企业成本控制外文翻译文献
(文档含英文原文和中文翻译)
译文：
在价值链的成本控制下减少费用和获得更多的利润
摘要：
根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计
1、介绍
根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
2、成本及其控制的基于价值链理念
2.1基于价值链的成本观念
根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
因此，根据基于价值链的成本的概念，成本有三层含义：首先，投资资源；其次，资源消耗；第三，投资时间和资源消耗。虽然成本是指相同的价值创造过程中产生的牺牲，从不同角度扫描的成本，它的意义和作用是完全不同的。因此，基于价值链的控制它提供了强大的支持成本理论，并使它有可能控制企业的实践操作。
根据价值链理论，企业，获得“持续竞争优势”，应该首先构建价值链，创造客户价值，实现企业的基础目的，这是赢得客户的基本。一方面，企业必须投入资源创建客户价值；另一方面，创造价值的活动时也消耗资源，提供客户价值（产品或服务）。同时，在整个价值链的同时，从纵向和横向价值链关系看活动构成的价值链的各个环节。事实上，“时间链”，这种意味着两件事：首先，从价值创造活动的物理的角度来看，价值的操作链需要时间（简称，“时间消费观”）；其次，从关系的角度价值链的各个环节来看，时间本身是一种资源的项目（简称，“时间投资观”）。
2.2基于价值链的成本控制的思想
基于价值链的成本控制思路是“基于成本控制的”三元和二元价值”。即，它是基于投资和资源消耗和成本控制的思想时间链。因此，从价值链的构建和运行看，基于成本控制的思想价值链具有双重性质。首先，它是必要的控制，确保有足够的资源投入为客户创造价值（代表更多的价值和高质量的产品）。其次，它是必要的保证对它是有必要的投资的前提下，资源要消耗的最低水平和必要的资源，以提供尽可能多的顾客价值（代表更多的利润低成本）。此外，从投资的时间和非时间资源消耗的角度来看，思想对基于价值链的成本控制具有''三维控制成本”，即，投资和消费时间和非时间资源。因此，在本质上，基于价值的成本控制的思想供应链成本控制具有“二元和三元”。
2.3基于价值创造和供应的双重视角的成本控制
在本质上，顾客价值是在使用产品的客户满意度。这包括基于价值链的同时赚取更多的收入和降低成本费用的控制满意度（以定量的方式，例如：性能）和精神上的满足（仅在定性的方式）。客户认可的价值产品，他们购买（客户价值）包括至少在三个方面。首先是产品的性能，二是顾客使用产品的成本和第三是产品的质量。性能（即基本功能）的产品主要取决于产品的独特性，它主要取决于投资资源的使用成本的程度。产品取决于其性能和质量。它主要取决于产品的设计，因此，也就在资源的投入程度。质量主要取决于产品的设计和制造。因此，投资资源的投入程度有密切的关系。一般来说，客户价值是指这些客户愿意支付的上述三方面的产品的价值。然而，从制造过程或活动链的观点，在活动中，任何产品生产需要消耗的资源，资源的消耗量对间接的影响购买价格，在为产品支付客户的直接费用时，如果资源消耗低，对客户的直接费用低，这将对所提供的总价值会直接影响价值链。然而，在创造价值的人会对资源的消耗产生更直接的影响，（即价值链机械手）。显然，如果消耗少，剩余价值（利润）更少。
根据基于价值链的成本控制的思想，基于价值链的成本是投资资源旨在通过价值链创造客户价值。这也是对资源的消耗其目的是提供顾客价值。因此，从成本，实质意义，是一种资源（创造顾客价值的资源）。基于价值链的成本控制思路有两个目的。第一是确保资源的投资是必要的和足够的价值链创造必要的顾客价值。第二是确保资源的消耗是尽可能低，价值链可以提供价值的客户。很明显，成本基于价值链的优势有两方面：首先，必须投入足够的资源创造价值基于顾客价值优势；其次，资源消耗，必须尽可能降低建立基于企业价值最大化的剩余或利润的成本优势。因此，成本控制在创造价值和供应的整体观实际上是一种成本控制这两者并重赚取收入和削减开支。
3、为赚取更多的基于价值链的成本控制的基本思想收入和减少支出
根据价值链理论，成本可以作为获取利润或创建资源和提供顾客价值。因此，赚取更多的收入可以提高收益和降低费用使这些收益最大化。前者在于它是必要的，确保有足够的投资资源，确保资源的合理消费对后者的控制要求。
3.1基于价值链的成本控制从赚取更多的收入，必要的和足够的控制资源投资
关于创造价值，基于价值链的成本控制首先要确保有在资源足够的投资。然后一个价值链构建具有竞争优势，（即投资资源，注重如何打造核心竞争力）。最后，价值链是独一无二的。不能违背传统的成本控制观念。
3.1.1 基本含义
基于价值链的成本控制从赚取更多的收入有两层含义。首先是保证资源是必要的投资，构建价值链是目的。二是确保足够的投资资源。这些意义的重要性是双重的。一方面，在资源的投资应确保价值链战略优势（例如汽车制造企业必须投入足够的资源，以确保它处于汽车产业链中的一个有利的位置上）。另一方面，在资源投入要构建的有利的价值链利润公司。例如，在研发一个汽车制造企业的投资时，应确保它可以不断的开发新的技术和产品。
3.1.2 控制准则
（1）顾客价值的标准。客户价值的标准是从客户价值链的构建需求，具有竞争优势或是从其他公司的历史，价值链不同可以供应更多的顾客价值。例如，建立一个新的生产线，可生产大尺寸液晶电视，一在资源电视企业的投资应确保有明显的液晶电视优于别人。否则不良资产存量将很快增长。这是对国有企业传统悲剧的教训。
（2）核心竞争力的标准。核心能力的标准是，在资源的投资以保证价值链，企业构建核心竞争力，比如，汽车企业建立一个新的汽车制造厂。在这种情况下，最重要的是没有建立一个先进的生产线，以确保产品是相当灵活的，即市场，需求，利益，企业的产品可以很好地适应了市场的需求。否则，其有形和无形的资产将会贬值，因为他们不能满足及时为客户创造价值。
（3）标准的核心产品。核心产品的标准是，在资源的投资应确保企业的核心能力可以成为其核心产品。飞跃从核心能力的核心产品的关键是内部管理的资本运营战略。例如，制冷具有核心竞争力的企业不能设施制造所有类型的冰箱，但它应该只生产的产品可以代表或显示自己的核心竞争力。在这种方式下，企业会有相对竞争优势。
3.1.3控制方式
我们可以选择基于上述控制标准控制方法。首先，企业可以采取SWOT等方法来定位其战略价值链。因此，其投资的重点和规模可以决定的。其次，企业可以识别自身的核心竞争力，根据三个标准来确定自己的核心能力。因此企业应确保在建立和维持其投资核心能力是足够的。此后，在价值链的运作过程中，企业应支付的专注于核心竞争力的变化，确保有足够的投资。具体而言，本企业可以采用ERP，业务流程再造，并加强其核心竞争力的其他方法。最后，企业可以采用计算机集成制造系统，目标成本，并确保核心产品的生产方法。
3.2 基于节支，控制合理的价值链成本控制消费
从价值的供给和创造价值的途径出发，基于价值的成本控制的关键链是降低资源消耗，使价值链的经营成本是最低的，而价值供应最。本质上，它的思想从传统的成本控制的不同。它的目的是在控制在创造顾客价值的前提下，资源的合理消费。
3.2.1 基本含义
基于顾客价值的生产或提供合理化的方法，目的是确定对价值链在保证客户价值的供应的基础上最小的资源消耗。因此，成本控制涉及到优化价值链而不是简单地减少消费的观念。因此，保持合理的资源消耗意味着三件事。首先，它是必要的减少基于整个企业价值链的资源消耗。其次，它是必要的减少投资和基于单元或价值链环节的资源消耗。第三，本最重要的是资源投入的充足性和资源消耗的合理化基于价值链的优化。例如，如果没有足够的在制备曲投资正式的制造程序，有一个低的材料的质量，因此，它可能会增加生产的后续制造过程的成本（例如一个煤矿的投资挖掘进程程序是不足以满足采矿工艺的要求，这会影响它的成本。否则它会引起关闭）。
3.2.2 控制标准
（1）有利的标准成本优势。成本标准是基于成本领先的标准战略。这意味着企业的价值链整体成本具有相对竞争优势。即，它的整个价值链的成本低于其他同类企业。例如，如果一个生产线汽车业务是其竞争对手的同时，应确保其成本不高于竞争对手，但这并不意味着较低的，更好的。
（2）优势的价值链的标准。一个有利的价值链是一个具有核心竞争力。因此基于一个有利的价值链成本控制是以最小的成本消耗的构建一个有利的价值链的基础，换句话说，它意味着成本最小化消耗价值链的分解与整合的基础。作为上述汽车业务，其成本控制要确保成本消耗于独特的单位和价值链环节的基础上最低的。
（3）可追溯的标准。这意味着成本的每一项可以追溯到一个特定的或可控成本在基于价值链的成本控制过程中的驱动程序。例如，在价值组合单元上述汽车业务链的单位成本，可以追溯到每个活动或是可以控制的通过采取具体的措施。
3.2.3控制方式
基于上述控制标准，我们可以选择一定的控制方法。首先，我们可以确认取向的内部价值链通过价值链的成本动因分析，因此，寻找价值链可能有成本优势，利用价值链分析的关键环节，成本动因分析，或其他类似的方法。其次，我们可以分析价值基础上的整合价值链链，从而确定和建立一个有利的价值链方法。这包括价值链的分解和重构的过程。最后，该方法包括作业成本控制，可用于减少的价值链各环节的成本。
4、结论
依据成本和基于价值链的成本控制，以创造和供应值，基于价值链的成本控制实际上是一种成本控制并重的增加收入和减少支出。它确保有利的成本和价值链上的位置投资控制在足够的和必要的资源价值构成中链。通过保持一个合理的有利的价值链和价值链的成本优势价值链的经营成本。因此，它将使我们从价值链的考虑各种。在这种情况下，企业经营的综合，应以顾客价值最大化为基本目的来获得可持续的竞争优势。
Cost control based on value chain paying equal attention to
earning more income and cutting down expense
HANZhi-qing
Article first published online: College of Economics & Management, Shandong University of Science ＆ Technology, Qingdao 266510, China
DOI: Journal of Modern Accounting and Auditing
Key words:value chain;cost control;earning more income;cutting down expenses
Abstract
According to the idea of cost controI based on the value chain．several important factors are necessary.Firstly,it is necessary to have enough resources,which must be invested to create advantageous value chain based on customer value.It is also necessary to be sure of the cost advantage of the value chain.Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit.It is a kind of cost control from the whole view of creation and supply of value.In practice,it is also a kind of cost control system based on the value chain.It includes enough control and necessary resource investment from the view of the value creation,and keeps consumption of resources to a reasonable level from the view of the value supply.The main object of the first factor is to construct the advantageous value chain from creating customer value；and the second factor is to strengthen the advantageous value chain from supplying or producing customer value.Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value.It is more profitable for businesses to gain sustainable competitive advantage.
1.Introduction
According to the theory of value chain,the objective of enterprises is to create customer value;and the enterprises’competitive advantage lies in providing as much value as possible to their customers for as low cost as possible.This demands that the enterprise must first consider whether they can create customer value or not,and then take into account how to create it.For along time,however,competition has been taking”commodities”(or “products”)as the direct carriers,and as a result,the traditional method of cost control focuses on the”products” and the processes of the production.Obviously,this can not resolve the problem of whether or how the enterprise can create customer value.In other words,this can not resolve it radically at least.
Therefore enterprises must,firstly invest enough resources so that they can create customer
value,and then provide it at the least resource expense.So on the whole view of creation and supply of value to control cost,it can provide the perfect dynamical and operation mechanism to run the cost control，and also can radically overcome the disadvantages of the traditional methods of cost control that cannot control creation and supply of value perfectly．Based on this，the paper attempts to discuss the cost control from the whole view of creation and supply of value and to explore the strategy for realizing the fine circulation,that is to say,”create value—invest cost—supply value—create value”.
2.Idea of cost and its control cased on value chain
2.1 The idea of cost based on value chain
According to the theory of value chain,if the enterprise is going to be accepted by its customers,it must create and supply the value which can satisfy its customers.Accordingly,the cost(value or resource expense)paid for this can not deviate from activities for creating and supplying customer value，which are activities of value chain.Consequently,we should study the essential of cost from the perspective of value chain.
The idea of cost based on value chain[1]is to scan the essentials of the cost and its performance form from the perspective of value chain.The form of the value chain cost is resource invested for creating customer value(in short,”resources investment view”or”investment view”),resources consumed for providing customer value(in short,”resources consumption view”or”consumption view”),time resources invested or saved for maximizing customer value and creating the customer value ahead of time(in short,”time resources view”or”time view”).
Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources;secondly,the consumption of resource;thirdly,the investment and consumption of time resources.Although the cost is sacrificed in the same value-creating process,scanning the cost from diferent perspectives, its meanings and functions are entirely different.Thereby,it provides a powerful supporting theory for the cost control based on value chain,and enables it to have the possibility to confcIrl/l to the practice of the enterprise operation.
According to the theory of value chain,the enterprise,to gain”sustainable competitive advantage”,should firstly construct the value chain which creates the customer value so that it can realize the enterprise’s basic objective,which is to win customers.On one hand,the enterprise must invest in resources to create the customer value;on the other hand,the activities of creating value also consume resources consequentially to provide the customer value(product or service).Also,viewed from the vertical and horizontal relation of value chain activities which constitute each link of the value chain,the whole value chain is also,in fact,a”time chain”.This
means two things:firstly,from the physical perspective of the value creation activities,theoperation of value chain needs necessary time(in short,”time consumption view”);secondly,from the perspective of the relation of each link of the value chain,time itself is an item of resources(in short,”time investment view”).
2.2 The idea of cost control based on the value chain
The idea of cost control based on the value chain is the“three dimensionalidea of cost control”based on the value chaint2.namely,it is an idea of cost control based on the investment and consumption of resources and the time chain.Thus,viewing from the construction and operation of the value chain,the idea of cost control based on value chain has dual property.Firstly,it is necessary to control it and ensure there is enough resource investment to create customer value(representing products of more value and high quality).Secondly,it is necessary to maintain the lowest level of resources consumption on the premise of it being necessary to have investment in enough and necessary resources to provide as much customer value as possible(representing more profit and low cost).Moreover,from the perspective of the investment and consumption of time and non-time resources,the idea of cost control based on value chain has the character of”three dimensional cost control”,namely,the investment and consumption of time and non-time resources.Therefore,in essence,the idea of cost control based on value chain is the cost control with the character of”dual and three dimensional”.
2.3 Cost control based on the dual perspective of creation and supply of value
In essence,customer value is customer’s satisfaction during or after using products.This includes phy sica satisfaction(in a quantitative way,e.g.automobile performance)and spiritual satisfaction(only in a qualitative way,e.g.brands).The customer’s recognition of the value of the products that they buy(customer value)includes at least in three aspects.The first is the performance of products,the second is the cost of using the products and the third is product quality.The performance(i.e.the basic function)of the product mainly depends on the product’s distinctive property,and it mainly depends on the degree of investment in resources.The cost of using products depends on its performance and quality.It mainly depends on the product design and,thus,also on the degre of the investment in resources.The quality mainly depends on the design and manufacture of the product.It therefore has a close relationship with the degree of investment in resources.Generally,the customer value is the value of the product which the customer is willing to pay for the thre aspects mentioned above.However, from the view of the manufacturing processes or the activity chain，the activities in which any product is manufactured ned to consume resources.The amount of resources consumed has an indirect impact on the buying price,at the direct expense of the customer paying for the product.If the consumption of
resources is low, the direct expense of the customer is low as wel1.This will make a direct impact on the total value supplied by the value chain.However,the consumption of resources has a more direct impact on the man of creating value,(i.e.the value chain manipulator).Obviously,if the consumption is less，the surplus value(profit)is more.
According to the idea of cost control based on value chain,the cost based on value chain is the investment in resources which aims to create customer value through the value chain.It is also the consumption of resources which aims to provide customer value.Therefore，viewing from the meaning of the cost,in essence,is a sort of resource(the resource for creating customer value).The idea of cost control based on value chain has two purposes.The first is to make sure that the investment in resources is necessary and enough to enable the value chain to create the necessary customer value.The second is to make sure that the consumption of resources is as low as possible so that the value chain can provide the value approving of customer.It is obvious that the cost advantage based on the value chain has two sides:firstly,enough resources must be invested to create cost advantage based on customer value;secondly,the consumption of resources must be reduced as much as possible to create cost advantage based on the maximum business value surplus or profit.Therefore,the cost control from the whole view of the creation and value supply is actually a kind of cost control which lays equal stress on both earning income and cutting down expense.
3.Fundamental thought of the cost control based on value chain for both earning more income and cutting down expense
According to the theory of value chain,cost can be sen as the resource of obtaining profits or creating and supplying customer value.Thus,earning more income can improve proceeds and cutting down expenses can maximize these proceeds.The former lies in making it necessary and ensuring there is enough investment in resources,and the latter demands ensuring the control of the reasonable consumption of resources.
3.1 Cost control based on value chain from earning more income---controlling necessary and enough resource investment
With regard to the creation of value,the cost control based on value chain should firstly ensure there is enough investment in resources.Then a value chain should be constructed which has a competitive advantage,(i.e.an investment in resources which pays attention to how to create core competence).Finally the value chain should be made unique.This is contrary to the idea of traditional cost contro1.
3.1.1 Fundamental meaning
The cost control based on value chain from earning more income has two meanings.The
企业成本控制外文翻译文献
(文档含英文原文和中文翻译)
译文：
在价值链的成本控制下减少费用和获得更多的利润
摘要：
根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计
1、介绍
根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
2、成本及其控制的基于价值链理念
2.1基于价值链的成本观念
根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
因此，根据基于价值链的成本的概念，成本有三层含义：首先，投资资源；其次，资源消耗；第三，投资时间和资源消耗。虽然成本是指相同的价值创造过程中产生的牺牲，从不同角度扫描的成本，它的意义和作用是完全不同的。因此，基于价值链的控制它提供了强大的支持成本理论，并使它有可能控制企业的实践操作。
根据价值链理论，企业，获得“持续竞争优势”，应该首先构建价值链，创造客户价值，实现企业的基础目的，这是赢得客户的基本。一方面，企业必须投入资源创建客户价值；另一方面，创造价值的活动时也消耗资源，提供客户价值（产品或服务）。同时，在整个价值链的同时，从纵向和横向价值链关系看活动构成的价值链的各个环节。事实上，“时间链”，这种意味着两件事：首先，从价值创造活动的物理的角度来看，价值的操作链需要时间（简称，“时间消费观”）；其次，从关系的角度价值链的各个环节来看，时间本身是一种资源的项目（简称，“时间投资观”）。
2.2基于价值链的成本控制的思想
基于价值链的成本控制思路是“基于成本控制的”三元和二元价值”。即，它是基于投资和资源消耗和成本控制的思想时间链。因此，从价值链的构建和运行看，基于成本控制的思想价值链具有双重性质。首先，它是必要的控制，确保有足够的资源投入为客户创造价值（代表更多的价值和高质量的产品）。其次，它是必要的保证对它是有必要的投资的前提下，资源要消耗的最低水平和必要的资源，以提供尽可能多的顾客价值（代表更多的利润低成本）。此外，从投资的时间和非时间资源消耗的角度来看，思想对基于价值链的成本控制具有''三维控制成本”，即，投资和消费时间和非时间资源。因此，在本质上，基于价值的成本控制的思想供应链成本控制具有“二元和三元”。
2.3基于价值创造和供应的双重视角的成本控制
在本质上，顾客价值是在使用产品的客户满意度。这包括基于价值链的同时赚取更多的收入和降低成本费用的控制满意度（以定量的方式，例如：性能）和精神上的满足（仅在定性的方式）。客户认可的价值产品，他们购买（客户价值）包括至少在三个方面。首先是产品的性能，二是顾客使用产品的成本和第三是产品的质量。性能（即基本功能）的产品主要取决于产品的独特性，它主要取决于投资资源的使用成本的程度。产品取决于其性能和质量。它主要取决于产品的设计，因此，也就在资源的投入程度。质量主要取决于产品的设计和制造。因此，投资资源的投入程度有密切的关系。一般来说，客户价值是指这些客户愿意支付的上述三方面的产品的价值。然而，从制造过程或活动链的观点，在活动中，任何产品生产需要消耗的资源，资源的消耗量对间接的影响购买价格，在为产品支付客户的直接费用时，如果资源消耗低，对客户的直接费用低，这将对所提供的总价值会直接影响价值链。然而，在创造价值的人会对资源的消耗产生更直接的影响，（即价值链机械手）。显然，如果消耗少，剩余价值（利润）更少。
根据基于价值链的成本控制的思想，基于价值链的成本是投资资源旨在通过价值链创造客户价值。这也是对资源的消耗其目的是提供顾客价值。因此，从成本，实质意义，是一种资源（创造顾客价值的资源）。基于价值链的成本控制思路有两个目的。第一是确保资源的投资是必要的和足够的价值链创造必要的顾客价值。第二是确保资源的消耗是尽可能低，价值链可以提供价值的客户。很明显，成本基于价值链的优势有两方面：首先，必须投入足够的资源创造价值基于顾客价值优势；其次，资源消耗，必须尽可能降低建立基于企业价值最大化的剩余或利润的成本优势。因此，成本控制在创造价值和供应的整体观实际上是一种成本控制这两者并重赚取收入和削减开支。
3、为赚取更多的基于价值链的成本控制的基本思想收入和减少支出
根据价值链理论，成本可以作为获取利润或创建资源和提供顾客价值。因此，赚取更多的收入可以提高收益和降低费用使这些收益最大化。前者在于它是必要的，确保有足够的投资资源，确保资源的合理消费对后者的控制要求。
3.1基于价值链的成本控制从赚取更多的收入，必要的和足够的控制资源投资
关于创造价值，基于价值链的成本控制首先要确保有在资源足够的投资。然后一个价值链构建具有竞争优势，（即投资资源，注重如何打造核心竞争力）。最后，价值链是独一无二的。不能违背传统的成本控制观念。
3.1.1 基本含义
基于价值链的成本控制从赚取更多的收入有两层含义。首先是保证资源是必要的投资，构建价值链是目的。二是确保足够的投资资源。这些意义的重要性是双重的。一方面，在资源的投资应确保价值链战略优势（例如汽车制造企业必须投入足够的资源，以确保它处于汽车产业链中的一个有利的位置上）。另一方面，在资源投入要构建的有利的价值链利润公司。例如，在研发一个汽车制造企业的投资时，应确保它可以不断的开发新的技术和产品。
3.1.2 控制准则
（1）顾客价值的标准。客户价值的标准是从客户价值链的构建需求，具有竞争优势或是从其他公司的历史，价值链不同可以供应更多的顾客价值。例如，建立一个新的生产线，可生产大尺寸液晶电视，一在资源电视企业的投资应确保有明显的液晶电视优于别人。否则不良资产存量将很快增长。这是对国有企业传统悲剧的教训。
（2）核心竞争力的标准。核心能力的标准是，在资源的投资以保证价值链，企业构建核心竞争力，比如，汽车企业建立一个新的汽车制造厂。在这种情况下，最重要的是没有建立一个先进的生产线，以确保产品是相当灵活的，即市场，需求，利益，企业的产品可以很好地适应了市场的需求。否则，其有形和无形的资产将会贬值，因为他们不能满足及时为客户创造价值。
（3）标准的核心产品。核心产品的标准是，在资源的投资应确保企业的核心能力可以成为其核心产品。飞跃从核心能力的核心产品的关键是内部管理的资本运营战略。例如，制冷具有核心竞争力的企业不能设施制造所有类型的冰箱，但它应该只生产的产品可以代表或显示自己的核心竞争力。在这种方式下，企业会有相对竞争优势。
3.1.3控制方式
我们可以选择基于上述控制标准控制方法。首先，企业可以采取SWOT等方法来定位其战略价值链。因此，其投资的重点和规模可以决定的。其次，企业可以识别自身的核心竞争力，根据三个标准来确定自己的核心能力。因此企业应确保在建立和维持其投资核心能力是足够的。此后，在价值链的运作过程中，企业应支付的专注于核心竞争力的变化，确保有足够的投资。具体而言，本企业可以采用ERP，业务流程再造，并加强其核心竞争力的其他方法。最后，企业可以采用计算机集成制造系统，目标成本，并确保核心产品的生产方法。
3.2 基于节支，控制合理的价值链成本控制消费
从价值的供给和创造价值的途径出发，基于价值的成本控制的关键链是降低资源消耗，使价值链的经营成本是最低的，而价值供应最。本质上，它的思想从传统的成本控制的不同。它的目的是在控制在创造顾客价值的前提下，资源的合理消费。
3.2.1 基本含义
基于顾客价值的生产或提供合理化的方法，目的是确定对价值链在保证客户价值的供应的基础上最小的资源消耗。因此，成本控制涉及到优化价值链而不是简单地减少消费的观念。因此，保持合理的资源消耗意味着三件事。首先，它是必要的减少基于整个企业价值链的资源消耗。其次，它是必要的减少投资和基于单元或价值链环节的资源消耗。第三，本最重要的是资源投入的充足性和资源消耗的合理化基于价值链的优化。例如，如果没有足够的在制备曲投资正式的制造程序，有一个低的材料的质量，因此，它可能会增加生产的后续制造过程的成本（例如一个煤矿的投资挖掘进程程序是不足以满足采矿工艺的要求，这会影响它的成本。否则它会引起关闭）。
3.2.2 控制标准
（1）有利的标准成本优势。成本标准是基于成本领先的标准战略。这意味着企业的价值链整体成本具有相对竞争优势。即，它的整个价值链的成本低于其他同类企业。例如，如果一个生产线汽车业务是其竞争对手的同时，应确保其成本不高于竞争对手，但这并不意味着较低的，更好的。
（2）优势的价值链的标准。一个有利的价值链是一个具有核心竞争力。因此基于一个有利的价值链成本控制是以最小的成本消耗的构建一个有利的价值链的基础，换句话说，它意味着成本最小化消耗价值链的分解与整合的基础。作为上述汽车业务，其成本控制要确保成本消耗于独特的单位和价值链环节的基础上最低的。
（3）可追溯的标准。这意味着成本的每一项可以追溯到一个特定的或可控成本在基于价值链的成本控制过程中的驱动程序。例如，在价值组合单元上述汽车业务链的单位成本，可以追溯到每个活动或是可以控制的通过采取具体的措施。
3.2.3控制方式
基于上述控制标准，我们可以选择一定的控制方法。首先，我们可以确认取向的内部价值链通过价值链的成本动因分析，因此，寻找价值链可能有成本优势，利用价值链分析的关键环节，成本动因分析，或其他类似的方法。其次，我们可以分析价值基础上的整合价值链链，从而确定和建立一个有利的价值链方法。这包括价值链的分解和重构的过程。最后，该方法包括作业成本控制，可用于减少的价值链各环节的成本。
4、结论
依据成本和基于价值链的成本控制，以创造和供应值，基于价值链的成本控制实际上是一种成本控制并重的增加收入和减少支出。它确保有利的成本和价值链上的位置投资控制在足够的和必要的资源价值构成中链。通过保持一个合理的有利的价值链和价值链的成本优势价值链的经营成本。因此，它将使我们从价值链的考虑各种。在这种情况下，企业经营的综合，应以顾客价值最大化为基本目的来获得可持续的竞争优势。
Cost control based on value chain paying equal attention to
earning more income and cutting down expense
HANZhi-qing
Article first published online: College of Economics & Management, Shandong University of Science ＆ Technology, Qingdao 266510, China
DOI: Journal of Modern Accounting and Auditing
Key words:value chain;cost control;earning more income;cutting down expenses
Abstract
According to the idea of cost controI based on the value chain．several important factors are necessary.Firstly,it is necessary to have enough resources,which must be invested to create advantageous value chain based on customer value.It is also necessary to be sure of the cost advantage of the value chain.Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit.It is a kind of cost control from the whole view of creation and supply of value.In practice,it is also a kind of cost control system based on the value chain.It includes enough control and necessary resource investment from the view of the value creation,and keeps consumption of resources to a reasonable level from the view of the value supply.The main object of the first factor is to construct the advantageous value chain from creating customer value；and the second factor is to strengthen the advantageous value chain from supplying or producing customer value.Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value.It is more profitable for businesses to gain sustainable competitive advantage.
1.Introduction
According to the theory of value chain,the objective of enterprises is to create customer value;and the enterprises’competitive advantage lies in providing as much value as possible to their customers for as low cost as possible.This demands that the enterprise must first consider whether they can create customer value or not,and then take into account how to create it.For along time,however,competition has been taking”commodities”(or “products”)as the direct carriers,and as a result,the traditional method of cost control focuses on the”products” and the processes of the production.Obviously,this can not resolve the problem of whether or how the enterprise can create customer value.In other words,this can not resolve it radically at least.
Therefore enterprises must,firstly invest enough resources so that they can create customer
value,and then provide it at the least resource expense.So on the whole view of creation and supply of value to control cost,it can provide the perfect dynamical and operation mechanism to run the cost control，and also can radically overcome the disadvantages of the traditional methods of cost control that cannot control creation and supply of value perfectly．Based on this，the paper attempts to discuss the cost control from the whole view of creation and supply of value and to explore the strategy for realizing the fine circulation,that is to say,”create value—invest cost—supply value—create value”.
2.Idea of cost and its control cased on value chain
2.1 The idea of cost based on value chain
According to the theory of value chain,if the enterprise is going to be accepted by its customers,it must create and supply the value which can satisfy its customers.Accordingly,the cost(value or resource expense)paid for this can not deviate from activities for creating and supplying customer value，which are activities of value chain.Consequently,we should study the essential of cost from the perspective of value chain.
The idea of cost based on value chain[1]is to scan the essentials of the cost and its performance form from the perspective of value chain.The form of the value chain cost is resource invested for creating customer value(in short,”resources investment view”or”investment view”),resources consumed for providing customer value(in short,”resources consumption view”or”consumption view”),time resources invested or saved for maximizing customer value and creating the customer value ahead of time(in short,”time resources view”or”time view”).
Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources;secondly,the consumption of resource;thirdly,the investment and consumption of time resources.Although the cost is sacrificed in the same value-creating process,scanning the cost from diferent perspectives, its meanings and functions are entirely different.Thereby,it provides a powerful supporting theory for the cost control based on value chain,and enables it to have the possibility to confcIrl/l to the practice of the enterprise operation.
According to the theory of value chain,the enterprise,to gain”sustainable competitive advantage”,should firstly construct the value chain which creates the customer value so that it can realize the enterprise’s basic objective,which is to win customers.On one hand,the enterprise must invest in resources to create the customer value;on the other hand,the activities of creating value also consume resources consequentially to provide the customer value(product or service).Also,viewed from the vertical and horizontal relation of value chain activities which constitute each link of the value chain,the whole value chain is also,in fact,a”time chain”.This
means two things:firstly,from the physical perspective of the value creation activities,theoperation of value chain needs necessary time(in short,”time consumption view”);secondly,from the perspective of the relation of each link of the value chain,time itself is an item of resources(in short,”time investment view”).
2.2 The idea of cost control based on the value chain
The idea of cost control based on the value chain is the“three dimensionalidea of cost control”based on the value chaint2.namely,it is an idea of cost control based on the investment and consumption of resources and the time chain.Thus,viewing from the construction and operation of the value chain,the idea of cost control based on value chain has dual property.Firstly,it is necessary to control it and ensure there is enough resource investment to create customer value(representing products of more value and high quality).Secondly,it is necessary to maintain the lowest level of resources consumption on the premise of it being necessary to have investment in enough and necessary resources to provide as much customer value as possible(representing more profit and low cost).Moreover,from the perspective of the investment and consumption of time and non-time resources,the idea of cost control based on value chain has the character of”three dimensional cost control”,namely,the investment and consumption of time and non-time resources.Therefore,in essence,the idea of cost control based on value chain is the cost control with the character of”dual and three dimensional”.
2.3 Cost control based on the dual perspective of creation and supply of value
In essence,customer value is customer’s satisfaction during or after using products.This includes phy sica satisfaction(in a quantitative way,e.g.automobile performance)and spiritual satisfaction(only in a qualitative way,e.g.brands).The customer’s recognition of the value of the products that they buy(customer value)includes at least in three aspects.The first is the performance of products,the second is the cost of using the products and the third is product quality.The performance(i.e.the basic function)of the product mainly depends on the product’s distinctive property,and it mainly depends on the degree of investment in resources.The cost of using products depends on its performance and quality.It mainly depends on the product design and,thus,also on the degre of the investment in resources.The quality mainly depends on the design and manufacture of the product.It therefore has a close relationship with the degree of investment in resources.Generally,the customer value is the value of the product which the customer is willing to pay for the thre aspects mentioned above.However, from the view of the manufacturing processes or the activity chain，the activities in which any product is manufactured ned to consume resources.The amount of resources consumed has an indirect impact on the buying price,at the direct expense of the customer paying for the product.If the consumption of
resources is low, the direct expense of the customer is low as wel1.This will make a direct impact on the total value supplied by the value chain.However,the consumption of resources has a more direct impact on the man of creating value,(i.e.the value chain manipulator).Obviously,if the consumption is less，the surplus value(profit)is more.
According to the idea of cost control based on value chain,the cost based on value chain is the investment in resources which aims to create customer value through the value chain.It is also the consumption of resources which aims to provide customer value.Therefore，viewing from the meaning of the cost,in essence,is a sort of resource(the resource for creating customer value).The idea of cost control based on value chain has two purposes.The first is to make sure that the investment in resources is necessary and enough to enable the value chain to create the necessary customer value.The second is to make sure that the consumption of resources is as low as possible so that the value chain can provide the value approving of customer.It is obvious that the cost advantage based on the value chain has two sides:firstly,enough resources must be invested to create cost advantage based on customer value;secondly,the consumption of resources must be reduced as much as possible to create cost advantage based on the maximum business value surplus or profit.Therefore,the cost control from the whole view of the creation and value supply is actually a kind of cost control which lays equal stress on both earning income and cutting down expense.
3.Fundamental thought of the cost control based on value chain for both earning more income and cutting down expense
According to the theory of value chain,cost can be sen as the resource of obtaining profits or creating and supplying customer value.Thus,earning more income can improve proceeds and cutting down expenses can maximize these proceeds.The former lies in making it necessary and ensuring there is enough investment in resources,and the latter demands ensuring the control of the reasonable consumption of resources.
3.1 Cost control based on value chain from earning more income---controlling necessary and enough resource investment
With regard to the creation of value,the cost control based on value chain should firstly ensure there is enough investment in resources.Then a value chain should be constructed which has a competitive advantage,(i.e.an investment in resources which pays attention to how to create core competence).Finally the value chain should be made unique.This is contrary to the idea of traditional cost contro1.
3.1.1 Fundamental meaning
The cost control based on value chain from earning more income has two meanings.The