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The period cost management idea formation and the level of productivity development and management level, at present our country enterprise is closely related to the cost management concept and method of big industrial period traditional cost management. In the cost calculation method, cost control method and cost management system the information provided, etc and today’s technology, market and institutional development, not separation for enterprise successfully to develop and implement business strategy to provide support. Enterprise in order to fight for the survival and development of the space, must strengthen the cost management, foster long-term competitive advantage. New era competition between enterprises is not confined to the price of the product quality, cost or unilaterally, but reflected in between each enterprise’s value chain. Only then takes the actual needs of customers, standing in the value chain of Angle, to all phases of enterprise value chain effectively cost management, reduce the cost of enterprise, enterprise can obtain real in the market competitive advantage. Traditional cost management produced in environmental relatively stable industrial economy era, has not adapt to the new social economic environment enterprise management needs, so we must convert current cost management concept, broaden the cost management content, exploration to adapt to the new environment advanced managerial mode of the cost.Life cycle cost management on the basis of the value chain enterprise based on the whole market requirement of environment, carry on the omni-directional cost planning. Will enterprise into throughout the industry, not only the cost of enterprise itself, analysis should also analysis upstream suppliers, downstream trader and parallel to the enterprise value chain cost analysis of the competitors. The value chain analysis is of strategic cost management is an important on the value chain analysis tool that as the research object, analyses the composition of the value chain, value chain each position and value activities, optimize the relationship between value chain for the purpose. As value management is an effective tool for the value chain theory for reconstruction cost management pattern laid a theoretical foundation and pointed out the development direction. This paper was based on this, try to do this new topics discussed preliminary. This article uses the modern value chain theory, starting from the value creation, so as to obtain the competitive advantage and meet customer demand for the goal, the discussion modern enterprise cost control of new ideas. In reference to domestic and international advanced cost management and the value chain analysis on the basis of the system based on the value chain theory expounded the product life cycle cost management framework, and based on the analysis of the value chain, from the cost management contents, procedures and methods and the value chain analysis in the application of cost management discussed ways. For the research emphases on the value chain analysis, from product development, design, manufacture, marketing and discard the cost analysis, phase of product life cycle cost control countermeasures and methods, which make the cost control on better used in enterprise cost management in, thus gain a competitive advantage.This paper adopts normative research and case analysis, the way of the combination of the research Angle on the value chain theory, combined with the product as the life cycle cost management system analysis. Based on this, puts forward the value chain perspective, probes into the product life cycle of value chain cost management principles, objectives, and overall frame, then each stage from product life cycle cost analysis, on the analysis of the process, the enterprise create value activities with suppliers and customers of dependent relationship between enterprise internal value activities, and linked from these value activities, trying to get the continuous optimization process, the competitive advantage of enterprises. Value chain life cycle cost management depends not only on the various thoughts and methods of comprehensive usage, still should establish certain application support, such as: cost control center organization establishment, establish the risk cost control warning system, so as to improve the efficiency of the life cycle cost management. Finally, with X company as an example, based on the value chain theory proved the life cycle cost management of the feasibility of the method.
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