基于现代价值链理论的成本控制——以海尔集团为案例

Cost Control Method Based on Modern Value Chain Theory——The Case of Haier Group

摘要: 在日趋完善的市场经济和经济全球化的大背景下，国内企业面临着前所未有的激烈竞争和巨大挑战，我国现代企业不仅要致力于如何高效率地满足客户个性化、多元化的需求，还应该谋求成本与效益的最优组合，而并非单纯孤立地降低成本、以单一的手段提高企业利润。鉴于此，本文通过基于现代价值链理论的成本控制研究，从价值的创造和优化等不同角度来理解国内企业的成本，有助于国内企业对成本本质的理解和对成本的进一步有效控制。本文首先介绍了价值链和成本控制的相关理论，在此基础上说明本文研究的意义。接着，本文对现代企业成本控制存在的问题进行了简要的阐述和分析，揭示国内企业传统成本控制方法的局限性。本文的主体内容是以国内制造型企业为例，构建基于现代价值链理论的成本控制框架，并具体阐明在产品研发与设计、原材料的采购、生产、销售和售后服务价值链中成本控制的重点和方法。最后，以海尔集团在大型家电领域里成功运用现代价值链理论分析进行有效的成本控制为案例，进一步说明了基于现代价值链理论的成本控制的现实意义。

Abstract: With the rapid development of market economy and integration of global economy, enterprises face intensely fiercer competition and challenge than ever before. Modern Chinese enterprises should therefore pay attention to seeking an optimal combination of cost and benefit. To better understand the concept of cost, the paper focuses on the research of cost control based on value chain theory which has been of great use in helping national enterprises to better reduce and control cost efficiently and effectively. The first part of the paper briefly introduces the concepts of value chain and cost control. Then the paper reveals and analyzes the problems of current cost control methods in most Chinese domestic enterprises. The main part of the body is to elaborate the critical points and aspects of cost control ways during the five processes in production in the value-chain-analysis-based cost control method, upon which a framework of cost control based on value chain theory is built. Finally, the paper reinforces the practical significance of value-chain- theory-based cost control method by the example of Haier Group, who has applied this method to effectively control its cost and made a great success.