摘要
成本管理是企业管理的一个重要组成部分,它在企业管理中起着支撑性作用。但随着经济全球化和互联网科学技术的飞速发展,传统的成本管理越来越暴露出它潜在的缺陷性。也就是说,这种传统的成本管理模式在认识上、目标上存在的弊端,已经不再适应新经济形势下的企业发展。近些年来,建立在波特价值链理论上运用价值链分析的方法,通过对企业内部及外部的价值链进行重整再造,实行基于价值链战略联盟的成本管理渐渐在实际管理中崭露头角。本文通过对传统成本管理模式在认识上、目标上所存在的弊端进行分析,并以新时代价值链战略联盟为基础,探讨适应新经济形势下成本管理的内容和成本方式。
Cost management is an important part of business management.It plays a supporting role in business management.However, with the rapid development ofeconomic globalization and Internet science and technology,traditional cost management model has increasingly revealed its limitations.In other words,the traditional cost management model can no longer meet the increasing needs of enterprises in current economic situation.In recent years,a new perspective of cost management based on Porter’s Value Chain theory,which analyzes and resconstructs the external value chain within and outside the enterprise,has gradually gained consideration from business leaders and utilized in executive decision making.Based on the understanding of the traditional cost management model,this article analyzes its drawbacks and discusses the content and methodology of the new perspective of cost management based on value chain strategic alliances.
出处
《金融管理研究》
2018年第1期216-222,共7页
The Journal of Finance and Management Research
关键词
成本管理
战略联盟
成本管理方法
Cost Management
Strategic Alliances
Cost Management Methodology
