A Study on Strategic Cost Management Based on Value Chain Analysis

摘要：

Strategic Cost Management (SCM) is deliberate decision-making aimed at aligning the firms cost structure with its strategy and optimizing the enactment of the strategy. An important management topic across a wide spectrum of firms is reconfiguring the value delivery system - defining the boundaries of the firm. Profit impact should be the way that any value chain configuration is evaluated. The paper aims at to propose a theoretical extension to the literature that bridges the SCM, using Value Chain Analysis (VCA), and to illustrate the application of the two theory.

关键词： Strategic Cost Management (SCM) Value Chain Analysis(VCA) strategy cost structure

作者: Zhao Wei

作者单位: School of Economics & Management Shenyang Ligong University Shenyang, China

会议类型: 国际会议

会议名称: 2010 International Conference on Computer and Communication Technologies in Agriculture Engineering(计算机与通信技术在农业工程国际会议 CCTAE 2010)

会议地点: 成都

会议语种:英文

页码: 120-123

在线出版日期: 2010-06-12（万方平台首次上网日期，不代表论文的发表时间）