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价值链成本管理为基础的跨组织资源整合:一个实地研究
引用本文:穆林娟,贾琦.价值链成本管理为基础的跨组织资源整合:一个实地研究[J].会计研究,2012(5):67-71,94.
作者姓名:穆林娟  贾琦
作者单位:北京工商大学商学院/经济学院 100048
基金项目:教育部人文社科项目",北京市教委项目,北京市教委科研基地-平台-投资者保护项目,国家社科课题
摘    要:以权益价值最大化为目标的公司价值管理模式(VBM),由最初以资本主导型管理(以战略选择—资本运营与并购策略—权益价值估价与增值为主线),逐渐地演变为产业经营主导型管理(从战略选择—组织内部价值链分析及流程再造—组织间多赢合作与组织内管理整合为主线)。深南电路是中国制造业企业的典型代表,其从客户价值导向的研发——生产精益管理——客户价值引导——柔性组织管理等方面进行了以价值链成本管理为基础的整合,使企业成功的抵御经济危机,价值链成本管理经验值得深入研究。

关 键 词:价值链成本  跨组织  深南电路  管理创新

The Across-organizational Integration of Resources Based on Value Chain Cost Management:A Field Study
Mu Linjuan & Jia Qi.The Across-organizational Integration of Resources Based on Value Chain Cost Management:A Field Study[J].Accounting Research,2012(5):67-71,94.
Authors:Mu Linjuan & Jia Qi
Institution:Mu Linjuan & Jia Qi
Abstract:Originating in the 1980s and with the goal of maximizing the value of equity,the company value management mode(VBM) evolved gradually from the capital-oriented management(with the main line of strategic choice-capital operation and acquisition strategy-estimation and appreciation of equity value)to the industry-business-oriented management(with the main line of strategic choice--value chain analysis and inter-organization process reengineering-win-win cooperation and management integration across the organization).As the typical representative of Chinese manufacturing industry,Shennan circuit had carried out integration based on the value chain cost management on the customer-oriented research and design-lean management production-customer value guide-flexible organization management,to make the enterprise defend the economic crisis successfully and improve the performance significantly.The value chain cost management experience of Shennan circuit is worthy to study by other enterprises.
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