作业成本管理与价值链分析（Activity based costing management and value chain analysis）.docVIP

下载本文档

22
0
约1.49万字
约 10页
2017-07-24 发布于河南
举报
版权申诉

作业成本管理与价值链分析（Activity based costing management and value chain analysis）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

作业成本管理与价值链分析（Activity based costing management and value chain analysis）

作业成本管理与价值链分析（Activity based costing management and value chain analysis） Activity based costing management and value chain analysis Activity based costing management and value chain analysis 2009-02-03 21:54:31 Activity based cost management (ABCM) is a kind of cost management method developed on ABC, it uses ABC to provide information, the starting point and the core of cost management by the transfer of goods to the operation level, according to the principle of activities consume resources and products consume activities, assigning activity costs to cost the specific object in. The value chain analysis is a kind of strategic management method of American famous strategic management expert Professor Michael Porter proposed in the first place, it takes the value chain as the research object, mainly analyzes the constitution of the value chain, each value activities in the value chain of the status and the relationship of the value chain of each value activity cost, in order to find the enterprise value chain and value activities, problems and improvement of value activities and ways to optimize the value chain, so as to make the enterprise gain competitive advantage. In practical application, the combination of these two methods can not only avoid simple operation cost management possible improvement work while ignoring the defects of the whole value chain, can also provide realistic basis for the role of value chain analysis. I. The theoretical basis of activity-based costing management and value chain analysis -- process view (1) the idea of process contained in activity-based costing management and value chain analysis has made important contributions to the field of activity-based costing management, Toni. His two viewpoint model first proposed the process view analysis method. The concept of process analysis reflects a demand on the new information, this information is the information that affect the performance of the company, what factors caused by operation