摘要
本文从资金成本概念着手剖析了经济增加值(EVA)的含义;并从供应链战略的三个环节:采购、内部资源整合、需求传递方面介绍了如何在供应链战略中实现EVA管理。详述了在采购战略中如何用EVA值决定对某种原材料是自产还是外购;在内部资源整合战略中如何根据EVA思想实施数量化管理;在需求传递战略中通过降低顾客成本,提高客户服务水平来增加企业的EVA值,从而提高整个供应链的竞争力。
This article analyses the definition of EVA from the aspect of cost of capital. And it introduces how to carry out EVA management in the strategy of supply chain management such as purchase, resource reorganization and demand transfer. What′s more ,it explains how to make decisions in the SCM in details to improve the competition of the whole supply chain .
出处
《价值工程》
2003年第6期45-47,共3页
Value Engineering