摘要
由次贷引发的金融危机席卷全球,继而波及到实体产业,致使企业生存和发展经历着前所未有的困境。面对挑战和机遇,企业应积极应对,以求生存再谋发展。作业成本管理的核心思想启示管理者,面对新的经济环境应从企业内部做起,以价值链重构为管理重心、控制成本,提高市场竞争能力。文章从作业成本管理的特征、运行程序入手,对作业成本管理的核心价值做了初浅的分析探讨。
The financial crisis caused by the subprime mortgage throughout the wodd and spread to the entity industry, which caused the enterprise survival unprecedented predicament. Facing the challenge and opportunity, enterprises should respond to the crisis actively and seek development. The managers were inspired by the core idea of activity-based costing management that managers should give priority to enterprise interior, restructure the value chain, monitor the cost, raise enterprise value, improve the market competitive power. In this paper, the core value of the activity-based costing management was discussed from analyzing its feature and procedure.
出处
《机械管理开发》
2009年第4期127-129,共3页
Mechanical Management and Development
关键词
新经济环境
价值链分析
成本控制
核心价值
Bew economic environment
Value-chain analysis
Monitoring cost
Core value
