管理会计在企业价值链成本管理中的应用案例分析  

Case Study of the Application of Management Accounting in Enterprise Value Chain Cost Management

作　　者：殷童童 YIN Tongtong(Heilongjiang University,Harbin 150006,China)

机构地区：[1]黑龙江大学,黑龙江哈尔滨150006

出　　处：《商业观察》2025年第4期95-98,102,共5页BUSINESS OBSERVATION

摘　　要：《国家发展改革委等部门关于做好2024年降成本重点工作的通知》指出,扎实推进降成本工作是增强经济回升向好态势的重要举措,需要坚持降本减负工作的有序开展,支持企业转型升级降本。企业在开展价值链成本管理的过程中,需要重点关注管理会计所具备的科学指导作用,通过有效控制,提高企业经济效益,进而实现提高成本管理质量的目标。文章以JD集团为案例,分析完善企业价值链成本管理的重要价值,思考价值链成本管理的实际使用情况,并提出优化价值链成本管理的具体策略。The Notice from the National Development and Reform Commission and Other Departments on the Key Work of Cost Reduction in 2024 points out that solidly promoting cost reduction is an important measure to enhance the upward trend of economic recovery,and it is necessary to adhere to the orderly development of cost reduction and burden reduction work,and support the transformation and upgrading of enterprises to reduce costs.In the process of value chain cost management,enterprises need to pay attention to the scientific guiding role of management accounting,improve the economic benefits of enterprises through effective control,and achieve the goal of improving the quality of cost management.Taking JD Group as a case,this paper analyzes the important value of improving the cost management of the enterprise value chain,considers the practical use of value chain cost management,and puts forward the specific strategies for optimizing the value chain cost management.

关 键 词：管理会计 企业价值链成本管理 应用案例 

分 类 号：F275.3[经济管理—企业管理]