随着全球信息化产业的快速发展，以及近年各国之间愈演愈烈的“科技战”，半导体及其上下游产业在全球范围内受到了前所未有的关注，各国都在争取在芯片领域取得关键性技术突破。半导体设备为芯片制造的上游产业，占晶圆厂固定资产投资的70%-80%，是芯片产业链中至关重要的一环。半导体设备具有单位价值高、技术壁垒高、国产化率低的特点。在当今倡导“国产化替代”的时代背景下，国内的半导体设备厂商得到了国家政策及财政的大力支持，一批半导体设备公司如雨后春笋般应运而生。半导体产业的技术更迭日新月异，国内的半导体设备公司不仅需要从国外传统半导体设备厂商手中争取市场份额，彼此之间也在进行着激烈的竞争。在如此严峻的竞争态势下，成本管理的优势逐渐凸显。国内半导体设备公司由于起步较晚，成本管理方面面临着重大挑战，传统的成本管理手段显然已无法适应当今激烈的全球化竞争态势。在这种情况下，使用基于价值链视角的战略成本管理方法对半导体设备公司的成本管理进行深入研究，将有助于提升企业的可持续竞争力和盈利能力。传统成本管理将成本问题孤立地看待，着重于降低各个环节的成本，而忽视了产品全生命周期的成本管理和由此给价值创造带来的影响。价值链视角的战略成本管理则以宏观的视角出发，站在企业管理的角度，构建服务于公司战略定位的成本管理体系。以连续的眼光看待问题，将成本管理贯彻到产品的全生命周期，平衡成本与价值创造的关系。战略成本管理不仅关注成本管理的结果，同时也关注成本管理的过程和方法，因此，与传统成本管理手段相比，战略成本管理更能为公司带来可持续的竞争优势。本研究采用了多种研究方法。首先，进行大量的文献综述，梳理相关领域的研究成果，深入了解价值链、战略成本管理等相关理论的发展历程和应用现状，夯实研究的理论基础。其次，采用案例研究方法，选取T公司为研究对象，结合“桑克模式”进行深入分析。分析时，重点使用了“价值链”分析方法，识别内部和外部价值链各环节的增值和非增值活动，发现问题成因，并提出改进建议，整合和优化价值链各环节资源配置。本研究在分析的过程中，将T公司与同行业可比上市公司拓荆科技股份有限公司（以下简称“拓荆科技”）和微导纳米纳米科技股份有限公司（以下简称“微导纳米”）进行对比分析，了解T公司现阶段在行业中所处的地位。

With the rapid development of the global information industry and the increasingly fierce technology war among countries in recent years, China has proposed the strategy of domestic substitution in the semiconductor field and provided policy support at the national level. Semiconductor companies are facing dual competition both domestically and internationally, and traditional cost management methods are clearly no longer sufficient to meet their needs. Implementing strategic cost management has become an important measure for companies to gain competitive advantages. This article intends to conduct corresponding research on how to effectively carry out strategic cost management based on specific cases.Multiple methods were used in the research process of this article. Firstly, by reading various reference materials, we can gain a deeper understanding of the development process and application status of theories such as value chain and strategic cost management, in order to solidify the theoretical foundation of this article. Secondly, using case analysis and comparative analysis methods, T Semiconductor Equipment Company was selected as the research object. An in-depth analysis was conducted on the company's development history, value chain composition, problems in each link, and strategic cost management status. Key indicators were compared and analyzed with comparable companies, summarizing the existing problems of the company, including the inability of cost accounting to provide effective decision-making basis for business; many non-value-added activities in each link of the value chain which lead to low operational efficiency; fragmented cost management methods and lacking of system construction; low level of informatization and limitations in cost management awareness and level among financial personnel. After gaining a deeper understanding of the problems in the company's cost management, this article uses the value chain analysis method to explore the strategic cost management measures adopted by T company in each link of the value chain, and evaluates the effects it brings. Based on the current situation of T Company's strategic cost management, this article proposes further optimization suggestions for the non-value-added activities that still exist in each link of the value chain.Strategic cost management requires a global perspective. Therefore, this article proposes that in order to ensure the effective implementation of strategic cost management measures, companies should build a comprehensive cost management system, integrating strategic cost management with comprehensive budgeting and target cost methods; improve the internal control system; strengthen the company's information construction; build a management accounting reporting system that serves the strategic, management, and operational levels, and embed comprehensive budgeting and performance evaluation into this reporting system to provide support for decision-making at all levels. To ensure the effective operation of various measures, this article also proposes suggestions on how to cultivate professional financial analysts.After completing the analysis of the case and providing suggestions, this article further draws research conclusions. Strategic cost management is a dynamic process, in which cost management measures should be combined with the company's strategic positioning and product lifecycle, identifying value-added and non-value-added activities in each link of the value chain, optimizing resource allocation in the value chain, and maximizing value creation. The implementation of strategic cost management requires the construction of a corresponding system as a guarantee, combined with comprehensive budgeting, performance evaluation and other management tools, so that management methods can be optimized and upgraded in a timely manner with changes in business.