| 价值链分析在战略成本管理中应用的理论研究 |
| |
| 引用本文： | 党江艳. 价值链分析在战略成本管理中应用的理论研究[J]. 价值工程, 2012, 31(9): 13-14 |
| |
| 作者姓名： | 党江艳 |
| |
| 作者单位： | 西安工业大学财务处,西安,710032 |
| |
| 摘 要： | 价值链分析应用于战略成本管理中,将会促进企业竞争优势的形成和相对成本持续降低环境的建立。文章首先探讨了价值链分析和战略成本管理的关系,然后分别从内部价值链分析、行业价值链分析以及竞争对手价值链分析三个方面对价值链分析在战略成本管理中的应用作了系统的研究。
|
| 关 键 词： | 价值链分析 战略成本管理 理论研究 |
Theoretical Research on Application of Value Chain Analysis in Strategic Cost Management |
| |
| Dang Jiangyan. Theoretical Research on Application of Value Chain Analysis in Strategic Cost Management[J]. Value Engineering, 2012, 31(9): 13-14 |
| |
| Authors: | Dang Jiangyan |
| |
| Affiliation: | Dang Jiangyan(Xi’an Technological University Financial Department,Xi’an 710032,China) |
| |
| Abstract: | The application of value chain analysis in strategic cost management will accelerate enterprises’ achievement of competitive advantage and establishment of relative and persistent low cost environment.This paper discusses the relations of value chain analysis and strategic cost management firstly,then the systemic application of value chain analysis in strategic cost management is carried through from internal value chain analysis,the industry value chain analysis and the competitor value chain analysis three aspects. |
| |
| Keywords: | value chain analysis strategic cost management theoretical research |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
