摘要
成本管理是企业战略管理中的一个重要环节。企业总是试图通过降低成本来提高企业的竞争力。
The cost management is an important aspect of the enterprises' strategic management. The enterprises always try to decrease cost to raise their competition ability, while there are more cost control thoughts in the value chain analysis. The literature superficially analyzes the influences of value chain analysis in the cost control.
出处
《价值工程》
2007年第5期70-72,共3页
Value Engineering
关键词
成本
成本控制
价值链分析法
cost
cost control
Aanalytical method of Value Chain