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1、作业成本管理与价值链分析（Activitybasedcostingmanagementandvaluechainanalysis）ActivitybasedcostingmanagementandvaluechainanalysisActivitybasedcostingmanagementandvaluechainanalysis2009-02-0321:54:31Activitybasedcostmanagement(ABCM)isakindofcostmanagementmethoddevelopedonABC,
2、itusesABCtoprovideinformation,thestartingpointandthecoreofcostmanagementbythetransferofgoodstotheoperationlevel,accordingtotheprincipleofactivitiesconsumeresourcesandproductsconsumeactivities,assigningactivitycoststocostthespecificobjectin.Thevaluechainanalysisi
3、sakindofstrategicmanagementmethodofAmericanfamousstrategicmanagementexpertProfessorMichaelPorterproposedinthefirstplace,ittakesthevaluechainastheresearchobject,mainlyanalyzestheconstitutionofthevaluechain,eachvalueactivitiesinthevaluechainofthestatusandtherelati
4、onshipofthevaluechainofeachvalueactivitycost,inordertofindtheenterprisevaluechainandvalueactivities,problemsandimprovementofvalueactivitiesandwaystooptimizethevaluechain,soastomaketheenterprisegaincompetitiveadvantage.Inpracticalapplication,thecombinationofthese
5、twomethodscannotonlyavoidsimpleoperationcostmanagementpossibleimprovementworkwhileignoringthedefectsofthewholevaluechain,canalsoproviderealisticbasisfortheroleofvaluechainanalysis.I.Thetheoreticalbasisofactivity-basedcostingmanagementandvaluechainanalysis--proce
6、ssview(1)theideaof"process"containedinactivity-basedcostingmanagementandvaluechainanalysishasmadeimportantcontributionstothefieldofactivity-basedcostingmanagement,Toni.His"twoviewpointmodel"firstproposedthe"processview"analysismethod.Theconceptofprocessanalysisr
7、eflectsademandonthenewinformation,thisinformationistheinformationthataffecttheperformanceofthecompany,whatfactorscausedbyoperationandhowtoproperlyimplementoperation,enterprisescanusethisinformationtoimproveperformanceandincreasecustomervalue.Theideaofactivity-ba
8、sedcostingmanagementistoestablishtherelationshipbetweenactivityandcostonthebasisof"processview".Inordertoeffectivelycontrolcostsandfurtherreducecosts,activity-basedco
