摘要
在市场经济与全球经济一体化的环境下,企业面对范围越来越广、程度越来越剧烈的竞争,成本控制事关企业生死存亡。而传统的成本控制方法与体系有明显的缺陷,企业必须寻找一种更有效的成本控制方法与体系,以适应竞争的需要。价值链理论为研究企业的成本控制提供了一种有效的方法。本文正是基于此,试图从价值链优化的角度对企业成本控制方法做初浅探讨。基于价值链优化的企业成本控制策略进行了定量分析,引用模糊线性规划方法并结合时间因素对企业价值链优化问题展开研究,为成本控制的进行提供一种动态的、实用的定量价值链优化方法,使成本控制更好地运用于企业成本管理之中,从而获得竞争优势,这正是本文的意义所在。
In the environment of market economy and global economic integration, enterprises are faced with increasingly wide range of fierce competition. So, cost control relates to enterprise' survival. The traditional methods and system of cost control have some obvious flaws. Enterprises must find a more effective cost control method and system to meet the need of competition. The theory of Value- Chain provides an effective method to study cost control of the enterprise. Basing on that, this essay is an attempt to discuss the cost control method of enterprise from the view of enhancing the value - chain by using the fuzzy linear programming method and the time factor. To control the cost for providing a dynamic, practical quantitative value chain optimization. The utility of this method is proved in terms of applying research in an enterprise value chain optimization in order to manage the cost and acquire the competitive advantage. This is the meaning of this essay.
出处
《现代情报》
北大核心
2007年第12期192-195,共4页
Journal of Modern Information
关键词
价值链
成本控制
模糊线性规划
value chain
cost control
the fuzzy linear programming