摘要
随着科学技术的进步和生产力的进一步发展,市场竞争日益加剧,市场需求的不确定性增大,这种变化不定的环境导致企业的财务管理也必须随之改变,为了更好地做到这点,我们采用价值链作为分析手段,建立一套以顾客价值最大化为目标的财务管理方法,本文以价值链财务管理假设、目标、原则和方法为框架建立了价值链财务管理理论结构的基本架构。
With the development of the productive force and the progress of the science and technology,the compitition become more and more fierce.And the market demand become so unsteady that anyone has no way to controll this.So,Under this environment we must change the old financial management style.In order to do this better,we adopt value chain as the analysis method and construct a series of financial management methods to improve the corporate's compition advantage.This thesis discuss the postulate,target,principle and mothed of the value chain financial management and construct the theory structure of the value chain financial management
出处
《财会通讯(下)》
北大核心
2004年第3期23-25,35,共4页
Communication of Finance and Accounting
关键词
价值链
财务管理
理论结构
value chain,financial management, theory structure