摘要
传统的成本管理分析局限于企业内部的生产活动,无法满足战略成本管理的需求,而价值链分析则可以通过评价企业内部和外部的相关活动,来实现整个企业的战略目标以及成本的持续降低。阐述了基于价值链视角的战略成本管理的特点,通过格兰仕公司成本管理的案例分析了战略成本管理中的价值链分析的应用,并提出了优化价值链分析的建议。
The traditional cost management analysis, which is limited to production activities within enterprise, is unable to meet the needs of strategic cost management. Value chain analysis can realize the strategic target and continual cost reduction of enterprise through evaluating both internal and external relative activities of enterprise. This paper analyzes the characteristics of the strategic cost management based on the visual angle of value chain, and through the case of the cost management of Chinese company Galanz, discusses the application of value chain analysis in strategic cost management, and puts forward some suggestions on ootimizing value chain analysis.
出处
《科技情报开发与经济》
2009年第32期84-86,共3页
Sci-Tech Information Development & Economy
关键词
战略成本管理
价值链分析
作业链
strategic cost management
value chain analysis
operating chain
