摘要
先进制造业的创新驱动性、高附加价值和高技术含量以及高研发投入特征,将成本管理的视角从生产管理拓展至整个价值链管理,使得先进制造业必然与精益化成本管理发生耦合。对先进制造业进行成本管理,首先要识别先进制造业的价值链,然后对价值链各环节进行精益化成本管理。
Advanced manufacturing industry’s innovation-driven characteristics of high added value,high technology content and high R&D investment expand the perspective of cost management from production management to the whole value chain management.Make the advanced manufacturing industry and lean cost management coupling.To carry on the cost management to the advanced manufacturing industry,we must first identify the value chain of the advanced manufacturing industry,and then carry on the lean cost management to each link of the value chain.Based on the analysis of the value chain coupling between advanced manufacturing industry and lean cost management.
作者
常灏宇
Chang Haoyu(Beijing Normal University—Hong Kong Baptist University United International College,Zhuhai 519087,China)
出处
《经济研究导刊》
2023年第15期129-131,共3页
Economic Research Guide
基金
国家社科基金资助项目“新发展理念下城镇化高质量发展的评价体系与实现路径”(20XJL007)。
关键词
创新驱动
先进制造业
精益成本管理
innovation-driven
advanced manufacturing
lean cost management
