价值链中的战略成本管理探析

竞争战略把企业内部结构和外部环境结合起来,企业的价值链贯穿在企业自身价值创造作业和企业外部价值转移的二维空间。价值链将企业分解成不同的战略作业,价值链分析不仅为战略成本管理提供了一个分析框架,也为管理者形成和评价企业战略,寻求成本优势奠定了基础。

Analysis of Strategic Cost Management in Value Chain

The competitive strategy combines structure inside enterprises with external environment condition.The value chains of enterprises run through the two-dimensional space of enterprise's own value creation process and enterprise's external value shift.Value chain resolves enterprise into different strategic processes.Value chain analysis not only offers a frame of analyzing to strategic cost management,but also establishes the foundation for the administrator to form and appraise enterprise's strategy and to seek to advantage of the cost.