Research on Corporate Strategic Cost Management Based on Value Chain Analysis
Strategic cost management, as the continuation and breakthrough of the traditional cost management, is the inevitable trend of the development of cost management. At present, the corporate competitive advantages come not only from enterprises core capabilities, but also from the competition of the entire value chain associated with enterprise interests. Value chain analysis is one of the core analysis tools of the strategic cost management. This paper firstly reviews the related research literatures of the strategic cost management, then discusses the characteristics of the strategic cost management, and dissects the analysis approach of the strategic cost management from the perspective of value chain analysis, finally, proposes the specific countermeasures for the implementation of corporate strategic cost management.
Strategic Cost Management Value Chain Cost of Supply Chain
Huilong Wang Xi-lin Kuang
Yuanpei College, Shaoxing University, Shaoxing, P.R.C.312000
国际会议
香港·广州
英文
341-346
2010-07-25（万方平台首次上网日期，不代表论文的发表时间）