题 目:降低企业价值链成本管理有效性的问题及其对策--以上海达丰为例 摘要随着社会经济的发展，企业之间的竞争越来越激烈，企业不仅要想着如何去创造自己的企业价值，还应该重视企业的成本管理。价值链理论的提出使成本管理与价值链思想的结合有了可能，并且付诸实践。但是企业中还是存在许多降低价值链成本管理有效性的问题，本文围绕这些问题展开了探讨并提出了相应的对策。本文运用实地考察法、案例分析法，对上海达丰企业价值链成本管理有效性进行研究，发现上海达丰代加工企业在降低价值链成本管理有效性方面存在着对价值链成本管理细节不重视、企业自身的创新能力不够强等问题。本文针对上述存在的问题提出了相应对策，如提升自身的创新能力，重塑企业价值链结构，提高价值链成本管理的意识，重视价值链成本管理的细节，努力消除部门主义，建立价值链成本管理的有机奖惩机制等等。 关键词：上海达丰；价值链；成本管理； 有效性；AbstractWith the development of social economy, the competition among enterprises is becoming more and more fierce. Enterprises should not only think about how to create their own enterprise value, but also pay attention to the cost management of enterprises. The theory of value chain makes it possible to combine cost management with value chain thought and put it into practice. However, there are still many problems in reducing the effectiveness of value chain cost management in enterprises. This paper discusses these problems and puts forward the corresponding countermeasures. In this paper, the effectiveness of the value chain cost management of Shanghai dafeng enterprise is studied by means of field investigation method and case analysis method. It is found that the Shanghai dafeng processing enterprise pays little attention to the details of the value chain cost management and its own innovation ability is not strong enough in reducing the effectiveness of the value chain cost management. In view of the above problems, this paper pu...
