| 价值链分析是战略成本管理的核心 |
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| 引用本文： | 陈嘉莉.价值链分析是战略成本管理的核心[J].经济管理,2008(Z2). |
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| 作者姓名： | 陈嘉莉 |
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| 作者单位： | 徐州工程学院管理学院; |
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| 摘 要： | 本文在阐述战略成本管理的基本概念和内容基础上,指出价值链分析应当成为战略成本管理的核心,并对企业价值链进行分类与分析。价值链分析的关键是优化作业链,尽可能消除不增加价值的作业,尽可能提高可增加价值作业的运作效率,减少资源的占用和消耗,增强企业的竞争力。
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| 关 键 词： | 战略成本管理 价值链 分析 核心 |
The Value Chain Analysis is the Core of the Strategic Cost Management |
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| CHEN Jia-li.The Value Chain Analysis is the Core of the Strategic Cost Management[J].Economic Management,2008(Z2). |
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| Authors: | CHEN Jia-li |
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| Institution: | CHEN Jia-li (Xuzhou Institute of Technology,Xuzhou,Jiangsu,221008,China) |
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| Abstract: | In foundation of elaborating the concept and contents of the strategic cost management,this article points out that the value chain analysis should become the core of the strategic cost management.In the article,we make the classification and the analysis of enterprise value chain.The key of value chain a- nalysis is to optimize the activity chain in order to eliminate the activities that do not increase the value and enhance the efficiency of activities that increase the value.As a result,the resources occ... |
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| Keywords: | strategic cost management value chain analysis core |
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