战略成本管理下的价值链分析

经济的全球化和科学技术的迅速发展 ,使全球经济竞争变得愈来愈激烈 ,如何创造并保持竞争优势 ,已成为每个企业生存和发展的首要问题。面对世纪之初的新的经济形势 ,我国企业的当务之急是在战略成本管理理论的指导下 ,运用价值链分析的方法 ,对企业内部及外部的价值链进行重整再造 ,才能使自己立于不败之地 ,求得发展

VALUE CHAIN ANALYTIC METHOD UNDER STRATEGIC COST MANAGEMENT

With the economic globalization and the rapid development of science and technology,the global economic competition is becoming more and more furious,and how to create and keep the competitive advantage turns into the most inmportant problem.At the beginning of the century,in the face of the new economic situation,the urgent affairs of our national enterprises are that,under the instruction of strategic cost managerial theory,with the administering of value Chain analytic method,only reintegrating enterprise inner and external value chains can remains invincible and achieve development.firstly,this paper introduce the strategic cost managerial theory,then discuss value chain analytic method emphatically,finally,point out the inspiration which value chain analytic method brings to our national enterprises.