基于价值链的企业竞争优势构建

Constructing Enterprises ’ Competitive Advantage Based on the Value Chains

首先提出了衡量企业竞争优势有两大指标:"市场占有率"、"净资产收益率",指出获取企业竞争优势的工具是以作业为基础的"价值链";然后分别对"市场占有率"为基点的经营活动价值链和以"净资产收益率"为基点的财务活动价值链进行了分析,最后提出通过全面预算管理与平衡计分卡两项工具来执行与落实上述价值链,构建企业的竞争优势。

First, this article refers to two indicators to measure the competitive advantage of enter- prises： market share and net profit. It also points out that the tool to achieve competitive advantage is the value chain based on assignments. Then it analyzes the value chain of production based on market share and the value chain of finance based on net profit. Finally, it puts forward two tools to carry out the above chains in order to establish competitive advantage. The tools are overall budget management and balance scoring card.