本文以价值链理论为基础,通过对其理论特性的把握,从企业行为而非传统的会计方法的角度来考察企业成本,提出了诸如培养新的成本意识、建立价值链成本核算体系、动态控制、及虚拟化价值链管理等具体的实施途径,从而降低企业成本,使其在竞争中处于优势地位。 Based on the theory of value chain, this paper examines the corporate cost from the perspective of enterprise behavior rather than the traditional accounting methods. It puts forward some suggestions on how to cultivate new cost awareness, establish value chain cost accounting system, dynamic control , And virtualized value chain management and other specific ways of implementation, thereby reducing the cost of the enterprise, making it in a competitive position.