战略成本管理中价值链分析法的应用研究

Application Research on the Value Chain Analytic Method under Strategic Cost Management

价值链分析是一种战略性的分析工具。将价值链分析法运用于战略成本管理领域,能帮助企业以新的视角看待成本因素,找到传统分析法不曾关注的降低成本的途径。引入作业成本法和作业管理思想对价值链分析法进行完善,可以提高其运用于战略成本管理的可操作性。

The value chain analysis is a kind of strategic analysis tools. When it be used in strategic cost management, the value chain analytic method can help enterprises to view cost elements from a new angle and find the way which was never paid attention to by the traditional analytic method to reduce the cost. By introducing activity cost method and activity management, this article perfects the value chain analysis, enhances the feasibility to use it in the strategic cost management.