摘要
以权益价值最大化为目标的公司价值管理模式(VBM),由最初以资本主导型管理(以战略选择—资本运营与并购策略—权益价值估价与增值为主线),逐渐地演变为产业经营主导型管理(从战略选择—组织内部价值链分析及流程再造—组织间多赢合作与组织内管理整合为主线)。深南电路是中国制造业企业的典型代表,其从客户价值导向的研发——生产精益管理——客户价值引导——柔性组织管理等方面进行了以价值链成本管理为基础的整合,使企业成功的抵御经济危机,价值链成本管理经验值得深入研究。
Originating in the 1980s and with the goal of maximizing the value of equity,the company value management mode(VBM) evolved gradually from the capital-oriented management(with the main line of strategic choice-capital operation and acquisition strategy-estimation and appreciation of equity value)to the industry-business-oriented management(with the main line of strategic choice--value chain analysis and inter-organization process reengineering-win-win cooperation and management integration across the organization).As the typical representative of Chinese manufacturing industry,Shennan circuit had carried out integration based on the value chain cost management on the customer-oriented research and design-lean management production-customer value guide-flexible organization management,to make the enterprise defend the economic crisis successfully and improve the performance significantly.The value chain cost management experience of Shennan circuit is worthy to study by other enterprises.
出处
《会计研究》
CSSCI
北大核心
2012年第5期67-71,94,共5页
Accounting Research
基金
教育部人文社科项目“跨组织控制:激励模式与合作绩效研究”(项目编号11YJA630080)
北京市教委项目“企业价值链成本战略驱动因素分析”(项目编号:SM201110011003)的阶段性成果
北京市教委科研基地-平台-投资者保护项目(RXM-0142313-00003)
国家社科课题内部资本市场对企业集团成长的作用机制研究(11BGL022)的资助
