| 基于价值链的自主创新预算管理 |
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| 作者单位： | 哈尔滨商业大学会计学院 |
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| 摘 要： | 自主创新是企业价值链增值与竞争力提升的根本途径。价值链分析与预算管理的有机结合,是保证企业自主创新成功的有效管理方式。基于价值链的预算管理可发现创新源,对自主创新过程的作业环节进行价值链分析和预算控制,是促进企业价值链增值的关键;预算管理则是保障自主创新的顺利进行的前提条件,三者结合将产生企业价值最大化与核心竞争力大幅度提升的综合效果。
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| 关 键 词： | 自主创新 价值链 预算管理 |
Budget Management of Independent Innovation Based on Value Chain |
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| Authors: | ZHOU Hang LI Xin |
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| Abstract: | Independent innovation is an essential approach to increasing enterprise value chain and competitiveness.The organic con-nection between value chain analysis and budget management is an effective management method to guarantee the success of enterprise independent innovation.We can find the innovative source based on budget management of value chain,while value chain analysis and budget control on operation link is the key to increasing enterprise value chain,and budget management is the prerequisite to guarantee independent innovation.Hence,the combination of the former factors will produce comprehensive effect of enterprise value maximization and core competitiveness increase. |
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| Keywords: | independent innovation value chain budget management |
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