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基于价值链的中小酒企成本管控分析 被引量:1

Analysis of Cost Control in Small and Medium-sized Liquor Enterprises Based on Value Chain
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摘要 白酒行业头部效应逐步加强,拥有定价权的上市公司掌握着市场话语权。然而中小酒企的发展却面临着诸多难题,通过中小酒企与上市大型酒企的成本费用率对比,发现成本束缚对中小白酒企业发展的影响尤其明显。文中从现代酒企价值链模型出发,梳理中小酒企七大主要成本活动,分析在这些活动上中小酒企业存在的痛点。在此基础上,文章从价值链内外部联系的角度出发,提出了中小酒企成本管控的策略。 The head effect of the liquor industry has gradually strengthened,and listed companies with pricing power have the voice in the market.However,the development of small and medium-sized wine enterprises is facing many problems.Through the comparison between the cost cost rate of small and medium-sized wine enterprises and listed large wine enterprises,it is found that the impact of cost constraints on the development of small and medium-sized liquor enterprises is particularly obvious.Starting from the value chain model of modern wine enterprises,the paper sorts out the seven main cost activities of small and medium-sized wine enterprises,and analyzes the pain points of small and medium-sized wine enterprises in these activities.On this basis,the article puts forward the cost control strategy of small and medium-sized wine enterprises from the perspective of internal and external connection in the value chain.
作者 杨柳 唐锟 YANG Liu;TANG Kun(School of Management,Sichuan University of Science&Engineering,Zigong 643000,Sichuan,China)
出处 《酿酒》 CAS 2022年第4期6-9,共4页 Liquor Making
关键词 中小酒企 价值链 成本管控 成本费用率 small and medium-sized wine enterprises value chain cost control cost cost rate
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