Mode Based On Value Chain

The revolution of information technology and the tendency of economic globalization have brought profound influence to our country since the end of 20th century.The tradition management is not able to satisfy the modern competition under the circumstances.Numerous scholars and the practical circle figures have devoted themselves to the improvement of enterprise cost control methods from last century.And there have sprung up many kinds of cost control methods,such as the target cost control,the compelled cost control,the cost business planning,the strategy cost control,the operation cost control and the value chain cost control and so on.The value chain cost control has received widespread attention of the academic community and the practical circle as a new development of cost control.This paper attempts to carry on the initial discussion of the value chain cost control.The article takes the enterprises' gain of the cost advantage and the competitive advantage as the goal,penetrates the tool of value chain in the entire process of enterprise value activities, attempts to unearth the conjunction spot of the two theories in the cost management aspect and perform the organic union through the deep research and analysis of the value chain accounting theory and the cost management theory,and then constructs the pattern of value chain cost management theoretically.This paper proposes a kind of new conceptions for the innovation of the current cost management pattern,which changes the present inadequate adaptation situation of the present cost management pattern to the current economy,and causes the enterprises to obtain the competitive advantage.