基于价值链理论的成本管理体系研究

The Establishment of Cost Management System Based on Value Chain Theory

在综述成本管理基本理论与价值链理论的基础上,构建了一套面向应用的基于价值链理论的成本管理体系框架,并给出了相关应用步骤与支撑技术,包括价值链成本观念的建立、成本价值链的识别与分析以及相应的成本管理技术与战略成本管理基本理念。

With a comprehensive survey on the cost management and value chain theory, the paper presents an application - oriented structure of cost management. It introduces the practical steps and relative techniques, including the establishment of value chain cost concept, the identification of cost value chain, the cost management techniques and the idea of strategic cost management.