基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。

The Analysis of Activity-Based Cost Method Based on Value Chain Theory

This article is directed against the disadvantages of the tradition cost management methods ,bringing value chain theory into Activity-Based Cost method .The article uses value chain analysis to find out the relationship between activities and costs of the products ,expounds the general procedures of activity-based cost analysis on the value chain theory ,and helps corporations earn cost competitive advantages and core capability of competition.