价值链视角下海尔智家的战略成本管理  

Strategic Cost Management of Haier Smart Home from the Perspective of Value Chain

作　　者：孙佳慧 

机构地区：[1]河北地质大学管理学院,河北 石家庄

出　　处：《国际会计前沿》2024年第6期893-902,共10页Frontiers of International Accounting

摘　　要：成本问题是一个企业生存和发展的关键因素。随着全球经济的下滑,国际形势的紧张,以及竞争的日益激烈,原材料的成本也在不断上升。在这样的情况下,仅仅通过降低单一环节的成本已经无法满足需求,如何有效地降低成本,优化成本结构,实现企业各环节的价值最大化,增强企业的竞争力,已经成为企业必须面对的难题。本文基于价值链和战略成本管理的基本理论,分析了国内外的相关前沿文献资料,概括了家电行业的发展现状,分析了海尔智家的战略定位、企业发展的优势和劣势、成本动因以及战略成本管理的具体实施措施等内容。同时,我们还与其他同行业的企业进行比较和分析,研究海尔智家在战略成本管理方面的成效和不足,并针对其在战略成本管理方面存在的问题提出了相应的建议,以供其他企业和整个行业参考。Cost is a key factor for the survival and development of a business. With the decline of the global economy, the tense international situation, and the increasingly fierce competition, the cost of raw materials is also constantly rising. In such a situation, simply reducing the cost of a single link is no longer sufficient to meet the demand. How to effectively reduce costs, optimize the cost structure, maximize the value of each link in the enterprise, and enhance the competitiveness of the enterprise have become difficult problems that enterprises must face. This article is based on the basic theories of value chain and strategic cost management, analyzing relevant cutting-edge literature at home and abroad, summarizing the current development status of the home appliance industry, analyzing Haier Smart Home’s strategic positioning, advantages and disadvantages of enterprise development, cost drivers, and specific implementation measures of strategic cost management. At the same time, we also compared and analyzed with other companies in the same industry, studied the effectiven

关 键 词：战略成本管理 价值链 海尔智家 家电制造业 

分 类 号：F42[经济管理—产业经济]