价值链分析在成本管理中的应用（Application of value chain analysis in cost management）.docVIP

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价值链分析在成本管理中的应用（Application of value chain analysis in cost management）.doc

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价值链分析在成本管理中的应用（Application of value chain analysis in cost management）

价值链分析在成本管理中的应用（Application of value chain analysis in cost management） Application of value chain analysis in cost management As a strategic analysis tool, value chain analysis is more and more widely used in cost management Pan. Starting with the idea of value chain put forward by Professor Michael and Potter, this paper expounds that enterprises should take internal value into consideration Combine the chain with the external value chain analysis to manage the cost of the enterprise effectively Law, the cost management of Handan iron and steel industry is analyzed from the point of view of value chain. Keywords value chain; value chain analysis; cost management; case analysis; 1 overview and steps of value chain analysis In 1985, Professor Michael Potter of Harvard Business School put forward the idea of value chain. He thought it would be possible to The value-added of various primitive resources is converted into the final product, and the enterprise activity that makes the customer recognize their value is regarded as value Activities include all value-added services such as R D, procurement, production, and after-sales service Process. The organic aggregation of various value activities constitutes the enterprise value chain. Then, Sancho was in Potter On the basis of the theory of competitive advantage, this paper uses value chain analysis, strategic positioning analysis and cost driver analysis The three analytical tools provide strategic analysis for the cost management of enterprises. Norman thinks it can be used Value chain analysis method re positioning management accounting system, the enterprise cost control focus on long-term, Strategic factors and efficiency. Ghamdi in a study of strategic analysis tools and techniques for the importance of tuning The survey found that nearly 1/4 of the respondents regularly used value chain analysis methods to carry out the costs of the enterprise Analysis and management. It can be seen that value chain analysis ha