The Organic Combination of Supply Chain, Value Chain and Activity-based Costing

摘要：

At present, there are plenty of theoretical studies of supply chain and value chain, but the research of using value chain theory to manage the cost of supply chain is rare. This paper introduced the supply chain, value chain and Activity-based costing. Then we elaborated the intrinsic relation among them, put forward the effective measures of the organic combination made for the three. Finally, we obtain the new approaches of the managing modern enterprise cost and the enhancing the competitiveness of enterprises.

关键词： Supply chain Value chain Activity-based costing

作者: LI Lijie ZHANG Xiangdong

作者单位: School of Management, Hebei Normal University of Science&Technology, Qinhuangdao, China,066004

会议类型: 国际会议

会议名称: 2009 International Conference on Growth of Firm and Management Innovation(2009企业成长与管理创新国际学术会议)

会议地点: 北京

会议语种:英文

页码: 145-149

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）