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。
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.
出处
《山西经济管理干部学院学报》
2007年第1期61-63,共3页
Journal of Shanxi Institute of Economic Management
关键词
价值链
成本管理
竞争优势
value chain
cost management
competition advantage
