基于价值链-价值流分析的成本控制探讨  

Some discussions on cost control based on the analysis of value chain-value flow

作　　者：郑玥[1] 陈晓坤[1] 

机构地区：[1]河海大学商学院,江苏南京210098

出　　处：《水利经济》2006年第6期79-81,共3页Journal of Economics of Water Resources

摘　　要：将价值链价值流分析方法引入产品成本控制中,阐述了该方法的原理和优势以及企业应采取的措施,并分析了信息系统在基于该方法的成本控制中的作用。For years,the cost control of enterprises has been based on the production cost of products.From this point,the decrease of cost is very low.In this paper,value chain-value flow method is introduced into the cost control of products.The principles and priority as well as corresponding measures are put forward.The function of information system in the cost control based on the above value chain-value flow method is analyzed.

关 键 词：价值链 价值流 成本控制 信息系统 

分 类 号：F234.2[经济管理—会计学]