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1、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2010247084Study on the Cost Management Basedon the Cooperative Value ChainAbstract The competition among modern enterprises has not been the competition about single enterprise, but the competition among the value chains and the enterprise
2、 needs to strengthen the competitive ability by the cooperation. Based on developing Porters value chain, the opinion that the whole value chain contains the upper suppliers and the lower dealers was proposed, and how to achieve the optimal cost management by the cooperation between the upper and lo
3、wer enterprises with the homogenous enterprises was further explained in the article. In addition, some risk costs which may occur in the cooperation process and how to implement cooperative harmony were analyzed, and according to the analysis results, the enterprise could keep away from these risks
4、 in advance.Keywords: Cooperation, Value chain, Cost management1. Introduction The generation of the value chain is the result of the competition that enterprises pursue different competitive strategies. To enhance the strategy of the enterprise, American strategic management scholar Porter (1985) f
5、irst put forward the method of the value chain analysis. He thought that the value chain was the combination of a series of associated valuable activities of the enterprise. According to Porters theory of the value chain, the “cost chain” corresponding with the valuable activities exists on the valu
6、e chain (seen in Figure 1). Starting from the expense devotion for the product R&D, the preparation before the production, and various consumptions in the making process, until to establishing the sales channel, marketing and distribution output and expenses after service, this “cost chain” supports
7、 various activities on the value chain to be developed effectively to increase the values of the product and fulfill clients demands. As the comprehensive consumption index of the value chain activity, the cost is represented by a sort of form of “negative increment”. The value chain cost management
8、 is to manage the “cost chain” on the value chain of the product, eliminate the activities without increments or with low efficiencies, reduce the amount of “negative increment”, minimize the costs on the whole chain, enhance the efficiency of the whole supply chain, and make the enterprises on the
9、chain all win. In the drastic competition of the market, enterprises find that only the interior cost control has not fulfilled the consumers demands for the product cost, so they begin to seek how to reduce their operation costs and acquire the one-up advantage of cost by means of others strengths,
10、 which offers the market environment for the occurrence of the value chain system and is the interior power to establish the cooperative relationship among enterprises (Li, 2002,P.30-31). The generalized value chain management received Porters concept of value system, and Porter thought that the val
11、ue system was composed by the enterprise value chain, supplier value chain, channel value chain, purchaser value chain and the operation unit value chain of the homogenous enterprises. The concept of the value system begins to be utilized by enterprises with the development of the economic globaliza
12、tion. Under the guidance of thus ideas, the competition among enterprises has not been limited only in the interior of the enterprise. The value chain of the enterprise begins to participate in the market competition as a strong aggregation which is the value resource plan taking one core enterprise
13、 surrounded by other enterprises as the axis point, and the plan continually solidify the stability of the system by the cooperation among enterprises. Therefore, it is very meaningful to study how to strengthen the value chain cost management by the cooperation.2. Literature review English scholar
14、Simmonds (1981) put forward the concept of the SMA (Strategic Management Accounting), and he thought that the accounting should learn from the exterior, which would help the company to evaluate its competitive status. The enterprise is an opening system, and the management accounting should pay more
15、 attention to study the exterior environment, understand the competitive cost structure of the enterprise, and notice the cost competitive status of the enterprise relative to competitors. American management accounting scholars Shank and Govindarajan (1989) agreed that viewpoint, and further develo
16、ped the range of the value chain based on Porters value chain theory (1985), and they defined the value chain as “the value chain of any company contains the whole process of the value production activity”. This process includes the whole course from the initial suppliers receive the raw materials to the finished products are sent to the users. The interior value chain of the company a
