价值网环境下的成本管理模式研究-会计学专业论文.docxVIP

Abstract．Value Abstract． Value nets appears with the severe competition among enterprises．As a brand new business mode，value nets show big advantage in this competitive era．Therefore， more and more enterprises start to adopt this business mode．Value nets put emphasis on both adding service value and improving cost usage．It is noted that the cost management plays all important role in real operation，and at the salnc time the new features of value net itself calls for new requirement on the form and content of cost management．Therefore，it is ofgreat theoretical and practical significance to carry out research on the cost management mode in the environment ofvalue nets． First，this thesis paper researches on the comparison between value nets business mode and traditional business mode，and concludes the new features of value net and new requirements on cost management．Second，this thesis paper researches on the comparison among modem cost management modes，takes into consideration of the new requirements on value net，and accordingly chooses the proper cost management frame most suitable for value net．Finally,this paper reasons the cost of value net and specific management modes，proposes the idea of regarding business processes as products，takes for reference the“Headstream Management”ideology in Target Cost， emphasizes on cost in the very beginning design of business processes，brings this idea from product level to business process level．Under the guidance of this idea，this paper sets up a cost management mode that is different from existing business process management methods．Rather it is a tool to construct new business processes with customer orientation and emphasis on exterior environment analysis． Key words：va I go nots．cost management mode，va I He or i ontat i 011．bus i ness process design．strategic orientation．vaIuo chain anaIysis． strategic cost driver anaIysis 独创性说明作者郑重声明：本硕士学位论文是我个人在导师指导下进行的研 独创性说明 作者郑重声明：本硕士学位论文是我个人在导师指导下进行的研 究工作及取得研究成果。尽我所知，除了文中特别加以标注和致谢的 地方