摘要
将价值链价值流分析方法引入产品成本控制中,阐述了该方法的原理和优势以及企业应采取的措施,并分析了信息系统在基于该方法的成本控制中的作用。
For years,the cost control of enterprises has been based on the production cost of products.From this point,the decrease of cost is very low.In this paper,value chain-value flow method is introduced into the cost control of products.The principles and priority as well as corresponding measures are put forward.The function of information system in the cost control based on the above value chain-value flow method is analyzed.
出处
《水利经济》
2006年第6期79-81,共3页
Journal of Economics of Water Resources
关键词
价值链
价值流
成本控制
信息系统
value chain
value flow
cost control
information system
