基于价值链的企业成本管理研究——以宁德时代为例

Research on Enterprise Cost Management Based on Value Chain—A Case Study of CATL

摘要: 为探究动力电池企业成本管理的科学路径，提升企业成本管控效率，文章以宁德时代为研究对象，基于价值链成本管理理论，采用案例研究法从内部、外部双维度分析其成本管理现状。研究发现，宁德时代在研发、采购等环节形成了一定成本管控优势，但也存在研发产出效率下降、多基地运营管控不足、核心材料自给率低、行业协同机制缺失等问题。针对存在的问题，从内外部价值链双向施策，优化研发、采购等内部环节运营管理，深化上下游及行业协同布局，构建一体化成本管理优化体系。

Abstract: To explore a scientific approach to cost management for power battery enterprises and improve the efficiency of cost control, this paper takes CATL as the research object. Based on the value chain cost management theory and using the case study method, it analyzes the current situation of cost management from both internal and external dimensions. The study finds that CATL has formed certain cost control advantages in R&D, procurement, and other links, but also faces problems such as declining R&D output efficiency, inadequate multi-base operation control, low self-sufficiency rate of core materials, and a lack of an industry coordination mechanism. In response to these problems, this paper proposes two-way strategies from the internal and external value chains: optimizing the operation and management of internal links such as R&D and procurement, deepening the coordinated layout of upstream, downstream, and the whole industry, and constructing an integrated cost management optimization system.