Construction of Strategic Cost Management System Based on Value Chain
The tide of new technological revolution and the variation of modern conduction environment make traditional cost management thought face huge challenge. Because of own flaw, the existing cost management system cannot provide the prompt useful information to satisfy the need of management decision and the control. The value chain theory is precisely effective measure for the enterprise to adapt the new environment. The value chain analysis can analyze the contribution of enterprise value activity to the product profit comprehensively, is advantageous in cultivating the enterprises ability to reduce the cost continually, thus realizes the cost management effectively. Enterprise must construct and introduce strategic cost management system based on value chain theory from all ranges and strategic view in order to supply cost information for enterprise conduction strategy and operation. Therefore, this paper constructs cost management system based on the value chain theory from the connotation, the principle and the content three aspects, in the foundation of analyzing the enterprise tradition management systems insufficient, thus systematically elaborates cost management system based on the value chain theory is anything, makes anything, how to make and so on elementary theory questions. Then, analyzes the existence question that implements it in Chain present private cost management pattern, finally puts forward the pointed implementation proposal.
value chain strategic cost management system construe
Yan Liping
Department of Economy and Management North China Electric Power University Bao Ding, China
国际会议
成都
英文
306-309
2011-01-14(万方平台首次上网日期,不代表论文的发表时间)