%0 Journal Article %T 基于价值链的企业成本管理研究——以M集团股份有限公司为例
Research on Enterprise Cost Management from the Perspective of the Value Chain—A Case Analysis of M Group Co., Ltd. %A 王可心 %J Frontiers of International Accounting %P 181-191 %@ 2169-2580 %D 2025 %I Hans Publishing %R 10.12677/fia.2025.142023 %X 在企业陷入利润不足、效率低下等发展困境时，管理会计作为企业降本增效的重要工具，可以为企业提供不同阶段的成本核算、预算管理、成本控制、绩效评价，以帮助企业提高经济效益与运营效率，实现企业不同阶段的战略目标。本文聚焦基于价值链的企业成本管理，以制造业企业M集团股份有限公司为主要研究对象。通过对M集团成本管理的特点进行研究分析，从内部价值链(研发设计、生产制造、市场营销、售后服务环节)与外部价值链(供应商、客户及行业价值链等层面)角度展开，明确M集团在价值链成本管理的优势和存在的问题。研究发现，M集团在成本管理上虽取得一定成效，但仍存在诸如部门间协同效率低、物流优化瓶颈、供应商依赖风险等问题。基于存在的成本管理问题，从精准研发投入、深化精益生产、强化供应商合作、优化客户服务等多维度提出具有针对性的成本管理优化策略，旨在助力M集团进一步降低成本、提升竞争力，同时也为其他企业基于价值链开展成本管理提供有益的借鉴与参考。
When enterprises encounter development difficulties such as insufficient profits and low efficiency, management accounting, as an important tool for reducing costs and increasing efficiency, can provide different stages of cost accounting, budget management, cost control, and performance evaluation to help enterprises improve economic and operational efficiency, and achieve strategic goals at different stages. This article focuses on enterprise cost management based on the value chain, with M Group Co., Ltd., a manufacturing enterprise, as the main research object. By studying and analyzing the characteristics of cost management in M Group, this study aims to clarify the advantages and existing problems of M Group in value chain cost management from the perspectives of internal value chain (R&D design, production and manufacturing, marketing, after-sales service) and external value chain (supplier, customer, industry value chain, etc.). Research has found that although M Group has achieved certain results in cost management, there are still problems such as low inter departmental collaboration efficiency, logistics optimization bottlenecks, and supplier dependence risks. Based on the existing cost management issues, targeted cost management optimization strategies are proposed from multiple dimensions such as precise R&D investment, deepening lean production, strengthening supplier cooperation, and optimizing customer service. The aim is to help M Group further reduce costs and enhance competitiveness, while also providing useful reference and guidance for other enterprises to carry out cost management based on the value chain. %K 价值链， %K 成本管理， %K 企业成本优势
Value Chain %K Cost Management %K Enterprise Cost Advantage %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=110359