摘要随着整个中国制造业发展轨迹迅速成长起来的美的集团，目前正实践着战略成本管理与价值链成本管理，以塑造新的成本优势。Working capital management based on the view of stakeholders is the hot topic discussed among financial managers.
5Schumpeterian J.A.The theory of economic development:An inquiry into profits,capital,credit,interest,and the business cycle[M].New Jersey,Transaction Publishers,1934.
