基于价值链的战略成本管理研究——以宁德时代为例
Research on Strategic Cost Management Based on Value Chain—Taking Ningde Era as an Example

本文将基于价值链视角来分析宁德时代的战略成本管理策略，具体分析宁德时代在采购、研发、生产制造、销售内部价值链环节和上游供应商、下游客户、竞争对手外部价值链环节的成本管理措施，这些举措有利于战略成本的实际管理与控制，有助于实现企业的核心价值并促进其长远发展。
This article will analyze the strategic cost management strategy of Ningde Era from the perspective of the value chain, specifically analyzing the cost management measures of Ningde Era in the internal value chain links of procurement, research and development, production and manufacturing, sales, as well as the external value chain links of upstream suppliers, downstream customers, and competitors. These measures are conducive to the actual management and control of strategic costs, and help to achieve the core value of the enterprise and promote its long-term development.