会计学院知识库

处于经济全球化以及供给侧改革的时代背景下，企业应以顾客个性化、多样化的需求为驱动力，改革成本管理方法。站在价值链视角，战略成本管理将成本的管理同战略联系起来，推动企业快速完成整体战略目标，增强竞争优势。

美的集团作为中国知名家电企业，围绕企业全价值链施行战略成本管理：打造先进的两层四级研发结构、柔性化改进生产线、铺设安得智慧物流网络等策略改进内部价值链；组建战略联盟、以销定产式生产、推行数字化供应链管理、布局海外市场等措施优化外部价值链，成功地建立了较为完善的全价值链体系，有效整合了企业内外资源。研究表明，企业通过施行价值链战略成本管理举措，取得了一定的良好成效，有效地降低了内外价值链优势环节成本，并使主要财务指标得到了改善，具体表现为：研发能力提升，技术转化优势明显；生产效率提升，产品成本结构得到优化；外部产业链协同，仓储成本大幅降低，海外市场扩张，营收领先对手；财务能力稳步提高。

本文首先说明研究背景、意义、方法以及思路，接着梳理并评述价值链以及战略成本管理的国内外重要研究。其次依靠理论依据，运用产业环境五力模型和SWOT对美的集团进行战略定位分析，再剖析集团战略成本动因以及内外部价值链，研究其成本管理效果并进行财务评价。研究结论认为美的集团：一，内部价值链优势提升，产品实现领先；二， 导向转为客户需求，产品成本降低；三，产业链内共享信息，运营效率提高；四，全球并购市场扩大，协同效应显著。

Under the background of economic globalization and supply-side reform, enterprises should reform the cost management method with the personalized and diversified needs of customers as the driving force. From the perspective of value chain, strategic cost management links cost management with strategy, promotes enterprises to achieve the overall strategic objectives quickly, and enhances enterprises' competitive advantage.

As a famous enterprise in China, Midea implements strategic cost management around the whole enterprise value chain: by creating a two-tier, four-tier research and development structure, flexible and perfect production line, implementing advanced technology innovation and other strategies, enhance the internal value chain of the enterprise. Through strategic alliance, sales oriented production, digital supply chain management and overseas market layout, the external value chain has been optimized and a relatively perfect system has been established Complete value chain, effective integration of internal and external resources. The research shows that through the strategic cost management measures of value chain, the enterprise has achieved good results, effectively reduced the cost of strong links in the internal and external value chain, and improved the key financial indicators. It mainly includes: improving production efficiency, optimizing product cost structure; external industrial chain synergy, greatly reducing storage costs, expanding overseas markets and revenue of major competitors; Financial capacity has steadily improved.

This paper first describes the research background, significance, methods and ideas, and then reviews the important research results on value chain and strategic cost management at home and abroad. Based on the theory, this paper analyzes the strategic positioning of the group by using the industrial environment five forces model and SWOT model, and then analyzes the strategic cost factors and the internal and external value chain of the group. Study the effect of cost management and make        financial evaluation. The results show that Midea: (1)the advantages of the internal value chain are improved to achieve the leading products; (2)the orientation to customer demand, product cost reduction; (3)information sharing within the industry chain improves operational efficiency; (4)the global market is expanding with  significant synergies.