| 价值链分析在战略成本管理中的应用研究 |
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| 引用本文： | 刘冬荣,王琳. 价值链分析在战略成本管理中的应用研究[J]. 价值工程, 2005, 24(3): 41-44 |
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| 作者姓名： | 刘冬荣 王琳 |
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| 作者单位： | 中南大学商学院,长沙,410083 |
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| 摘 要： | 价值链分析是战略成本管理的首要步骤,但目前对价值链的研究仅限于理论探讨。如何具体展开价值链分析,仍是一个难题。本文从价值链分析出发,探讨了企业寻求成本竞争优势的战略途径,提出了价值链的分解与整合,有利于提高企业的战略成本竞争优势,形成企业的核心竞争力。
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| 关 键 词： | 价值链分析 战略成本管理 竞争优势 |
| 文章编号： | 1006-4311(2005)03-0042-04 |
Application Research On The Value Chain Analytic Method Under Strategic Costs |
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| LIU Dongrong,Wang Lin. Application Research On The Value Chain Analytic Method Under Strategic Costs[J]. Value Engineering, 2005, 24(3): 41-44 |
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| Authors: | LIU Dongrong Wang Lin |
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| Abstract: | The value chain analysis is a primary step of strategic cost management, but the present research on it only converges on its theoretical flank. It remains a difficult problem to develop a concrete value chain analysis. This paper expounds the value chain, provides the ways of reduction of cost, and then puts forward the decompounded and conformity of the value chain so as to heighten the advantage of strategic cost and redounds to the core of competition. |
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| Keywords: | the value chain strategic cost management advantage of competition |
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