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《论价值链分析在企业战略成本管理中的应用（application of value chain analysis in enterprise strategic cost management）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、论价值链分析在企业战略成本管理中的应用（Applicationofvaluechainanalysisinenterprisestrategiccostmanagement）ApplicationofvaluechainanalysisinenterprisestrategiccostmanagementApplicationofvaluechainanalysisinstrategiccostmanagementofenterprise2009-02-0321:55:22Duetotheconstraintsofvariousconditions,China'senterpris
2、ecostmanagementawarenessisrelativelyweak,theconceptismoreconservative,managementmethodsandmeansarerelativelybackward.Therefore,theideaofstrategiccostmanagementmustbeestablishedinenterprises.Analysisonthebasicconceptsofstrategiccostmanagement,pointsoutthevaluechainasoneofthemajortoolsofanalysis
3、shouldbecomethecoreofthestrategiccostmanagement,andaccordingtotheexistingdefectmanagementmodeofenterprisesinChinaareputforwardcountermeasuresandsuggestions.Keywordsstrategiccostmanagementvaluechainanalysiscountermeasuresuggestion1limitationsoftraditionalcostmanagementanalysismethods(1)costmana
4、gementislimitedtothecostofproductionactivities.Thetraditionalcostmanagementonlyfocusesonthevariouscostsintheproductionprocess,ignoringthecostofprenatalresearchanddevelopment,supplycostandthecontrolofthepostpartummarketingcosts.Affectedbythecost,mostmanagersnaturallythinkofproduction,sidebyside
5、,thecostmanagementislimitedtothecostofproductionactivities.(2)themainobjectofcostmanagementistheproductionprocesswithintheenterprise.Themainobjectoftraditionalcostmanagementistheproductionprocesswithintheenterprise,butignoresthesupplyandsalesofenterprises.Intheopen,competitivemarketenvironment
6、oftheenterprise,ineachcase,toconductcostmanagementmorebyunderstandingthewholeindustryvaluechaininthestrategictargetoftheenterprise.Thetraditionalcostanalysisstartswithmaterialpurchasing,whichwilllosetheopportunitytousethelinkbetweentheenterpriseandthesupplier.Inaddition,ignoringtheretailer(dow
7、nstream)valuechainmakesitdifficultforenterprisestoobtainaccurateproductdemandinformation,increasesthedistributioncostandafter-salesservicecost,andmakestheenterpriseslosetheopportunityofbackwardintegrationandcostreduction.2valuechainanal
