基于作业成本法的价值链分析.pdfVIP

中国科技论文在线 基于作业成本法的价值链分析 李美林，彭晓峰** （北京邮电大学经济管理学院，北京市100876 ） 5 摘要：对企业的成本进行战略管理，核心的方法就是价值链分析方法。由于作业成本法和价 值链内在的一致性，因而运用价值链分析的过程中必然要基于作业成本法。本文首先单独的 阐述了价值链和作业成本法的概念，以及作业成本法的基本原理，然后在二者定位一致性的 基础上分析了二者相互之间的驱动性，进而阐述了如何运用作业成本法进行价值链分析，最 10 后得出了结论在进行成本管理时，从价值链内容的分析出发，具体执行过程中运用作业成本 法，辅助价值链分析进行各个市场一级的战略分析。 关键词：价值链分析；作业成本法；战略成本管理 中图分类号：F832.48 15 Value Chain Analysis Based on Activity Based Costing LI Meilin, PENG Xiaofeng (School of Economic and Mangagement, Beijing University of Post and Telecommunication, Beijing 100876 Abstract: The key method in conducting strategic management to control corporate cost is the 20 method of value chain analysis. As there is internal consistency in activity based costing and value chain analysis, it is necessary that the process of value chain analysis should be conducted base on activity based costing. In this paper, the definition of the Value Chain and ABC are given firstly,as well as the ABC principle, analyzing the driving relationship between the two elements are behind their consistency, the paper discussed how to conduct value chain analysis using the method of 25 activity based costing.Finally,the conclution is that cost management should start with the Value Chain ,during the executive process,ABC should be used,if cost management imples like this ,the market strategic analysis can be concluded. Key words: value chain analysis; activity based costing; strategic cost management 0 引言 30 随着全球经济一体化和高科技迅猛发展的冲击，企业的制造环境已由过去的劳动密集型 向资本密集型和技术密集型转变，同时企业外部环境的不确定性程度加深，促使企业为争夺 市场和生存空间，将管理活动提高到战略层次，形成了一种新型的成本管理方式—战略成本 管理。所谓战略成本管理就是强调在成本管理过程中不仅要降低成本而且要提高企业的战略 地位。实施战略成本管理的目的就是要使企业在竞争中取得优势，