以顾客价值为导向的成本管理研究

成本管理是企业管理的重要组成部分，各个企业都在不断地探索改进企业成本管理的手段和模式。但是，大部分企业主要还是从产品的生产成本角度出发，解决企业现有资源的合理配置或者如何降低供应商的原料成本，而很少从顾客的角度出发来考虑如何优化企业的成本管理。文章试图从顾客价值角度来研究成本管理，这并非是对以前成本管理理论的否定，而是在其基础上的继承和发展，以使其更加适应经济发展对成本管理的要求。

A Study of Customer Value-oriented Cost Management

Cost management is an important component part of enterprise management.Each enterprise is constantly seeking the means and mode to improve the enterprise cost management.However,the most of enterprises still start mainly from production cost of products to solve the reasonable allocation of existing resources of enterprise or how to reduce the raw material cost of suppliers,but they seldom focus on customer to consider optimizing the enterprise cost management.This paper intends to study the customer value-oriented cost management,it follows and develops on the basis rather than denies the former theory of cost management so that it is further adapted the need to cost management for the economical development.