摘要随着当今社会科学技术的不断发展，企业如果想要保持自己的领先地位，拓展自己的市场，必须加强自身的竞争优势。由于技术研发的进步和政策的支持，为了使自身得到一定的发展，企业要从整体出发进行一定的规划管理。传统的成本管理模式仅仅从产品的生产成本着手，并不能使企业得到长远的发展。所以将价值链理论与成本管理理论相结合，立足于整个企业的角度来对成本进行分析，为企业的发展提供理论支撑。创维集团经过了二十多年的发展，从一个名不见经传的小企业发展为家电企业的龙头之一。本文先从创维集团的内部价值链进行分析，通过分析企业内部的的各项成本，并对提升企业的内部的各项成本控制能力而采取相应的应对措施，然后对企业的外部价值链进行分析，主要对外部价值链中的供应商、顾客和竞争对手进行分析。创维集团通过加大技术研发能力，降低企业的成本来保证生产的效率。最后，对创维集团所做的措施提出一系列的建议，也对家电企业有一定的借鉴意义。关键词：创维集团；价值链；成本管理；内部价值链；外部价值链AbstractWiththecontinuousdevelopmentofscienceandtechnologyintoday'ssociety,enterprisesmuststrengthentheircompetitiveadvantagesiftheywanttomaintaintheirleadingpositionandexpandtheirmarket.Duetotheprogressoftechnologyresearchanddevelopmentandthesupportofpolicies,inordertomaketheirowndevelopment,enterprisesshouldstartfromtheoverallplanningmanagement.Thetraditionalcostmanagementmodeonlystartsfromtheproductioncostoftheproduct,andcannotmaketheenterprisegetlong-termdevelopment.Therefore,thetheoryofvaluechainiscombinedwiththetheoryofcostmanagementtoanalyzethecostfromtheperspectiveofthewholeenterpriseandprovidetheoreticalsupportforthedevelopmentoftheenterprise.Skyworthgroupaftermorethan20yearsofdevelopment,fromalittle-knownsmallbusinessdevelopmentasoneoftheleadingappliancesenterprises.Thisarticlefirstfromskyworthgroup'sinternalvaluechainanalysis,throughtheanalysisofenterpriseinternalcosts,andtoimproveenterprise'sinternalcostcontrolabilityandtakecorrespondingmeasures,andthenanalyzetheexternalvaluechainofenterprise,themainsuppliers,customersandcompetitorsintheexternalvaluechainanalysis.Skyworthgroupthroughtheincreaseoftechnologyresearchanddevelopmentcapacity,reducethecostofenterprisestoensuretheefficiencyofproduction.Finally,aseriesofSuggestionsareputforwardforthemeasurestakenbyskyworthgroup,whichcanalsobeusedforreferencebyhomeapplianceenterprises.Keywords:skyworthgroup;Valuechain;Costmanagement;Internalvaluechain;Externalvaluechain基于价值链视角下创维集团成本管理研究PAGE\*MERGEFORMAT15目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc40019946"一、绪论PAGEREF_