当前,经济环境发生的翻天覆地变化,对企业传统成本管理方法产生了巨大冲击。企业必须转换成本管理观念,拓宽成本管理的内容,改进成本管理的方法。当代价值链成本管理体系对改善企业经营管理、提升企业成本竞争优势,实现企业战略目标具有极其重要意义。 At present, the drastic changes in the economic environment have had a huge impact on the traditional cost management methods of enterprises. Enterprises must change the concept of cost management, broaden the content of cost management, cost management methods to improve. The contemporary value chain cost management system is of great importance to improve the management of enterprises, enhance the competitive advantage of cost and realize the strategic goal of the enterprise.