基于价值链的A造船公司战略成本管理研究  

Research on Strategic Cost Management of Shipbuilding Company A Based on Value Chain

作　　者：曲奕霏 Qu Yifei(School of Economics and Management,Jiangsu University of Science and Technology,Zhenjiang Jiangsu 212000,China)

机构地区：[1]江苏科技大学经济与管理学院,江苏镇江212000

出　　处：《现代工业经济和信息化》2025年第3期229-231,共3页Modern Industrial Economy and Informationization

摘　　要：在经济不断发展的背景下,企业在市场竞争中面临着诸多问题与风险。企业迫切需要进行成本管理以提升效率,价值链战略成本管理是企业成本管理的重要内容。造船企业作为制造企业的典型代表,在成本管理中存在许多问题,将站在价值链视角下探讨船舶制造企业战略成本管理,旨在提升生产效率,实行科学的价值链战略成本管理,实现A造船企业的可持续发展。Under the background of continuous economic development,enterprises face many problems and risks in market competition.Enterprises urgently need to carry out cost management to improve efficiency,and value chain strategic cost management is an important part of enterprise cost management.Shipbuilding enterprises as a typical representative of manufacturing enterprises,there are many problems in cost management,will stand in the value chain perspective to explore the strategic cost management of shipbuilding enterprises.It aims to improve production efficiency,implement scientific value chain strategic cost management,and realise the sustainable development of A shipbuilding enterprise.

关 键 词：价值链 战略成本管理 船舶制造企业 

分 类 号：F426[经济管理—产业经济]