随着时代的发展，企业间竞争愈演愈烈，使得传统成本管理的方式已不再适应。为了抵御经济下滑的趋势，在竞争中得以生存，许多企业都开始控制成本，以取得更大的优势。成本管理成为企业提升自身竞争力的首要方式，其中价值链分析是进行成本管理的重要方法。在此背景下，本文围绕价值链视角下的企业成本管理展开研究。在经济全球化的今天，一个企业的生存与盈利不仅仅与企业自身相关，也与同处在一个价值链的上下游企业相关。价值链上的每一个环节发生变动都会对企业产生巨大的影响。通过研究价值链背景下企业的成本管理问题，可以有助于管理者把握企业的发展方向，对更进一步理解企业的持续发展有着重要意义。

With the development of the times, competition among enterprises has become increasingly fierce, making traditional cost management methods no longer adaptable. To resist the trend of economic downturn and survive in the competition, many enterprises have begun to control costs to gain greater advantages. Cost management has become a primary way for enterprises to enhance their competitiveness, among which value chain analysis is an important method for cost management. Against this background, this paper focuses on the research of enterprise cost management from the perspective of value chain. In today's economic globalization, an enterprise's survival and profitability are not only related to itself, but also to upstream and downstream enterprises in the same value chain. Changes in every link of the value chain will have a significant impact on the enterprise. Studying the cost management issues of enterprises in the context of the value chain can help managers grasp the development direction of the enterprise and is of great significance for a deeper understanding of the sustainable development of the enterprise.