价值链视角下企业成本控制研究——以云南白药为例
Study on Enterprise Cost Control from the Perspective of Value Chain—Taking Yunnan Baiyao as an Example

在全球化竞争日益加剧的背景下，制造业企业正面临原材料成本攀升、劳动力成本增长以及市场需求频繁变动等多重严峻挑战。传统的成本控制方法已不再能满足现代企业的发展需求。因此，探索有效的成本控制策略，以保持企业的市场竞争力并实现可持续发展，成为了现代制造企业必须解决的问题。企业应将关注点转向整个价值链，深入研究价值链下的公司生产、研发及销售等各阶段的成本控制，同时，还需对企业纵向价值链中的供应商与客户，以及横向价值链上的竞争对手进行全面分析。将这些因素综合纳入企业成本控制的研究范畴，有助于企业更准确地识别成本控制的关键环节，并通过实施战略成本管理，实现成本优化，提升企业的整体价值。
In the context of increasing global competition, manufacturing enterprises are facing multiple severe challenges such as rising raw material costs, rising labor costs and frequent changes in market demand. The traditional cost control method can no longer meet the development needs of modern enterprises. Therefore, exploring effective cost control strategies to maintain market competitiveness and achieve sustainable development has become an urgent problem that manufacturing enterprises must solve. Enterprises should focus on the entire value chain, in-depth study of the cost control of production, research and development, sales and other stages of the value chain, at the same time, it is necessary to conduct a comprehensive analysis of suppliers and customers in the vertical value chain of the enterprise, as well as competitors in the horizontal value chain. Integrating these factors into the research scope of enterprise cost control will help enterprises to identify the key links of cost control more accurately, and realize effective cost optimization through the implementation of strategic cost management, so as to enhance the overall value of enterprises.