本文選題：價(jià)值鏈　切入點(diǎn)：價(jià)值鏈成本控制　出處：《財(cái)會(huì)通訊》2017年20期

【摘要】：在激烈的市場競爭中,成本領(lǐng)先比技術(shù)領(lǐng)先更適合于低利潤的制造業(yè)企業(yè)發(fā)展戰(zhàn)略。運(yùn)用價(jià)值鏈進(jìn)行成本控制是制造業(yè)企業(yè)順應(yīng)時(shí)代要求,提高成本控制效果的有效途徑。本文從價(jià)值鏈成本管理的基礎(chǔ)理論入手,分析其在制造業(yè)企業(yè)生產(chǎn)經(jīng)營中的運(yùn)用;然后以北京現(xiàn)代為例,利用作業(yè)成本法和目標(biāo)成本法作為價(jià)值鏈成本控制工具,對(duì)公司的成本控制進(jìn)行具體分析。
[Abstract]:In the fierce market competition, cost-leading is more suitable for low-profit manufacturing enterprises than technology.Cost control by value chain is an effective way for manufacturing enterprises to meet the needs of the times and improve the effect of cost control.This paper starts with the basic theory of value chain cost management, analyzes its application in manufacturing enterprises' production and management, and then takes Beijing modern as an example, using activity-based costing and target cost as value chain cost control tools.Carry on the concrete analysis to the cost control of the company.
【作者單位】： 陜西財(cái)經(jīng)職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F406.72;F425
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本文編號(hào)：1714601