基于价值链理论的成本管控有效性评价——以A机械公司为例  

Effectiveness evaluation of cost control based on value chain theory-Taking A machinery company as an example

作　　者：廖玲苹 Liao Lingping(Liuzhou OVM Machinery Co.,Ltd.,Liuzhou,Guangxi,545000)

机构地区：[1]柳州欧维姆机械股份有限公司,广西柳州545000

出　　处：《市场周刊》2025年第5期26-30,共5页Market Weekly

摘　　要：在全球化经济环境下,企业面临激烈的市场竞争和运营成本的增长。文章选取A机械公司为案例,基于价值链理论构建成本管控有效性评价体系,并采用熵值法计算出指标的权重,利用其权重对2014—2023年A机械公司成本管控有效性能力进行评价。结果表明,尽管A机械公司在发展能力和收益产出方面表现优异,但其运营效率和成本效率仍显不足。对此提出优化建议,旨在帮助A机械公司及同行业企业改进成本管控策略。In the global economic environment,enterprises are facing fierce market competition and rising operating costs.This paper takes A machinery company as a case,constructs a cost control effectiveness evaluation system based on the value chain theory,and uses the entropy method to calculate the weight of the index,and uses its weight to evaluate the cost control effectiveness capability of A machin ery company from 2014 to 2023.The results show that although A machinery company has excellent performance in development capabilities and revenue output,its operating efficiency and cost efficiency are still insufficient.Optimization suggestions are proposed to help A machin ery company and companies in the same industry improve their cost control strategies.

关 键 词：A机械公司 成本管控有效性 价值链理论 熵值法 

分 类 号：F275.3[经济管理—企业管理]