%0 Journal Article
%T 伊利集团战略成本管理研究
Research on Strategic Cost Management of Yili Group
%A 王琪宁
%A 李奎烁
%J Frontiers of International Accounting
%P 116-123
%@ 2169-2580
%D 2025
%I Hans Publishing
%R 10.12677/fia.2025.141015
%X 本文聚焦于内蒙古伊利实业集团股份有限公司(以下简称“伊利”或“伊利集团”)的战略成本管理，运用SWOT分析和价值链分析方法，深入剖析伊利在战略成本管理方面的现状、优势、劣势以及面临的机遇和挑战。旨在揭示伊利如何通过战略定位优化价值链各环节，实现成本有效控制并提升企业竞争力。同时，通过对伊利的案例分析，为其他企业的战略成本管理提供参考与启示。
This paper focuses on the strategic cost management of Inner Mongolia Yili Industrial Group Limited by Share Ltd (hereinafter referred to as “Yili” or “Yili Group”). By applying SWOT analysis and value chain analysis methods, it conducts an in-depth analysis of the current situation, strengths, weaknesses, opportunities and challenges of Yili in strategic cost management. The aim is to reveal how Yili optimizes each link of the value chain through strategic positioning to achieve effective cost control and enhance the competitiveness of the enterprise. At the same time, through the case analysis of Yili, it provides references and inspirations for the strategic cost management of other enterprises.
%K 伊利集团，
%K 战略成本管理，
%K SWOT分析，
%K 价值链分析
Yili Group
%K Strategic Cost Management
%K SWOT Analysis
%K Value Chain Analysis
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=108097