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。
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 modem enterprise cost and the enhancing the competitiveness of enterprises.
出处
《中国市场》
北大核心
2007年第32期22-23,共2页
China Market
关键词
供应链
价值链
作业成本法
supply chain
value chain
activity-based costing
