基于顾客价值的成本管理——价值链成本分析

The Cost Management Based on Customer Value-Value Chain Cost Analysis

在当今竞争激烈的市场环境中,企业要获得竞争优势,就要面向顾客价值,本文论述了企业可以通过核算产品性质成本从而将成本分配到价值链,为成本降低开拓了空间,而价值链分析有助于企业的战略决策,从而获得竞争优势。

In today's global business environment,companies want to gain competitive advantages and they are forced to become cus tomer-driven. This study provides how companies gain competitive advantages by value chain cost analysis , and how companies base on cus tomer value.