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制造业是中国经济的重要支柱，对中国经济的健康稳定发展有着重要影响。虽然近年来中国制造业取得了长足进步和快速发展，但企业仍然面临着成本结构不合理、竞争激烈等挑战。因此，当前的重要任务是企业如何在战略层面上降低成本，获得竞争优势。随着传统制造业向智能制造的转型加速，企业的价值创造模式和战略成本管理重点已经从价值链转向价值网络。价值网络打破了企业间的信息壁垒，通过将价值网络成员的优势资源有效整合到核心业务活动的管理中，可以有效降低企业成本。因此，探索基于价值网络的战略成本管理模式对促进中国制造业的转型加速、迭代升级具有重要意义。

作为家电行业的领军企业，海尔智家紧跟物联网时代的步伐，与时俱进地调整战略方向，依托智能制造，实现了从家电制造商到智能家居解决方案服务商的转型，而海尔智家的成功与它基于价值网络的战略成本管理密不可分。因此，本文采用案例研究法，以海尔智家为例，研究其基于价值网络的战略成本管理具有现实指导意义。首先，本文对国内外战略成本管理和价值网络理论的相关文献进行了梳理，并据此确定了研究方向。其次，在理论层面，阐述了战略成本管理的概念、特点和分析方法，以及价值网络与战略成本管理的定义、基本结构、特点和关系；然后详细讨论了海尔智家的基本情况及其战略定位、战略成本动因。然后根据价值网络的结构、结构优势、战略成本管理措施三个方面总结出了基于价值网络的海尔智家战略成本管理的模式；并将海尔智家的相关指标与同行业的龙头企业美的集团和格力电器进行横向和纵向比较，分析其基于价值网络的战略成本管理的实施效果；最后，归纳案例结论并总结经验启示，以期能为其他制造业企业提供从价值网络角度进行战略成本管理的借鉴与参考。

The manufacturing sector is an important pillar of China's economy and has a significant impact on the healthy and stable development of the Chinese economy. Although China's manufacturing industry has made great progress and rapid development in recent years, enterprises are still facing challenges such as unreasonable cost structures and fierce competition. Therefore, the important task now is how enterprises can reduce costs and gain competitive advantages at a strategic level. With the acceleration of the transformation from traditional manufacturing to smart manufacturing, the value creation model and strategic cost management focus of enterprises have shifted from the value chain to the value network. Value networks break the information barriers between enterprises, and by effectively integrating the superior resources of value network members into the management of core business activities, enterprise costs can be effectively reduced. Therefore, exploring the strategic cost management model based on value networks is of great significance in promoting the transformation and acceleration of China's manufacturing industry, as well as iterative upgrading.

As a leading enterprise in the home appliance industry, Haier Smart Home has followed the pace of the Internet of Things era, adjusted its strategic direction with the times and achieved the transformation from a home appliance manufacturer to a smart home solution service provider by relying on smart manufacturing, and the success of Haier Smart Home is inextricably linked to its strategic cost management based on value networks. Therefore, this paper adopts the case study method to study Haier Smart Home's strategic cost management based on value network as an example, which is of practical guidance. Firstly, this paper compares the relevant literature on strategic cost management and value network theory at home and abroad, and identifies the research direction accordingly. Secondly, at the theoretical level, the concept, characteristics and analysis methods of strategic cost management, as well as the definition, basic structure, characteristics and relationship between value network and strategic cost management are explained; then the basic situation of Haier Smart Home and its strategic positioning and strategic cost motivation are discussed in detail. Then the model of Haier Smart Home's strategic cost management based on value network is summarized based on three aspects: the structure of value network, structural advantages and strategic cost management measures; and the relevant indicators of Haier Smart Home are compared horizontally and vertically with the leading enterprises in the same industry, Midea Group and Gree Electric, to analyze the effect of its implementation of strategic cost management based on value network; finally, the case conclusion is summarized and experience Finally, the conclusions of the case are summarized and the experiences are drawn, with a view to providing reference for other manufacturing enterprises to carry out strategic cost management from the perspective of value network.