企业成本管理中的价值界定与表示方法研究——基于可拓学

Value Definition and Representation of Cost Management in Enterprise——Based on Extension Theory

在科技发展与经济全球化带来的激烈竞争环境下,创造并保持成本竞争优势,已成为每个企业生存和发展的重要问题。从企业价值链分析流程入手,对企业成本管理中的价值进行界定,提出价值链分析的价值集基础理论,且给出基于可拓学的物元、事元、关系元和复合元的价值表示方式,探讨价值集相关性分析的表示方法,为进一步分析研究企业成本管理中价值的挖掘和提升提供方法性的理论基础。

In the fierce competition environment brought by technological development and economic globalization,it has become important issues of survival for each enterprise to create and maintain cost competitive advantage and development.This article defines the value of enterprise cost management,and proposes the value set theory of value chain analysis,and gives value description based on matter-element,affair-element,relation-element and multi-element.Then it discusses the presentation of value set correlation analysis,and provide methodological theoretical basis for further analysis and research on how to tap and add the value in the enterprise cost management.