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讲价值链剖析在企业计谋成本治理中的应用(国外英文资料)
论价值链分析在企业战略成本管理中的应用(国外英文资料)
This paper analyzes the application of value chain analysis in enterprise strategic cost management
This paper analyzes the application of the value chain analysis in the enterprise strategic cost management to the application of 2009-02-03 21:55:22
Due to the constraints of all kinds of conditions, Chinas enterprise cost management consciousness is relatively weak, the concept is more conservative, the management method and the means are also backward. Therefore, the idea of strategic cost management must be established in the enterprise. In this paper the basic concept of strategic cost management on the basis of the analysis, pointed out that one of the main tools of the value chain analysis should be the core of strategic cost management, and aiming at the deficiency of the current enterprise management mode is put forward the countermeasures and Suggestions.
Key words strategic cost management value management value chain analysis strategy advice
The limitation of traditional cost management analysis methods
(1) cost management is limited to the cost of production activities. The traditional cost management focus on to control the various cost in the process of production, ignoring the cost of research and development of prenatal and postpartum marketing cost control, supply cost. As a result, most managers are naturally thinking about production, and they will be able to limit cost management to the costs of production activities.
(2) the cost management is mainly the production process within the enterprise. The traditional cost management focuses on the manufacturing process within the enterprise and ignores the supply and sales of the enterprise. In an open and competitive market environment of the enterprise, under the condition of the enemy and know yourself, by understanding to the whole industry value chain cost management more help to enterprise strategic target realization. The traditional cost analysis begins with the pur
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