基于合作价值链的成本管理的研究英文翻译

PAGE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会计信息化1班学号2010247084PAGE10StudyontheCostManagementBasedontheCooperativeValueChainAbstractThecompetitionamongmodernenterpriseshasnotbeenthecompetitionaboutsingleenterprise,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,enhancetheefficiencyofthewholesupplychain,andmaketheenterprisesonthechainallwin.Inthedrasticcompetitionofthemarket,enterprisesfindthatonlytheinteriorcostcontrolhasnotfulfilledtheconsumers’demandsfortheproductcost,sotheybegintoseekhowtoreducetheiroperationcostsandacquiretheone-upadvantageofcostbymeansofothers’strengths,whichoffersthemarketenvironmentfortheoccurrenceofthevaluechainsystemandistheinteriorpowertoestablishthecooperativerelationshipamongenterprises(Li,2002,P.30-31).ThegeneralizedvaluechainmanagementreceivedPorter’sconceptofvaluesystem,andPorterthoughtthatthevaluesystemwascomposedbytheenterprisevaluechain,suppliervaluechain,channelvaluechain,purchaservaluechainandtheoperationunitvaluechainofthehomogenousenterprises.Theconceptofthevaluesystembeginstobeutilizedbyenterpriseswiththedevelopmentoftheeconomicglobalization.Undertheguidanceofthusideas,thecompetitionamongenterpriseshasnotbeenlimitedonlyintheinterioroftheenterprise.Thevaluechainoftheenterprisebeginstoparticipateinthemarketcompetitionasastrongaggregationwhichisthevalueresourceplantakingonecoreenterprisesurroundedbyotherenterprisesastheaxispoint,andtheplancontinuallysolidifythestabilityofthesystembythecooperationamongenterprises.Therefore,itisverymeaningfultostudyhowtostrengthenthevaluechaincostmanagementbythecooperation.LiteraturereviewEnglishscholarSimmonds(1981)putforwardtheconceptoftheSMA(StrategicManagementAccounting),andhethoughtthattheaccountingshouldlearnfromtheexterior,whichwouldhelpthecompanytoevaluateitscompetitivestatus.Theenterpriseisanopeningsystem,andthemanagementaccountingshouldpaymoreattentiontostudytheexteriorenvironment,understandthecompetitivecoststructureoftheenterprise,andnoticethecostcompetitivestatusoftheenterpriserelativetocompetitors.AmericanmanagementaccountingscholarsShankandGovindarajan(1989)agreedthatviewpoint,andfurtherdevelopedtherangeofthevaluechainbasedonPorter’svaluechaintheory(1985),andtheydefinedthevaluechainas“thevaluechainofanycompanycontainsthewholeprocessofthevalueproductionactivity”.Thisprocessincludesthewholecoursefromtheinitialsuppliersreceivetherawmaterialstothefinishedproductsaresenttotheusers.Theinteriorvaluechainofthecompanyassociateswiththesuppliervaluechainbythestockactivity,andassociatedwiththeclientvaluechainbythesalesandafterserviceactivities,sothewholevaluechainforms.Sotheadvantagesoftheenterprisecannotonlyrootintheadjustmentofthemarketrangeinvolvedbythevalueactivities,butrootintheharmonyamongenterprisesortheoptimizedbenefitsbroughtbyusingthevaluechaintogether.Inaddition,thenodeenterpriseswhichparticipateinthewholevaluechainanalysispossesscommonvalueorientation,andtheycansharesensitiveinformationandeffectivelyharmonizeandmanagetherelationshipsamongthenodeenterpriseonthesupplychain,whichcannotonlyincreasethetrusteachotheramongcooperators,enhancepurchasers’receivingefficiencyandreducethestock-in-tradeandthecostofthesupplychain,butmaketheactivitieswithsametypemoreeffectiveforthenodeenterpriseonthesupplychain,andaccordinglyenhancetheoperationefficiencyofthewholevaluechainforthecompany(Dekker,2000,P.41-52),andattractmoreenterprisesinthevaluechaintojointheenterpriseallianceinthefuture,andhelpthecompanytoimplementthewholevaluechainanalysisinthelargerrange.Therefore,itisveryimportanttocooperateandharmonizewithnodeenterprises,andsharetheinformationaboutthecostandperformancerelativetothevaluechainforthecompany.Withthedeepeningandutilizingofthevaluechaintheoryinenterprises,thistheoryhasgraduallybeenthedominantideaforthemultiformenterprisetoinstructitsstrategy.Bythedriveoftheeconomicglobalization,bymeansofthecooperationamongenterprises,thevaluesystemcomposedbythesuppliervaluechain,themanufacturervaluechainandthepurchaservaluechainemergesasthetimesrequire,andthevaluechaintheorybreakstheinteriorcharactersintheenterprise,andscholarsattentionsbegintoturntothewholevaluesystemformthesingleinterioroftheenterprise.Dekker(2003)usedtheideaofthevaluemanagementtoanalyzethevaluerelationonthesupplychain,andheanalyzedthevalueandcostcomposingamongthesupplier,themanufacturerandtheshopkeeperbytakingthelarge-sizedEnglishretailenterpriseastheexample,andputforwardthemethodofthevaluechainanalysis,andestablishedthechartmodelbasedonthevaluechainanalysis.Thecostcontrolmodeloftheclassifiedsupplyproposedbyhimcouldofferreferencedtheoreticalinstructionfortheenterprisecostcontrol.Dubois(2003)pointedouttheinfluencingdegreeofthemutualfunctionbetweentheenterprisewithotherassociatedenterprisesonthecostoftheenterprise,andheresearchedtherelationshipsamongthekeysuppliersandkeypurchasersandothercorrelativeenterprises,andtheinfluencingdegreetothecostoftheenterprisebasedontheanalysisoftheconcretecase,andhealsopointedoutthattheassociationbetweenthecostdriveandtheenterprisesonthevaluechain,andestablishedthebaseforthegameanalysisamongenterprises.YuFushengandDiCongzhi(2004)utilizedthetheoryofthevaluechaintodeeplystudythecostcontrol,anddefinedthethought,objectiveandcontentofthecostcontrolbasedonthevaluechaintheory,andreconstructthecostcontrolsystemtoeffectivelycontrolthecostoftheenterpriseandstrengthenthecompetitiveadvantageoftheenterprise.LiuYijuan(2004)establishedtheactivitycostmodeltoanalyzethecompletevaluechaintoachievethepracticeofthecostcontrolthroughintroducinganddiscussinghowoneEnglishretailenterprisebroketheboundaryofthecompany,utilizedthecostinformationofthenodeenterprisesinthevaluechainandmanagethemutualdependentrelationshipamongallactivitiesonthevaluechain,whichindicatedthatthereplacementofthepastopposedrelationshipwithsuppliersbythemutualcooperationandconsiderationamongnodeenterprisesinthesupplychaincouldharmonizethemanagetheactivitiesinthesupplychain,realizethecostcontrol,enhancetheoperationefficiencyandtheperformanceofthesupplychain.JiangXimingandCaoLi(2004)analyzedthedeficienciesofthepresententerprisecostcontrolfromtheviewofthevaluechain,analyzedrelationshipamongtheinteriorvaluechain,theexteriorvaluechainandthecostcontrol,andestablishedthecostcontrolguaranteesystembasedontheviewofthevaluechain.Basedonformerresearches,weconsideredthewholevaluechain(includingtheupperenterprisesandlowerenterprises),andstudiedhowtheenterprisecouldachievethecostoptimizationonthewholevaluechainbythecooperationbasedonthecooperativevaluechaincostmanagement.Atthesametime,wecombinedthegamethoughtwiththegeneralcostcontrolmethodintheenterprise,consideredtheextensionoftheinterioractivitycostcontrolmethodfortheenterprise,andstudiedtheinfluencingdegreeoftheriskinducedbythegamerelationshiptotheenterprisestrategycostcontrol.3.ThecostmanagementbasedonthecooperativevaluechainWhentherangeofthevaluechainmanagementextends,thevaluesystemhasnotbeenonlylimitedintheinteriorvaluestageintheenterprise,anditshouldsurroundthecoreenterprise,seekthecooperationfromtheupperandlowerenterprises,controltheinformation,materialsandcapitals,startfrompurchasingrawmaterials,makingmiddleproductsandfinishedproducts,andsendingproductstoconsumersbythesalesnetwork.Atthesametime,theenterpriseattractsexteriorenterprisesinthesameindustrytoparticipateinthecooperationbymeansofthecoreabilitytoresearch,develop,designandselltheproductstogetherandreducetheoperationconsumptionoftheenterprise.Thewholevalueactivityconnectsthesuppliers,manufactures,distributors,shopkeepers,finalusers,andtheenterpriseswithhomogenousbenefitstobestructuremodewithcompletefunctionnetworksystem(seeninFigure2).3.1CooperativecostmanagementwithsuppliersAsviewedfromthevaluechain,thecoreenterpriseandthesupplierareinsamevaluechain,andtheyarestrategicpartners.Onlybothsidesfullycooperate,themaximumvalueandthewin-winresultcanbeachieved.3.1.1Supplierparticipatinginadvance70%~80%oftheproductcostisconfirmedinthedesign,soitisveryimportanttoseektheopportunitytoreducethecostinthedevelopmentprocessoftheproduct.Thecooperationmodewithsuppliers’participationisadoptedintheproductdevelopmentprocess,anditsadvantageisthatthesupplierscouldknowthematerialsneededinthedevelopmentofthenewproductassoonaspossible,implementtheparalleldevelopmentandreducethecycleofthedevelopment.Inaddition,thesupplierscouldparticipateintheproductionofthecoreenterprise,givecounselsfortheenterprise,putforwardadvicestoimprovetheproductionandreducethecost.3.1.2ConfirmingsuppliersinadvanceConfirmingthesupplierinadvancemeanstoselectsuppliersinthedesignphase,andthesesuppliersareresponsibleforthecomponentsdesignortheengineeringsystemdesign,andallworksmaynotbechargedbysuppliers,buttherightsandresponsibilitiesshouldbedefinedclearly.Theadvantageofconfirmingsuppliersinadvanceistoallowdevelopmentmultipleengineeringdesigns,whichcouldlargelyenhancethedevelopmentspeedoftheproduct.Generally,thesuppliersselectedintheinitialphaseshouldnotonlyparticipateinthecomponentsdesign,butassisttheassemblingofsamplesandchargeforthecomponentsprovisionafterthenewproductispushed.Underthemodeofconfirmingsuppliersinadvance,suppliersprovidingcomplexcomponentsshouldnotonlyparticipateintheR&Dprocessoftheproductassoonaspossible,butanswerfortheproductquality,productioncostandoptimizationasthechiefprincipals,andtheyshouldensuretoprovidecorrespondingsystemsandcomponentsintime.3.1.3EstablishmentofobjectivecostThebasicprincipleoftheobjectivecostmethodistoconfirmtheobjectiveprofitoftheenterpriseaccruingtothepriceintheconsumptionmarketorthefinalconsumers’paymentprice,andcalculatethecostbythereverseoperationtodecomposetheobjectivecosttoconfirmthesupplycostortheproductioncostofvariouscomponents.Theobjectivecostofthecoreenterpriseissupplier’supperlimitoftheprice.Theoperationprogramunderthenewmodeistofirstconfirmthecapitalsofthecoreenterprise,thentellthesupplierswhattheyshoulddo,andfinallywaitsuppliers’answerwhethertheyshouldbargainonaccordingtothepriceproposedbythecoreenterprise.Inthepast,thecoreenterpriseforcedthesupplierstodepreciatecontinuallyandneverconsideredsuppliers’benefits.Inthenewmode,thecoreenterprisewillturntothecostfromtheprice,andbuildawin-winsituation.Thecoreenterpriseandsupplierswillcooperatecloselytosolvetheproblemsaboutcostandtechnology,andthetrustrelationshipbetweenbothsideswillbeconfirmed.3.2CooperativecostmanagementwithdealersItwillsavetransactioncosts,avoidtransactionriskandinvestmentrisk,enhancetheefficiencyoftherepertorymanagementandbetterserveclientsforthemanufacturertoselectgoodlowercooperativeenterprisesandeffectivelycooperatewiththem.Sotheinfluenceofthelowercooperativeenterprisesonthestrategicdecisionforthecoreenterpriseismoreandmoreimportant.3.2.1CooperativerepertorymanagementForlong,therepertorymanagementsinvariousphasesofthecirculationrunintheirwaysrespectively.Manufacture,shopkeeperandmerchantrespectivelyhavetheirrepertoriesandmaketheirrepertorycontrolstrategies,whichwillinevitablyinducethephenomenaof“demandexpansion”.Tosharetheinformationaboutthesupplyabilityandrepertorystatuswithdealerscanreducedealers’worries,andifthemanufacturercouldhelpthedealertomaketheorderbeforethesalesmidseason,hewillprovidebetterdesignproductionabilityandarrangeproductionscheduletofulfillthedemandsoftheproduct.Therefore,formanufacturersandlowerenterprises’benefits,theywillconsciouslyadoptthemodeofunitedrepertorytorealizetheallianceofbothsides.Intheunitedrepertory,thepopularmodeisCPFR(CollaborativePlanning,ForecastingandReplenishment),i.e.themanufactureanddealcooperatetoplan,forecastandcomplementstrategies,orutilizethegamebehaviorseachothertoreducethetransactioncostinthecooperation(Zhang,2004,P.59-61&Li,2004,P.42-43).3.2.2UnitedsalespromotionstrategyTheunitedsalespromotionstrategyisasortofalliedstrategybetweenthedealandthecoreenterprise,i.e.indealer’sfinalsalesphase,thedealerandmanufacturerparticipateinthesaletogetheraccordingtotheirrespectiveadvantagestoenhanceconsumers’satisfactionandextendtheirrespectivesalesprofits.Theunitedsalespromotionstrategyisasortofrenovationforthetraditionalsalesthinking.Thebasicthoughtoftheunitedsalespromotionstrategyisthatthecoreenterpriseutilizesitsadvantagetoparticipateindealer’ssalesactivity,forexample,thecoreenterprisesometimesmoreknowshowtoputtheproducttostimulateconsumers’purchasedesire.Inaddition,theunitedR&Dofthecoreenterprisewithpurchaserisonerepresentationforthecoreenterprisetoparticipateinthesale,becausethecoreenterpriseshouldperfecttheproductionanddesignoftheproduceaccordingtoconsumers’demands,evenaskthedealertocompleteitsdesign,sothenewcooperationexceptfortheunitedsaleformsbetweenthecoreenterpriseandthedealer.3.2.3UnitedpricingShopkeepers’retailpricingwilldirectlyinfluencetheprofitlevelofthecoreenterprise.Becausethemanufacturerhardlycontrolshopkeeper’spricing,ifthepricingofthecoreenterpriseislowerthantheshopkeeper’santicipatedprofit,andeventheretailpricingcanmakethecoreenterpriseandtheshopkeeperacquiremaximumchannelprofit,shopkeeperalsowillselectthepricingfromhisownmaximumprofit.However,becausetheycannotacquiremaximalintegratedprofitinthestateofnon-cooperationandcannotmaketheirrespectiveprofitsmaximum,soforthepricing,thecoreenterpriseandtheshopkeeperhavethecooperativegamebase,andtheobjectiveofthecooperationistoreducethetransactioncostofhagglingbyunitedpricingandrealizetheintegrationofsalespricing.3.3CooperativecostmanagementwithhomogenousenterprisesThehomogenousenterprisesmeantheenterpriseswithsamebenefitobjectiveinthesameindustry.Generally,theenterprisewillconsiderthecooperationincertainvaluephasewithhomogenousenterprisesaccordingtotheassociatedandsharingthoughtsinthevaluechaintheory.Inthecooperation,theenterprisewillrelegatethepartwithoutobviousadvantagetohomogenousenterprisestocompeteit,forexample,thedesignofcertaincomponents,theR&Dofcertaintechnologyandsharingthesaleschannelwithhomogenousenterprises.Thecooperationamonghomogenousenterprisesrootindifferentcorecompetitionsofdifferententerprises,andthecooperativeenterprisesrespectivelypossessstrongstrengthincertainaspect,sotheyhavedifferentvalueincreasepoints.Forthemaximizationofrespectivebenefits,theseenterpriseswillconsidermanyfactorssuchasoperationassociationandoperationimportancetocontractnon-coreworkstootherenterprises,i.e.thehomogenouscooperationinthevaluesystemshouldseekthebenefitcrossingintheinterestconflicttorealizewin-wincooperation,maximizebotherbenefitsinthevaluesystemandeffectivelycontrolthecost.Inthebenefitmaximization,theenterprisestrytosolvetheinterestconflictandachievethewin-wineffectbythegamebehaviorwithhomogenousenterprises,andaccordinglyreducethemanagementcostandthetransactioncostinthecooperation.4.CooperativeharmonyandriskcostThecompletevaluechainofthecompanyisaseriesofcombinationsofallcorrelativeactivitiesofdifferententerprisesincludingcustomersandsuppliersinthesupplychainextendingacrossorganizationalboundaries.Therelationshipgovernanceamongcompaniesinthevaluechainismainlytoharmonize,manageandcontrolthemutuallydependentactivities(includingtheactivitiesharmonizingandinfluencingtheboundariesofthecompany)betweentwoneighboringnodeenterprisesandthemutualcapitaltransmission.Theinteriorharmonizingmechanismofthecompanycantaketheadministrativeorderastheprimarymeasure,butthenodeenterprisesinthevaluechainareindependenteachother,andtheauthoritymechanismisdeficienttoharmonizetherelationshipsamongthem.GulatiandSingh(1998)thoughtthattheencouragementmechanism,thestandardoperationprogram,thedisputesolution,thenon-marketpricingsystem,andotherpropermeasurescanbethecontrolmechanismstomanagetherelationshipsamongcompaniesinthevaluechain.Inaddition,Thompson(1967)thoughtthatthemutualdependenceanduncertaintyabouttheactivitiesinthenodeenterpriseswerestronger,andtheymoreneedtoharmonizeandmanagetheserelationships.Therefore,toharmonizetherelationshipsamongnodeenterpriseinthevaluechain,themutuallydependentactivitiesandthecapitaltransformationsamongcompaniesshouldbefirstharmonizedandmanaged,andthemanagementmeasuresarerelatedwiththecooperativerelationships(suchasmergerrelationship,seriesrelationshipandreciprocalrelationship)amongnodeenterprisesinthevaluechainandtheuncertaintyoftheactivitiesengagedbythesecompanies.Becausetheenterprisesinthevaluechainareindependenteachother,thecooperationismainlytoformthecontractbythenegotiation.Thecontractistheagreementachievedbypeoplewhoactualizethecooperationandbenefitdistribution.Tosignacontractmustpaycorrespondingcost,andbecauseofthediversityofthecontractform,toachievedifferentcontractwillconsumedifferenttransactioncostsandinducedifferentcooperativeeffects.Butinthegameprocess,therearestillsomedecisiveriskfactorswhichwillraisethecostfortheenterprise.First,forbothsidesinthecooperation,(1)theenterprisesparticipatinginthecooperationgenerallypossesscertainstrengthandcertainstabilityforthedevelopmentstrategy,buttheycannoteliminatethecostsinducedbytheadjustmentandadaptationforthecooperationwhenthemanagementstrategychangeslargely,(2)thoughthecooperationemphasizessharinginformation,butthecooperationmemberscannotrealizecompleteinformationsharinginthecooperationbecauseoftheirrespectivebenefits,andthecooperatorcannotknowtheother’sinformationsufficiently,andthephenomenonofinformationasymmetrywilloccur,andthecooperatorswillcontinuallyselecttheirpartnersinthecooperationprocess,sotheadditivecooperationselectioncostwilloccur,(3)intheimplementationprocessofthecooperation,cooperatorsmayadopttheopportunismbehaviors,andthe“moralrisk”mayoccur,sotheenterprisecertainlyadoptcorrespondingmeasurestokeepaway,andthecosttopreventtheriskoccurs,(4)inthegameprocessofthecooperation,becausebothsidesareinclinedtokeeptheirprivateinformation,pokeothers’informationandpreventinformationloss,theinformationtechnologyandthesafetyriskabouttheinformationemergeastimesrequire,sothecostofinformationsafetywilloccur.Second,asviewedfromtheexterioreconomicenvironment,(1)inthevaluesystem,thedisagreementofbenefitswillcertainlyinducethecompetitionwhichmaybefromcooperatorsorexterior,andtheanycompetitionwillbringcertainuncertaintyandcompetitivecostforthemanagementandcooperationoftheenterprise,(2)inthecooperation,theenterpriseinevitablyneedstheinformationtransmissionamongenterprises,becausethe“informationchannel”iseasilyinfluencedbytheexteriorjammingfactors,andthe“informationdistortion”willbringrisklossforthecooperativeenterprises,(3)inthebusinesscooperationacrossregionsandcountries,thedifferencesinthecustomsandculturalbackgroundswillbringriskcostsforthecooperation.Thoughenterprisesallhopetoreducethetransactioncostbythecooperation,butinthecooperativegameprocess,thecostsstillmayhappen.Thegenerationofthesecostsisinducedbyaseriesofuncertainfactorsincludingtheuncertaintyofthedecisionofthecoreenterprise,theuncertaintyoftheexteriorcooperativeenterprisebroughtbytheuncertaintyofthecoreenterprise’sdecision,theuncertaintyoftheexteriorcooperativeenterprise’ssubjectivebehaviorsandtheuncertaintyofthemanagementenvironment,andtheseuncertaintiesbringpreventioncostsandriskcostsforthecooperationamongenterpriseanddirectlyinfluencetheefficiencyofthecooperation.PAGEPAGE5基于合作价值链的成本管理的研究摘要现代企业间的竞争已不再是单个企业的竞争，而是价值链与通过合作增强企业网竞争力之间的竞争。根据波特的价值链理论，这样的观点，整个价值链条包括上游供应商和下游经销商，以及如何通过与上下游企业之间的合作，实现最优的成本管理在文章中得到进一步的解释。此外，某些风险的成本可能在合作过程中发生和如何实施合作协调进行了分析，并根据分析的结果，企业可以提前避开这些风险。关键词：合作;价值链;成本管理简介价值链的产生是企业追求不同的竞争策略的成果。为了提高企业的战略，美国战略管理学者波特（1985）首次提出了价值链分析方法。他认为，价值链是一系列相关企业价值活动的联合。根据波特的价值链理论，“价值链”的价值活动存在相应的价值链。本文从企业产品研发费用投入，生产前的准备，以及制作过程中的各种消耗，直到建立销售渠道，营销和销售后服务等一系列过程入手，这种“价值链”可有效地提高产品的价值和更好地满足客户需求。作为衡量价值链活动的综合能耗指标，成本是通过一种“负增量形式”。价值链成本管理是管理在产品价值链的“成本链”，既不不增加也不降低效率的活动，能够起到减少整个供应链成本，提高供应链的整体效率，从而使企业在价值链中获得优势。在激烈的市场竞争中，企业发现，只是内部成本控制已不能满足消费者对产品成本的要求，于是他们开始寻求如何降低营运成本，获得了成本优势的方法。通过研究别人的优势，为价值链的系统在市场环境中和企业间建立合作关系的内部支撑。广义的价值链管理隶属于波特的价值体系，波特认为价值体系是由企业的价值链，供应商价值链，渠道价值链，采购价值链和价值链的操作单元共同构成。随着经济全球化的发展价值体系的概念也被企业广泛熟知。因此，在这样的思想的指导下，企业之间的竞争已不仅仅是局限于企业内部。企业的价值链开始参与市场竞争作为一个强大的聚集是价值资源计划以一个核心企业被其他企业为轴点，不断巩固和计划，系统的稳定性由企业之间的合作。因此，研究如何通过合作加强价值链成本管理是非常有意义的。文献评论英国学者西蒙斯（1981）提出的SMA的概念（战略管理会计），他认为会计应该从外部学习，这将帮助公司评估其竞争地位。企业是一个开放系统，和管理会计应多注意研究的外部环境，了解企业的竞争力的成本结构，并注意到企业的成本相对竞争地位的竞争对手。美国管理会计学者胫戈文达拉扬（1989）同意这个观点，并进一步发展了价值链的范围以波特的价值链理论（1985），和他们的价值链的定义为“任何公司的价值链包括全过程的价值生产活动”。这个过程包括从最初的供应商的整个过程，得到成品原料送到用户。本公司将通过股票活动供应商价值链内部价值链，和售后服务活动由销售客户价值链和相关的，所以整个价值链形成。所以企业的优势可以在价值活动所涉及的市场范围的调整不仅根，而根在企业或优化效益，运用价值链在一起带之间的和谐。此外，企业在整个价值链分析中具有共同的价值取向，他们可以共享敏感信息和有效的协调和管理供应链上各节点企业之间的关系，这不仅可以增加信任彼此之间的合作伙伴，提高买方接收效率、减少贸易和供应链成本的股票，但使活动具有相同类型的更有效的供应链上的节点企业，从而提高整个价值链的运行效率，并吸引更多的企业加入价值链联盟，帮助公司实现更大范围内的价值链分析。深化利用企业的价值链理论，使其逐渐成为指导企业战略多元化的主导思想。在经济全球化的驱动下，通过企业间的合作，供应商，制造商和买方价值链应运而生，价值链理论在企业内部被打破，学者的关注也开始转向企业的内部整体价值系统形成。基于合作价值链的成本管理当价值链管理的范围，价值体系已不仅仅是局限于企业内部价值阶段，应围绕核心企业，向上下游企业的合作，控制信息，材料和资金，从原材料采购开始，中间产品和成品的制作产品，并通过销售网络向消费者发送产品。同时，企业也与其他企业参与产品设计研究，加强彼此合作，降低企业的成本。整个价值活动连接供应商，制造商，分销商，零售商，最终用户构成具有功能强大、齐全的网络体系结构模式。3.1、成本管理与供应商合作从价值链的角度看，核心企业与供应商在同一价值链上，他们是战略合作伙伴。只有双方充分合作，才能实现利益最大化和达到双赢的结果。3.1.1、供应商参与推进70%-80%的产品成本在设计的时候就能确认，所以寻求机会减少在产品开发过程中的成本非常重要。在产品开发过程中，采用的是供应商参与的合作模式，它的优点是，供应商可以在新产品设计中对所需要的原材料，实现并行开发，降低开发周期。此外，供应商可以参与核心企业的生产，给企业充当顾问，提出建议来提高产量和降低成本。3.1.2、确认供应商提前通过预先确定的供应商选择方法确认在设计阶段的供应商，这些供应商负责产品组件的设计或工程系统设计，过程中应明确权利和责任。提前确认供应商的好处是允许多个开发工程设计，可大大提高产品的开发速度。一般来说，在初始阶段选定的供应商应不仅参与零件设计，但协助组装的样品和电荷的组件提供新产品推后。确认供应商提前模式下，供应商提供的成分复杂，不仅要参与产品的研发过程中尽快回答，但对产品质量，生产成本和优化为主要原则，并应确保及时提供相应的系统和部件。3.1.3建立目标成本目标成本法的基本原理是确定企业的价格在消费市场和最终消费者支付的价格带来的利润的目的，和计算成本的逆向操作分解，确定各部件的供应成本或生产成本目标成本。核心企业的目标成本是价格的供应商的上限。在新的模式下运行的程序是先确定企业的核心资本，然后告诉供应商，他们应该做什么，最后等待供应商回答他们是否应该指望通过核心企业提出的价格。在过去，核心企业迫使供应商降价不断，从不考虑供应商的利益。在新的模式下，核心企业将从价格成本，并建立一个双赢的局面。核心企业与供应商将紧密合作解决技术和成本的问题，而双方之间的信任关系将得到确认。3.2经销商合作成本管理这将节省交易成本，避免交易风险和投资风险的发生，提高在经销商确定下合作企业的库存管理和更好的服务客户的效率。所以以合作企业为核心的企业战略决策的影响越来越重要。3.2.1协同库存管理长期以来，他们的方法分别在循环运行各阶段的库存管理。零售商和经销商有各自的目的来实施他们的库存控制策略，这将不可避免地导致“扩大内需