| 基于价值链分析的企业成本管理 |
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| 引用本文： | 许有志.基于价值链分析的企业成本管理[J].山西经济管理干部学院学报,2007,15(1):61-63. |
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| 作者姓名： | 许有志 |
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| 作者单位： | 山西省公路局,山西,太原,030001 |
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| 摘 要： | 本文在和价值链分析进行对比的基础上揭示了传统成本管理的局限性，阐述了基于价值链分析的企业成本管理的基本特征、基本程序和方法。
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| 关 键 词： | 价值链 成本管理 竞争优势 |
| 文章编号： | 1008-9101（2007）01-0061-03 |
| 修稿时间： | 2006-12-20 |
The Analysis of Enterprise Cost Management on the Basis of Value Chain |
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| XU You-zhi.The Analysis of Enterprise Cost Management on the Basis of Value Chain[J].Journal of Shanxi Institute of Economic Management,2007,15(1):61-63. |
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| Authors: | XU You-zhi |
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| Institution: | Shanxi Highway Bureau, Taiyuan 030001, China |
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| Abstract: | On the basis of comparing with the value chain and analyzing it, this article states the limitation of the traditional cost management; explains the basic features, the basic procedure and methods based on the analysis of the value chain, thus we can obtain the cost advantage, and then keep the competition advantage on the market. |
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| Keywords: | value chain cost management competition advantage |
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