摘要
优化价值链成本管理是新能源汽车制造业降本增效、实现高质量健康发展的战略举措。基于新能源汽车制造业价值链成本管理的现状,选取业内明星企业为案例对象,基于内、外两个视角,系统剖析价值链成本管控潜在的问题,并给出针对性对策,为新能源车企改进价值链成本管理提供科学的思路。
Optimising value chain cost management is a strategic initiative for new energy automobile manufacturing industry to reduce costs,increase efficiency and achieve high quality and healthy development.Based on the current situation of value chain cost management in new energy automobile manufacturing industry,we select the star enterprises in the industry as the case objects,systematically analyse the potential problems of value chain cost control based on both internal and external perspectives,and give targeted countermeasures,so as to provide scientific ideas for new energy automobile enterprises to improve the value chain cost management.
作者
王耀民
Wang Yaomin(Yan'an University,Yan'an Shaanxi 716000,China)
出处
《现代工业经济和信息化》
2023年第11期187-188,191,共3页
Modern Industrial Economy and Informationization
关键词
新能源汽车制造业
价值链成本管理问题
对策
new energy automobile manufacturing industry
value chain cost management problems
countermeasure
作者简介
王耀民(1999-),男,陕西延安人,延安大学硕士在读,研究方向为会计。
