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基于供应链的战略成本管理绩效评价体系设计
引用本文:代志伟,王伟.基于供应链的战略成本管理绩效评价体系设计[J].商业经济(哈尔滨),2005(12):22-24.
作者姓名:代志伟  王伟
作者单位:中央财经学院会计学院,北京100081
摘    要:传统的绩效评价体系只关注企业内部评估,忽视了与外部利益相关者的关系。而基于供应链来设计企业战略成本管理的绩效评价体系可以使企业从整体上把握运作效率。在供应链环境下的绩效评价体系能将企业的战略外沿化,将战略成本的管理扩展到整个供应链,使企业追求整体运作的最佳,在竞争中取得优势地位。

关 键 词:战略成本管理  供应链  绩效评价

Appraising the Designing System on the Basis of the Strategic Cost of Management Performance with Supply Chain
Abstract:Traditional Appraising system only pay close attention to enterprises' assessing,and has ignored the relation with persons who are correlated with of external interests.Appraise system on the basis of supply with chain to design business strategy cost of management can make enterprise's grasping operation efficiency on the whole to come.under the environment of this system,can widen strategy of enterprises,expand the management of the strategic cost to the chain entirely,make enterprises pursue the best situation of whole operation,make the advantage position in the competition.
Keywords:strategy cost of management  supply chain  performance Appraise
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