofthevaluechaintodeeplystudythecostcontrol,anddefinedthethought,objectiveandcontentofthecostcontrolbasedonthevaluechaintheory,andreconstructthecostcontrolsystemtoeffectivelycontrolthecostoftheenterpriseandstrengthenthecompetitiveadvantageoftheenterprise.LiuYijuan(2004)establishedtheactivitycostmodeltoanalyzethecompletevaluechaintoachievethepracticeofthecostcontrolthroughintroducinganddiscussinghowoneEnglishretailenterprisebroketheboundaryofthecompany,utilizedthecostinformationofthenodeenterprisesinthevaluechainandmanagethemutualdependentrelationshipamongallactivitiesonthevaluechain,whichindicatedthatthereplacementofthepastopposedrelationshipwithsuppliersbythemutualcooperationandconsiderationamongnodeenterprisesinthesupplychaincouldharmonizethemanagetheactivitiesinthesupplychain,realizethecostcontrol,enhancetheoperationefficiencyandtheperformanceofthesupplychain.JiangXimingandCaoLi(2004)analyzedthedeficienciesofthepresententerprisecostcontrolfromtheviewofthevaluechain,analyzedrelationshipamongtheinteriorvaluechain,theexteriorvaluechainandthecostcontrol,andestablishedthecostcontrolguaranteesystembasedontheviewofthevaluechain.Basedonformerresearches,weconsideredthewholevaluechain(includingtheupperenterprisesandlowerenterprises),andstudiedhowtheenterprisecouldachievethecostoptimizationonthewholevaluechainbythecooperationbasedonthecooperativevaluechaincostmanagement.Atthesametime,wecombinedthegamethoughtwiththegeneralcostcontrolmethodintheenterprise,consideredtheextensionoftheinterioractivitycostcontrolmethodfortheenterprise,andstudiedtheinfluencingdegreeoftheriskinducedbythegamerelationshiptotheenterprisestrategycostcontrol.3.ThecostmanagementbasedonthecooperativevaluechainWhentherangeofthevaluechainmanagementextends,thevaluesystemhasnotbeenonlylimitedintheinteriorvaluestageintheenterprise,anditshouldsurroundthecoreenterprise,seekthecooperationfromtheupperandlowerenterprises,controltheinformation,materialsandcapitals,startfrompurchasingrawmaterials,makingmiddleproductsandfinishedproducts,andsendingproductstoconsumersbythesalesnetwork.Atthesametime,theenterpriseattractsexteriorenterprisesinthesameindustrytoparticipateinthecooperationbymeansofthecoreabilitytoresearch,develop,designandselltheproductstogetherandreducetheoperationconsumptionoftheenterprise.Thewholevalueactivityconnectsthesuppliers,manufactures,distributors,shopkeepers,finalusers,andtheenterpriseswithhomogenousbenefitstobestructuremodewithcompletefunctionnetworksystem(seeninFigure2).3.1CooperativecostmanagementwithsuppliersAsviewedfromthevaluechain,thecoreenterpriseandthesupplierareinsamevaluechain,andtheyarestrategicpartners.Onlybothsidesfullycooperate,themaximumvalueandthewin-winresultcanbeachieved.3.1.1Supplierparticipatinginadvance70%~80%oftheproductcostisconfirmedinthedesign,soitisveryimportanttoseektheopportunitytoreducethecostinthedevelopmentprocessoftheproduct.Thecooperationmodewithsuppliers’participationisadoptedintheproductdevelopmentprocess,anditsadvantageisthatthesupplierscouldknowthematerialsneededinthedevelopmentofthenewproductassoonaspossible,implementtheparalleldevelopmentandreducethecycleofthedevelopment.Inaddition,thesupplierscouldparticipateintheproductionofthecoreenterprise,givecounselsfortheenterprise,putforwardadvicestoimprovetheproductionandreducethecost.3.1.2ConfirmingsuppliersinadvanceConfirmingthesupplierinadvancemeanstoselectsuppliersinthedesignphase,andthesesuppliersareresponsibleforthecomponentsdesignortheengineeringsystemdesign,andallworksmaynotbechargedbysuppliers,buttherightsandresponsibilitiesshouldbedefinedclearly.Theadvantageofconfirmingsuppliersinadvanceistoallowdevelopmentmultipleengineeringdesigns,whichcouldlargelyenhancethedevelopmentspeedoftheproduct.Generally,thesuppliersselectedintheinitialphaseshouldnotonlyparticipateinthecomponentsdesign,butassisttheassemblingofsamplesandchargeforthecomponentsprovisionafterthenewproductispushed.Underthemodeofconfirmingsuppliersinadvance,suppliersprovidingcomplexcomponentsshouldnotonlyparticipateintheR&Dprocessoftheproductassoonaspossible,butanswerfortheproductquality,productioncostandoptimizationasthechiefprincipals,andtheyshouldensuretoprovidecorrespondingsystemsandcomponentsintime.3.1.3EstablishmentofobjectivecostThebasicprincipleoftheobjectivecostmethodistoconfirmtheobjectiveprofitoftheenterpriseaccruingtothepriceintheconsumptionmarketorthefinalconsumers’paymentprice,andcalculatethecostbythereverseoperationtodecomposetheobjectivecosttoconfirmthesupplycostortheproductioncostofvariouscomponents.Theobjectivecostofthecoreenterpriseissupplier’supperlimitoftheprice.Theoperationprogramunderthenewmodeistofirstconfirmthecapitalsofthecoreenterprise,thentellthesupplierswhattheyshoulddo,andfinallywaitsuppliers’answerwhethertheyshouldbargainonaccordingtothepriceproposedbythecoreenterprise.Inthepast,thecoreenterpriseforcedthesupplierstodepreciatecontinuallyandneverconsideredsuppliers’benefits.Inthenewmode,thecoreenterprisewillturntothecostfromtheprice,andbuildawin-winsituation.Thecoreenterpriseandsupplierswillcooperatecloselytosolvetheproblemsaboutcostandtechnology,andthetrustrelationshipbetweenbothsideswillbeconfirmed.3.2CooperativecostmanagementwithdealersItwillsavetransactioncosts,avoidtransactionriskandinvestmentrisk,enhancetheefficiencyoftherepertorymanagementandbetterserveclientsforthemanufacturertoselectgoodlowercooperativeenterprisesandeffectivelycooperatewiththem.Sotheinfluenceofthelowercooperativeenterprisesonthestrategicdecisionforthecoreenterpriseismoreandmoreimportant.3.2.1CooperativerepertorymanagementForlong,therepertorymanagementsinvariousphasesofthecirculationrunintheirwaysrespectively.Manufacture,shopkeeperandmerchantrespectivelyhavetheirrepertoriesandmaketheirrepertorycontrolstrategies,whichwillinevitablyinducethephenomenaof“demandexpansion”.Tosharetheinformationaboutthesupplyabilityandrepertorystatuswithdealerscanreducedealers’worries,andifthemanufacturercouldhelpthedealertomaketheorderbeforethesalesmidseason,hewillprovidebetterdesignproductionabilityandarrangeproductionscheduletofulfillthedemandsoftheproduct.Therefore,formanufacturersandlowerenterprises’benefits,theywillconsciouslyadoptthemodeofunitedrepertorytorealizetheallianceofbothsides.Intheunitedrepertory,thepopularmodeisCPFR(CollaborativePlanning,ForecastingandReplenishment),i.e.themanufactureanddealcooperatetoplan,forecastandcomplementstrategies,orutilizethegamebehaviorseachothertoreducethetransactioncostinthecooperation(Zhang,2004,P.59-61&Li,2004,P.42-43).3.2.2UnitedsalespromotionstrategyTheunitedsalespromotionstrategyisasortofalliedstrategybetweenthedealandthecoreenterprise,i.e.indealer’sfinalsalesphase,thedealerandmanufacturerparticipateinthesaletogetheraccordingtotheirrespectiveadvantagestoenhanceconsumers’satisfactionandextendtheirrespectivesalesprofits.Theunitedsalespromotionstrategyisasortofrenovationforthetraditionalsalesthinking.Thebasicthoughtoftheunitedsalespromotionstrategyisthatthecoreenterpriseutilizesitsadvantagetoparticipateindealer’ssalesactivity,forexample,thecoreenterprisesometimesmoreknowshowtoputtheproducttostimulateconsumers’purchasedesire.Inaddition,theunitedR&Dofthecoreenterprisewithpurchaserisonerepresentationforthecoreenterprisetoparticipateinthesale,becausethecoreenterpriseshouldperfecttheproductionanddesignoftheproduceaccordingtoconsumers’demands,evenaskthedealertocompleteitsdesign,sothenewcooperationexceptfortheunitedsaleformsbetweenthecoreenterpriseandthedealer.3.2.3UnitedpricingShopkeepers’retailpricingwilldirectlyinfluencetheprofitlevelofthecoreenterprise.Becausethemanufacturerhardlycontrolshopkeeper’spricing,ifthepricingofthecoreenterpriseislowerthantheshopkeeper’santicipatedprofit,andeventheretailpricingcanmakethecoreenterpriseandtheshopkeeperacquiremaximumchannelprofit,shopkeeperalsowillselectthepricingfromhisownmaximumprofit.However,becausetheycannotacquiremaximalintegratedprofitinthestateofnon-cooperationandcannotmaketheirrespectiveprofitsmaximum,soforthepricing,thecoreenterpriseandtheshopkeeperhavethecooperativegamebase,andtheobjectiveofthecooperationistoreducethetransactioncostofhagglingbyunitedpricingandrealizetheintegrationofsalespricing.3.3CooperativecostmanagementwithhomogenousenterprisesThehomogenousenterprisesmeantheenterpriseswithsamebenefitobjectiveinthesameindustry.Generally,theenterprisewillconsiderthecooperationincertainvaluephasewithhomogenousenterprisesaccordingtotheassociatedandsharingthoughtsinthevaluechaintheory.Inthecooperation,theenterprisewillrelegatethepartwithoutobviousadvantagetohomogenousenterprisestocompeteit,forexample,thedesignofcertaincomponents,theR&Dofcertaintechnologyandsharingthesaleschannelwithhomogenousenterprises.Thecooperationamonghomogenousenterprisesrootindifferentcorecompetitionsofdifferententerprises,andthecooperativeenterprisesrespectivelypossessstrongstrengthincertainaspect,sotheyhavedifferentvalueincreasepoints.Forthemaximizationofrespectivebenefits,theseenterpriseswillconsidermanyfactorssuchasoperationassociationandoperationimportancetocontractnon-coreworkstootherenterprises,i.e.thehomogenouscooperationinthevaluesystemshouldseekthebenefitcrossingintheinterestconflicttorealizewin-wincooperation,maximizebotherbenefitsinthevaluesystemandeffectivelycontrolthecost.Inthebenefitmaximization,theenterprisestrytosolvetheinterestconflictandachievethewin-wineffectbythegamebehaviorwithhomogenousenterprises,andaccordinglyreducethemanagementcostandthetransactioncostinthecooperation.4.CooperativeharmonyandriskcostThecompletevaluechainofthecompanyisaseriesofcombinationsofallcorrelativeactivitiesofdifferententerprisesincludingcustomersandsuppliersinthesupplychainextendingacrossorganizationalboundaries.Therelationshipgovernanceamongcompaniesinthevaluechainismainlytoharmonize,manageandcontrolthemutuallydependentactivities(includingtheactivitiesharmonizingandinfluencingtheboundariesofthecompany)betweentwoneighboringnodeenterprisesandthemutualcapitaltransmission.Theinteriorharmonizingmechanismofthecompanycantaketheadministrativeorderastheprimarymeasure,butthenodeenterprisesinthevaluechainareindependenteachother,andtheauthoritymechanismisdeficienttoharmonizetherelationshipsamongthem.GulatiandSingh(1998)thoughtthattheencouragementmechanism,thestandardoperationprogram,thedisputesolution,thenon-marketpricingsystem,andotherpropermeasurescanbethecontrolmechanismstomanagetherelationshipsamongcompaniesinthevaluechain.Inaddition,Thompson(1967)thoughtthatthemutualdependenceanduncertaintyabouttheactivitiesinthenodeenterpriseswerestronger,andtheymoreneedtoharmonizeandmanagetheserelationships.Therefore,toharmonizetherelationshipsamongnodeenterpriseinthevaluechain,themutuallydependentactivitiesandthecapitaltransformationsamongcompaniesshouldbefirstharmonizedandmanaged,andthemanagementmeasuresarerelatedwiththecooperativerelationships(suchasmergerrelationship,seriesrelationshipandreciprocalrelationship)amongnodeenterprisesinthevaluechainandtheuncertaintyoftheactivitiesengagedbythesecompanies.Becausetheenterprisesinthevaluechainareindependenteachother,thecooperationismainlytoformthecontractbythenegotiation.Thecontractistheagreementachievedbypeoplewhoactualizethecooperationandbenefitdistribution.Tosignacontractmustpaycorrespondingcost,andbecauseofthediversityofthecontractform,toachievedifferentcontractwillconsumedifferenttransactioncostsandinducedifferentcooperativeeffects.Butinthegameprocess,therearestillsomedecisiveriskfactorswhichwillraisethecostfortheenterprise.First,forbothsidesinthecooperation,(1)theenterprisesparticipatinginthecooperationgenerallypossesscertainstrengthandcertainstabilityforthedevelopmentstrategy,buttheycannoteliminatethecostsinducedbytheadjustmentandadaptationforthecooperationwhenthemanagementstrategychangeslargely,(2)thoughthecooperationemphasizessharinginformation,butthecooperationmemberscannotrealizecompleteinformationsharinginthecooperationbecauseoftheirrespectivebenefits,andthecooperatorcannotknowtheother’sinformationsufficiently,andthephenomenonofinformationasymmetrywilloccur,andthecooperatorswillcontinuallyselecttheirpartnersinthecooperationprocess,sotheadditivecooperationselectioncostwilloccur,(3)intheimplementationprocessofthecooperation,cooperatorsmayadopttheopportunismbehaviors,andthe“moralrisk”mayoccur,sotheenterprisecertainlyadoptcorrespondingmeasurestokeepaway,andthecosttopreventtheriskoccurs,(4)inthegameprocessofthecooperation,becausebothsidesareinclinedtokeeptheirprivateinformation,pokeothers’informationandpreventinformationloss,theinformationtechnologyandthesafetyriskabouttheinformationemergeastimesrequire,sothecostofinformationsafetywilloccur.Second,asviewedfromtheexterioreconomicenvironment,(1)inthevaluesystem,thedisagreementofbenefitswillcertainlyinducethecompetitionwhichmaybefromcooperatorsorexterior,andtheanycompetitionwillbringcertainuncertaintyandcompetitivecostforthemanagementandcooperationoftheenterprise,(2)inthecooperation,theenterpriseinevitablyneedstheinformationtransmissionamongenterprises,becausethe“informationchannel”iseasilyinfluencedbytheexteriorjammingfactors,andthe“informationdistortion”willbringrisklossforthecooperativeenterprises,(3)inthebusinesscooperationacrossregionsandcountries,thedifferencesinthecustomsandculturalbackgroundswillbringriskcostsforthecooperation.Thoughenterprisesallhopetoreducethetransactioncostbythecooperation,butinthecooperativegameprocess,thecostsstillmayhappen.Thegenerationofthesecostsisinducedbyaseriesofuncertainfactorsincludingtheuncertaintyofthedecisionofthecoreenterprise,theuncertaintyoftheexteriorcooperativeenterprisebroughtbytheuncertaintyofthecoreenterprise’sdecision,theuncertaintyoftheexteriorcooperativeenterprise’ssubjectivebehaviorsandtheuncertaintyofthemanagementenvironment,andtheseuncertaintiesbringpreventioncostsandriskcostsforthecooperationamongenterpriseanddirectlyinfluencetheefficiencyofthecooperation.PAGEPAGE5基于合作價值鏈的成本管理的研究摘要現(xiàn)代企業(yè)間的競爭已不再是單個企業(yè)的競爭，而是價值鏈與通過合作增強企業(yè)網(wǎng)競爭力之間的競爭。根據(jù)波特的價值鏈理論，這樣的觀點，整個價值鏈條包括上游供應商和下游經(jīng)銷商，以及如何通過與上下游企業(yè)之間的合作，實現(xiàn)最優(yōu)的成本管理在文章中得到進一步的解釋。此外，某些風險的成本可能在合作過程中發(fā)生和如何實施合作協(xié)調(diào)進行了分析，并根據(jù)分析的結(jié)果，企業(yè)可以提前避開這些風險。關(guān)鍵詞：合作;價值鏈;成本管理簡介價值鏈的產(chǎn)生是企業(yè)追求不同的競爭策略的成果。為了提高企業(yè)的戰(zhàn)略，美國戰(zhàn)略管理學者波特（1985）首次提出了價值鏈分析方法。他認為，價值鏈是一系列相關(guān)企業(yè)價值活動的聯(lián)合。根據(jù)波特的價值鏈理論，“價值鏈”的價值活動存在相應的價值鏈。本文從企業(yè)產(chǎn)品研發(fā)費用投入，生產(chǎn)前的準備，以及制作過程中的各種消耗，直到建立銷售渠道，營銷和銷售后服務等一系列過程入手，這種“價值鏈”可有效地提高產(chǎn)品的價值和更好地滿足客戶需求。作為衡量價值鏈活動的綜合能耗指標，成本是通過一種“負增量形式”。價值鏈成本管理是管理在產(chǎn)品價值鏈的“成本鏈”，既不不增加也不降低效率的活動，能夠起到減少整個供應鏈成本，提高供應鏈的整體效率，從而使企業(yè)在價值鏈中獲得優(yōu)勢。在激烈的市場競爭中，企業(yè)發(fā)現(xiàn)，只是內(nèi)部成本控制已不能滿足消費者對產(chǎn)品成本的要求，于是他們開始尋求如何降低營運成本，獲得了成本優(yōu)勢的方法。通過研究別人的優(yōu)勢，為價值鏈的系統(tǒng)在市場環(huán)境中和企業(yè)間建立合作關(guān)系的內(nèi)部支撐。廣義的價值鏈管理隸屬于波特的價值體系，波特認為價值體系是由企業(yè)的價值鏈，供應商價值鏈，渠道價值鏈，采購價值鏈和價值鏈的操作單元共同構(gòu)成。隨著經(jīng)濟全球化的發(fā)展價值體系的概念也被企業(yè)廣泛熟知。因此，在這樣的思想的指導下，企業(yè)之間的競爭已不僅僅是局限于企業(yè)內(nèi)部。企業(yè)的價值鏈開始參與市場競爭作為一個強大的聚集是價值資源計劃以一個核心企業(yè)被其他企業(yè)為軸點，不斷鞏固和計劃，系統(tǒng)的穩(wěn)定性由企業(yè)之間的合作。因此，研究如何通過合作加強價值鏈成本管理是非常有意義的。文獻評論英國學者西蒙斯（1981）提出的SMA的概念（戰(zhàn)略管理會計），他認為會計應該從外部學習，這將幫助公司評估其競爭地位。企業(yè)是一個開放系統(tǒng)，和管理會計應多注意研究的外部環(huán)境，了解企業(yè)的競爭力的成本結(jié)構(gòu)，并注意到企業(yè)的成本相對競爭地位的競爭對手。美國管理會計學者脛戈文達拉揚（1989）同意這個觀點，并進一步發(fā)展了價值鏈的范圍以波特的價值鏈理論（1985），和他們的價值鏈的定義為“任何公司的價值鏈包括全過程的價值生產(chǎn)活動”。這個過程包括從最初的供應商的整個過程，得到成品原料送到用戶。本公司將通過股票活動供應商價值鏈內(nèi)部價值鏈，和售后服務活動由銷售客戶價值鏈和相關(guān)的，所以整個價值鏈形成。所以企業(yè)的優(yōu)勢可以在價值活動所涉及的市場范圍的調(diào)整不僅根，而根在企業(yè)或優(yōu)化效益，運用價值鏈在一起帶之間的和諧。此外，企業(yè)在整個價值鏈分析中具有共同的價值取向，他們可以共享敏感信息和有效的協(xié)調(diào)和管理供應鏈上各節(jié)點企業(yè)之間的關(guān)系，這不僅可以增加信任彼此之間的合作伙伴，提高買方接收效率、減少貿(mào)易和供應鏈成本的股票，但使活動具有相同類型的更有效的供應鏈上的節(jié)點企業(yè)，從而提高整個價值鏈的運行效率，并吸引更多的企業(yè)加入價值鏈聯(lián)盟，幫助公司實現(xiàn)更大范圍內(nèi)的價值鏈分析。深化利用企業(yè)的價值鏈理論，使其逐漸成為指導企業(yè)戰(zhàn)略多元化的主導思想。在經(jīng)濟全球化的驅(qū)動下，通過企業(yè)間的合作，供應商，制造商和買方價值鏈應運而生，價值鏈理論在企業(yè)內(nèi)部被打破，學者的關(guān)注也開始轉(zhuǎn)向企業(yè)的內(nèi)部整體價值系統(tǒng)形成。基于合作價值鏈的成本管理當價值鏈管理的范圍，價值體系已不僅僅是局限于企業(yè)內(nèi)部價值階段，應圍繞核心企業(yè)，向上下游企業(yè)的合作，控制信息，材料和資金，從原材料采購開始，中間產(chǎn)品和成品的制作產(chǎn)品，并通過銷售網(wǎng)絡向消費者發(fā)送產(chǎn)品。同時，企業(yè)也與其他企業(yè)參與產(chǎn)品設計研究，加強彼此合作，降低企業(yè)的成本。整個價值活動連接供應商，制造商，分銷商，零售商，最終用戶構(gòu)成具有功能強大、齊全的網(wǎng)絡體系結(jié)構(gòu)模式。3.1、成本管理與供應商合作從價值鏈的角度看，核心企業(yè)與供應商在同一價值鏈上，他們是戰(zhàn)略合作伙伴。只有雙方充分合作，才能實現(xiàn)利益最大化和達到雙贏的結(jié)果。3.1.1、供應商參與推進70%-80%的產(chǎn)品成本在設計的時候就能確認，所以尋求機會減少在產(chǎn)品開發(fā)過程中的成本非常重要。在產(chǎn)品開發(fā)過程中，采用的是供應商參與的合作模式，它的優(yōu)點是，供應商可以在新產(chǎn)品設計中對所需要的原材料，實現(xiàn)并行開發(fā)，降低開發(fā)周期。此外，供應商可以參與核心企業(yè)的生產(chǎn)，給企業(yè)充當顧問，提出建議來提高產(chǎn)量和降低成本。3.1.2、確認供應商提前通過預先確定的供應商選擇方法確認在設計階段的供應商，這些供應商負責產(chǎn)品組件的設計或工程系統(tǒng)設計，過程中應明確權(quán)利和責任。提前確認供應商的好處是允許多個開發(fā)工程設計，可大大提高產(chǎn)品的開發(fā)速度。一般來說，在初始階段選定的供應商應不僅參與零件設計，但協(xié)助組裝的樣品和電荷的組件提供新產(chǎn)品推后。確認供應商提前模式下，供應商提供的成分復雜，不僅要參與產(chǎn)品的研發(fā)過程中盡快回答，但對產(chǎn)品質(zhì)量，生產(chǎn)成本和優(yōu)化為主要原則，并應確保及時提供相應的系統(tǒng)和部件。3.1.3建立目標成本目標成本法的基本原理是確定企業(yè)的價格在消費市場和最終消費者支付的價格帶來的利潤的目的，和計算成本的逆向操作分解，確定各部件的供應成本或生產(chǎn)成本目標成本。核心企業(yè)的目標成本是價格的供應商的上限。在新的模式下運行的程序是先確定企業(yè)的核心資本，然后告訴供應商，他們應該做什么，最后等待供應商回答他們是否應該指望通過核心企業(yè)提出的價格。在過去，核心企業(yè)迫使供應商降價不斷，從不考慮供應商的利益。在新的模式下，核心企業(yè)將從價格成本，并建立一個雙贏的局面。核心企業(yè)與供應商將緊密合作解決技術(shù)和成本的問題，而雙方之間的信任關(guān)系將得到確認。3.2經(jīng)銷商合作成本管理這將節(jié)省交易成本，避免交易風險和投資風險的發(fā)生，提高在經(jīng)銷商確定下合作企業(yè)的庫存管理和更好的服務客戶的效率。所以以合作企業(yè)為核心的企業(yè)戰(zhàn)略決策的影響越來越重要。3.2.1協(xié)同庫存管理長期以來，他們的方法分別在循環(huán)運行各階段的庫存管理。零售商和經(jīng)銷商有各自的目的來實施他們的庫存控制策略，這將不可避免地導致“擴大內(nèi)需