期刊文献+

基于价值链的竞争对手成本分析研究 被引量:3

The Analysis of Competitors' Cost Based on Value Chain
下载PDF
导出
摘要 随着经济全球化,企业所面临的经营环境和管理模式发生了深刻的变化,企业必须站在战略的高度,培育企业长期的竞争优势,以适应不断变化的竞争环境。了解企业所在行业和市场以及参与竞争的对手,从而采取有效的竞争战略,是企业经营者们必须考虑的重要课题。本文探索通过与竞争对手价值链进行定性的和定量的比较发现本企业的优势和劣势,并通过控制成本动因、重构价值链等途径达到持久成本领先的目的。 With the development of economic globalization, profound changes have taken place in managerial environment and management mode of companies. The companies must stand in the strategic height and cultivate the lasting competitive advantage, in order to adapt to the changing competitive environment. It is an important topic of managers must consider so as to take effective competition strategy that understanding markets as well as competitors. This paper discovers the advantages and disadvantages of the enterprise by comparing with competitors qualitatively and quantitatively so as to achieve a lasting cost advantage by controlling the cost drivers and reconstructing the value chain.
作者 王辉 张海英
出处 《价值工程》 2014年第34期18-20,共3页 Value Engineering
关键词 竞争对手 价值链 成本分析 competitor value chain analysis of cost
  • 相关文献

参考文献7

二级参考文献34

  • 1迈克尔·波特 陈小悦.竞争优势[M].北京:华夏出版社,1997..
  • 2阎达五 尹美群.价值链会计—基于价值链管理理念的会计思想[N].财会时报,2003.03—26.
  • 3玛格丽特·梅著 郑志刚译.财务职能转变与公司增值[M].电子工业出版社,2002..
  • 4阎达五.开展会计理论创新研究—关于构建价值链会计的一些思考[J].国际财务与会计,2003,1.
  • 5[1]John K.Shank & Viay Govindarajan.Strategic Cost Management[M].The Free Press,1993.
  • 6MarkidesCC 周伟 译.战略定位:有效战略实战案例[M].北京:机械工业出版社,2003..
  • 7迈克尔·E·波特.竞争优势[M].北京:中国财政经济出版社,1998..
  • 8Chang, C. Janie & Hwang, Nen-Chen Richard. 2002.The effects of country and industry on implementing value chain cost analysis. International Journal of Accounting, 37(1): 123-140.
  • 9Ellen J.Drummond.1996. Applying Value-Based Management to procurement. International Journal of Physical Distribution & Logistics Management,26(1): 5-24.
  • 10Georges, Laurent & Eggert, Andreas.2003. Key Account Managers' Role Within the Value Creation Process of Collaborative Relationships. Journal of Business-to-Business Marketing, 10(4):1-22.

共引文献463

同被引文献13

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部