价值链视角下沃尔玛战略成本管理优化研究

Research on the Optimization of Walmart’s Strategic Cost Management from the Perspective of Value Chain

摘要: 本文从价值链视角系统研究沃尔玛的战略成本管理。在竞争激烈的零售市场中，成本管理是企业核心竞争力的关键。作为零售巨头，沃尔玛的经营模式和成本管理备受关注，但电商发展、消费行为转变及新兴企业崛起使其面临挑战。研究通过剖析采购、物流、营销等价值链环节的成本管理实践，探究其优势与问题，以挖掘成本优化空间、推动战略成本管理升级，同时为其他零售企业提供理论与实践借鉴。

Abstract: This paper systematically studies Walmart’s strategic cost management from a value chain perspective. In the competitive retail market, cost management is the key to the core competitiveness of enterprises. As a retail giant, Walmart’s business model and cost management have attracted much attention, but the development of e-commerce, the shift in consumer behavior, and the rise of emerging companies pose challenges. The study analyzes the cost management practices of procurement, logistics, marketing, and other value chain links, and explores their advantages and problems, in order to explore the space for cost optimization and promote the upgrading of strategic cost management, and at the same time, provide theoretical and practical references for other retail enterprises.