摘要
将ABM和价值链分析法运用于战略成本管理,构建战略成本管理方式下ABM和价值链分析法的基本框架及其具体分析内容和方法.研究表明,采用战略成本动因分析和价值链分析是实施战略成本管理的有效途径,能够为企业改变成本地位、获取竞争优势提供契机.
ABM and value chain analysis are applied in the strategic cost management, and the basic frames of ABM and value chain analysis under strategic cost management style is structured, including the specific content and method. Studying result shows that it is effective ways of implementing strategic cost management to adopt strategic cost driver analysis and value chain analysis, because they can offer the opportunites for changing the cost position and obtaining the competition advantage.
出处
《西安工程科技学院学报》
2006年第5期618-622,628,共6页
Journal of Xi an University of Engineering Science and Technology
关键词
ABM
价值链分析
战略成本管理
activity based management
value chain analysis
strategic cost management
