成都信息工程学院毕业设计英文翻译基于合作价值链的成本管理的研究系别商学院姓名张俊专业会计学班级会计信息化1班学号2010247084StudyontheCostManagementBasedontheCooperativeValueChainAbstractThecompetitionamongmodernenterpriseshasnotbeenthecompetitionaboutsingleenterprise,butthecompetitionamongthevaluechainsandtheenterpriseneedstostrengthenthecompetitiveabilitybythecooperation.BasedondevelopingPorter’svaluechain,theopinionthatthewholevaluechaincontainstheuppersuppliersandthelowerdealerswasproposed,andhowtoachievetheoptimalcostmanagementbythecooperationbetweentheupperandlowerenterpriseswiththehomogenousenterpriseswasfurtherexplainedinthearticle.Inaddition,someriskcostswhichmayoccurinthecooperationprocessandhowtoimplementcooperativeharmonywereanalyzed,andaccordingtotheanalysisresults,theenterprisecouldkeepawayfromtheserisksinadvance.Keywords:Cooperation,Valuechain,CostmanagementIntroductionThegenerationofthevaluechainistheresultofthecompetitionthatenterprisespursuedifferentcompetitivestrategies.Toenhancethestrategyoftheenterprise,AmericanstrategicmanagementscholarPorter(1985)firstputforwardthemethodofthevaluechainanalysis.Hethoughtthatthevaluechainwasthecombinationofaseriesofassociatedvaluableactivitiesoftheenterprise.AccordingtoPorter’stheoryofthevaluechain,the“costchain”correspondingwiththevaluableactivitiesexistsonthevaluechain(seeninFigure1).StartingfromtheexpensedevotionfortheproductR&D,thepreparationbeforetheproduction,andvariousconsumptionsinthemakingprocess,untiltoestablishingthesaleschannel,marketinganddistributionoutputandexpensesafterservice,this“costchain”supportsvariousactivitiesonthevaluechaintobedevelopedeffectivelytoincreasethevaluesoftheproductandfulfillclients’demands.Asthecomprehensiveconsumptionindexofthevaluechainactivity,thecostisrepresentedbyasortofformof“negativeincrement”.Thevaluechaincostmanagementistomanagethe“costchain”onthevaluechainoftheproduct,eliminatetheactivitieswithoutincrementsorwithlowefficiencies,reducetheamountof“negativeincrement”,minimizethecostsonthewholechain