摘要
价值链理论对成本管理理论产生了极为深远的影响。目前,我国企业成本管理的观念、内容及方法存在较大的局限性,迫切需要引入先进的管理思想和理念,拓宽传统成本管理范围,同时要对传统成本管理的方法进行战略变革。鉴于此,有必要对基于价值链的战略成本管理问题进行较深入的探讨。
The value chain theory has an extremely fax-reaching impact on theory of the cost management. At present. the idea, content, method of cost management of our country enterprise has greater limitation, need to introduce advanced management thought and idea urgently, and widen the traditional range of cost management. at the same time, improve strategically the traditional cost management method.In view of this, it is necessary to carry on deep discussion about problem of the strategic cost management based on value chain.
出处
《价值工程》
2005年第9期34-37,共4页
Value Engineering
关键词
价值链
成本管理
作业成本法
value chain
cost management
actlvity based cost
