供应链、价值链与作业成本法的有机结合.docVIP

供应链、价值链与作业成本法的有机结合 　　摘要：本文通过介绍供应链、价值链与作业成本法的涵义，阐述了三者之间内在的相互关系，并提出三者进行有机结合的有效措施，得到了 现代 企业 进行成本管理和提升企业竞争力的新途径。 　　关键词：供应链；价值链；作业成本法 　　Abstract: This paper introduced the supply chain, value chain and Activity-based costing. The n we elaborated the intrinsic relation among them, put forward the effective measures of the organic combination made for the three. Finally, we obtain the new approaches of the managing modern enterprise cost and the enhancing the competitiveness of enterprises. 　　Key words: Supply chain; Value chain; Activity-based costing 　　 　　一、供应链与价值链的关系 　　 　　1、供应链的涵义