成本分析全面概述.pptxVIP

Competitive advantage Cost advantage;成 本 優 勢;本章主要架構;成本分析的基本工具;與競爭者的成本比較;本章學習重點;The value chain and cost analysis;;分解價值鍊應有的結果;First cut analysis of costs;Cost behavior;Cost drivers-----1/10Economies or diseconomies of scale;規模經濟與提高產能使用率;規模指標（measure of scale);Cost drivers-----2/10Learning and spillovers;Cost drivers-----3/10Pattern of capacity utilization;Cost drivers-----4/10Linkages;Cost drivers-----5/10Interrelationships;Cost drivers-----6/10Integration;Cost drivers-----7/10Timing;Cost drivers-----8/10Discretionary policies independent of other drivers;Cost drivers-----9/10Loc