价值链中的战略成本管理探析

竞争战略把企业内部结构和外部环境结合起来,企业的价值链贯穿在企业自身价值创造作业和企业外部价值转移的二维空间.价值链将企业分解成不同的战略作业,价值链分析不仅为战略成本管理提供了一个分析框架,也为管理者形成和评价企业战略,寻求成本优势奠定了基础.

Research on Strategic Cost Management Based on Value Chain

The competitive strategy bonded the enterprise's inter structure and outer environment together, the enterprise's value chain ran through the two-dimension space which was constructed by it secf value creation and outer value transference. Value chain disassembled the enterprise into several strategic activities. The analysis of value chain not only provided an analytic frame for the strategic cost management, but also established a base for the manager, on which he could construct and evaluate the enterprise's strategy to find out the advantage in cost.