会计学院知识库

  随着科技的快速发展，企业之间的合作日益紧密，并且由于全球化、新冠疫情等外部因素的影响，企业之间的竞争变得更加激烈。在企业的长期发展过程中，只关注内部的传统成本管理方法已经无法满足企业的长期发展。将价值链的思想运用到成本管理中，从全局的角度出发，对企业的成本管理从内部向企业外延伸，不仅可以起到降低成本的效果，还能够整合整条价值链上的价值增值，进而完善企业间的合作和商业模式，提高企业的市场竞争优势。

  本文首先对国内外相关文献进行梳理总结，对价值链成本管理的相关理论进行探讨，为案例研究提供了理论基础。其次，本文选择国内安防行业知名企业海康威视作为案例对象，对其价值链成本管理的应用进行分析研究：介绍企业价值链现状，并通过SWOT分析其战略定位，接着将企业价值链划分为内部、供应商、客户以及竞争对手四个角度，对其价值链成本管理应用措施以及实施效果进行具体分析，之后运用DEA模型对实施效果进行评价。最后，总结海康威视的成功经验，为行业内其他安防企业进行价值链成本管理提供借鉴。

  海康威视基于全价值链开展企业成本管理活动，通过优化研发体系、发展柔性化生产能力、建立全球化营销中心等措施优化了内部价值链；建立供应商认证管理平台、多元化选择供应商、以合作共赢关系寻求共同进步等措施优化了外部价值链；建立互联-云商双轮驱动平台、以顾客需求为核心等措施优化了客户价值链；对企业业务架构进行变革、开展创新业务等方式提高企业竞争力，海康威视从内外部有效整合了企业资源。海康威视的价值链成本管理取得了一定的成效，具体表现为：从内部看，技术优势明显，形成了规模化生产降低了单位生产成本，缩短销售环节提高销量；从外部看，从源头提高了原材料质量，稀释了原材料断供的风险，提高了客户忠诚度，形成品牌优势，并且扩大了市场占有率，拓展了可持续发展空间。整体来看，海康威视的经营效率得以提升，投入产出效率有效。海康威视成功的价值链成本管理，可以看出价值链成本管理在企业的生产经营过程中能起到重要的作用。

     With the rapid development of technology, cooperation between enterprises is becoming increasingly close and competition between enterprises has become more intense due to external factors such as globalisation and the new crown epidemic. In the long-term development of enterprises, traditional cost management methods that focus only on internal aspects can no longer meet the long-term development of enterprises. Applying the idea of value chain to cost management and extending the cost management of an enterprise from internal to external aspects from a global perspective can not only reduce costs, but also integrate the value added along the whole value chain, thus improving the cooperation and business model among enterprises and enhancing their competitive advantages in the market.

      This paper firstly compares and summarises the relevant literature at home and abroad, discusses the relevant theories of value chain cost management, and provides a theoretical basis for the case study. Secondly, this paper selects Hikvision, a well-known enterprise in the domestic security industry, as a case study to analyse the application of its value chain cost management: introducing the current situation of the enterprise's value chain and analysing its strategic positioning through SWOT, then dividing the enterprise's value chain into four perspectives: internal, supplier, customer and competitor, and conducting a specific analysis of its value chain cost management application measures and implementation effects. Afterwards, the DEA model is applied to evaluate the implementation effect. Finally, the successful experience of Hikvision is summarised to provide a reference for other security companies in the industry to carry out value chain cost management.

      Hikvision has optimised its internal value chain by optimising its R&D system, developing flexible production capabilities and establishing a global marketing centre; optimised its external value chain by establishing a supplier certification management platform, diversifying supplier selection and seeking common progress through win-win partnerships; optimised its customer value chain by establishing a two-wheeled platform of interconnection and cloud business and focusing on customer needs; and optimised its customer value chain by establishing a two-wheeled platform of interconnection and cloud business. Hikvision has effectively integrated its resources internally and externally by optimizing the customer value chain, transforming its business structure and developing innovative businesses to improve its competitiveness. Hikvision's value chain cost management has achieved certain results, which are manifested as follows: from the internal perspective, it has obvious technological advantages, formed large-scale production to reduce unit production costs, shortened the sales process to increase sales; from the external perspective, it has improved the quality of raw materials from the source, diluted the risk of raw material disconnection, improved customer loyalty, formed brand advantages, and expanded the market share to expand sustainable development space. From the external perspective, the quality of raw materials is improved at source, diluting the risk of raw material supply, improving customer loyalty, forming brand advantages, and expanding market share and sustainable development. Overall, Hikvision's operational efficiency has been improved and input-output efficiency is effective. The successful value chain cost management of Hikvision shows that value chain cost management can play an important role in the production and operation process of an enterprise.