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宝钢:基于价值链的战略成本管理 总被引:1,自引:0,他引:1
价值链分析可以从多方面揭示有关企业竞争力的成本信息。通过基于价值链的战略成本管理将成本管理的视角渗透到企业经营中的各个环节,以价值增值管理为目标,可以帮助企业实现价值最大化。 相似文献
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PREFACE/前言 价值链理论为企业战略成本控制提供了全新的思路,通过对企业的价值链进行分析,从战略的高度进行成本控制,增强企业的竞争能力.本文以价值链中游企业为研究对象,构建了以价值链中游企业为核心的成本控制框架:从价值链下游的顾客资产驱动要素的分析与计量、价值链中游的横向价值链分析及协同、内部价值链优化、价值链上游的面向产品研发的战略性供应商合作伙伴的选择等三方面对企业成本控制进行研究. 知识经济时代,竞争环境的变化要求企业成本控制密切配合企业的竞争战略,而在企业价值链中蕴含着更多的成本控制机会,因此基于价值链的成本控制日益受到人们的重视.企业通过对价值链分析进行成本控制,可以有效地维持或改进成本竞争地位,以实现战略成本管理的目标. 相似文献
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企业外部环境的剧烈改变,扩大了企业成本分析的空间范围。基于价值链分析的战略成本管理从上下游相关的企业、企业内部、竞争对手的情况这三个环节进行分析,获取信息,为企业的战略成本管理提供决策需求。本文主要从价值链的涵义、价值链的环节、价值链与成本观念、价值链与战略成本管理等四个方面展开讨论。 相似文献
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成本作为企业价值创造过程中的资源消耗,有关成本分析与企业价值的创造密切相关。企业的成本发生及相对成本地位产生于企业在一个产业里竞争所从事的全部价值创造活动。价值链管理与成本控制密切相关。本文从企业业务流程和企业组织职能两个方面阐述了价值链管理与成本控制的关系,并以北京的BJNC公司为例进一步探讨了价值链管理在企业成本控制中的具体应用及所取得的经济效益。 相似文献
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价值管理的新方法:基于价值流的战略管理会计 总被引:34,自引:0,他引:34
本文剖析了价值链、价值流、虚拟价值链和价值网与战略管理会计的关系 ;试图将价值链、价值流、虚拟价值链和价值网等类似概念集成为新概念网络价值流。在网络化环境下 ,我们探讨网络价值链与战略管理会计的集成 ,建立一个基于网络价值流的战略会计集成系统 ,也称为价值流战略管理会计系统 ,为应用网络价值流解决企业战略决策和战略监控问题提供一个基本框架。 相似文献
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Philipp Pohl 《保险科学杂志》2007,96(1):71-89
In this paper we present a regression model which is fitted in the cost of equity of stock market companies. In this way we can estimate the cost of equity for companies which are not listed on the stock market based on the weights of line of business and market. Thus the cost of equity used for a value based management of strategic business units can be derived on the basis of these economic parameters. The theoretical model is introduced in a general setting for companies of any industry sectors. Then the model is applied to the insurance sector based on the lines of business Life and Non-life as well as on markets for Germany, Europe and the United States of America. 相似文献
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通过调研航天军工单位近年来科研项目计价和成本管理存在的问题,提出应进一步研究政策、完善制度,同时采用多元化的成本补偿方式和多种分类计价模式,注重战略管理,实现价值链分析与作业成本管理的融合。另外,采用能够对项目成本、进度进行综合控制的挣值法进行科研项目成本控制和绩效度量。 相似文献
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财务战略管理学科体系的构建 总被引:2,自引:0,他引:2
在将战略理念导入财务管理的尝试和创新中,战略思想应该是贯穿于财务战略管理的主线。财务战略管理不仅是对筹资、投资、分配等传统财务管理内容的战略性思考,而且要以战略的视角对传统财务管理研究内容的重新审视和界定。本文从财务战略管理学科的定位出发,描绘出财务战略管理学科体系的框架,通过分析财务战略管理与战略管理会计、战略成本管理学科之间的联系,提出了将财务管理与管理会计、成本管理三个学科在战略层面上进行整合的设想。 相似文献
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Michael E. Raynor 《实用企业财务杂志》2000,13(2):74-83
Despite their wellpublicized conflict of-interest problems, tracking stocks can be a superior alternative to equity carveouts in a particular, though increasingly common, set of circumstances—namely, when companies launch highrisk, capitalintensive startups that are expected to have valuable future synergies with their main operating divisions. Like equity carveouts, tracking stocks reduce the well-known conglomerate discount by exposing the startups directly to capital market discipline and incentives. But, in contrast to carveouts, tracking stocks leave strategic and operating control in the hands of single board of directors and management team. This feature of tracking stocks is likely to add significant value by reducing the eventual cost of integrating the startup operation into the firm's core operations. The author supports this view by comparing the different approaches taken by two telecommunications companies, BCE and Sprint, in financing (and later integrating) their wireless communications services. 相似文献
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Dutch Fayard Lorraine S. Lee Robert A. Leitch William J. Kettinger 《Accounting, Organizations and Society》2012
Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resource-based view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. 相似文献
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Optimal Security Design and Dynamic Capital Structure in a Continuous-Time Agency Model 总被引:2,自引:1,他引:2
We derive the optimal dynamic contract in a continuous‐time principal‐agent setting, and implement it with a capital structure (credit line, long‐term debt, and equity) over which the agent controls the payout policy. While the project's volatility and liquidation cost have little impact on the firm's total debt capacity, they increase the use of credit versus debt. Leverage is nonstationary, and declines with past profitability. The firm may hold a compensating cash balance while borrowing (at a higher rate) through the credit line. Surprisingly, the usual conflicts between debt and equity (asset substitution, strategic default) need not arise. 相似文献
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以战略成本管理提升企业核心竞争力 总被引:1,自引:0,他引:1
我国企业目前基本上还停留在传统成本管理阶段,片面追求成本节约的管理模式。随着企业经营环境的变化,战略成本管理这一新的成本管理理念应运而生。本文从战略成本管理及战略管理的高度为企业决策者提供了竞争对手的价值链分析,为企业的战略决策提供了信息支持,对提升我国企业核心竞争力有很重要的实践价值。 相似文献
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方征 《中央财经大学学报》2006,(3):91-96
资源基础战略理论经济学分析基础是自由竞争市场均衡模型,其对交易成本的漠视给战略理论的发展带来诸多的限制。现实战略实施环境中存在交易成本是企业战略存在的基础,也是交易成本理论运用到战略理论的切入点。交易成本的引入提高了战略理论的解释力与说服力,这集中体现在对持续竞争优势分析模型与战略三过程(价值创造、价值保护、价值分割)模式的修正与拓展上。 相似文献
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Jeff P. Boone Inder K. Khurana K. K. Raman 《Review of Quantitative Finance and Accounting》2011,36(3):417-435
The main purpose of this paper is to explore CEO compensation in the form of stock and options. The objective of CEO compensation
is to better align CEO-shareholder interests by inducing CEOs to make more optimal (albeit risky) investment decisions. However,
recent research suggests that these incentives have a significant down-side (i.e., they motivate executives to manipulate
reported earnings and lower information quality). Given the conflict between the positive CEO-shareholder incentive alignment
effect and the dysfunctional information quality effect, it is an open empirical question whether CEO equity incentives increase
firm value. We examine whether CEO equity incentives are priced in the firm-specific ex ante equity risk premium over the
1992–2007 time period. Our analysis controls for two potential structural changes over this time period. The first is the
1995 Delaware Supreme Court ruling which increased protection from takeovers (and decreased risk) for Delaware incorporated
firms. The second is the 2002 Sarbanes–Oxley Act which impacted corporate risk taking, equity incentives, and earnings management.
Collectively, our findings suggest that CEO equity incentives, despite being associated with lower information quality, increase
firm value through a cost of equity capital channel. 相似文献