摘要
本文把价值链作为成本分析的系统框架和基本工具，描述了价值链及其组成部分，阐述了怎样使用成本驱动因素的概念和方法分析成本行为，指出了企业获取成本竞争优势的两种主要方法和我国企业成本管理的五大误区。
This article sees value chain as system frame and basic means of cost analysis, describes valuechain and its components, expounds how to use the concept and method of cost driving factors to analyze cost behaviour, and points out the two main methods of earning cost competitive advantage and fivebig errors in the cost control of Chinese enterprises
出处
《中国管理科学》
CSSCI
1999年第2期37-44,共8页
Chinese Journal of Management Science
