| 供应链、价值链与作业成本法的有机结合 |
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| 引用本文： | 谷慧玲,朱静,李丽杰.供应链、价值链与作业成本法的有机结合[J].中国市场,2007(32):22-23. |
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| 作者姓名： | 谷慧玲 朱静 李丽杰 |
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| 作者单位： | 河北工程大学经管学院 |
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| 摘 要： | 本文通过介绍供应链、价值链与作业成本法的含义,阐述了三者之间内在的相互关系,并提出三者进行有机结合的有效措施,得到了现代企业进行成本管理和提升企业竞争力的新途径。
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| 关 键 词： | 供应链 价值链 作业成本法 |
| 文章编号： | 1005-6432(2007)32-0022-02 |
The Organic Combination of Supply Chain Value Chain and Activity-based Costing |
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| Gu Huiling,Zhu Jing,Li Lijie.The Organic Combination of Supply Chain Value Chain and Activity-based Costing[J].China Market,2007(32):22-23. |
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| Authors: | Gu Huiling Zhu Jing Li Lijie |
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| Abstract: | This paper introduced the supply chain, value chain and Activity-based costing. Then we elaborated the intrinsic relation among them, put forward the effective measures of the organic combination made for the three. Finally, we obtain the new approaches of the managing modern enterprise cost and the enhancing the competitiveness of enterprises. |
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| Keywords: | supply chain value chain activity-based costing |
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