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讨论系 别商学院姓 名张俊专 业会计学班 级会计信息化 1 班学 号2025247084Study 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 needs to strengthen the competitive ability by the cooperation. Based on developing Porter’s 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 lower 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 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) first 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 Porter’s theory of the value chain, the “cost chain” corresponding with the valuable activities exists on the value 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...
