论企业成本价值链技术经济分析的适用性及操作方法  

On the Suitability and Operation Method of Technical Economic Analyses in Enterprise Cost Value Chain

作　　者：都忠诚[1] 宋文军[2] 

机构地区：[1]天津师范大学管理学院,天津300384 [2]天津商业大学生物技术与食品科学学院,天津300134

出　　处：《现代财经（天津财经大学学报）》2007年第8期48-50,共3页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金项目(70072039);天津市自然科学基金项目(013605411)

摘　　要：为了达到企业生产时间成本、资源成本的最优化和价值、经济效益的最大化,应将时间成本作为企业成本的一项主要评价指标,并对企业成本价值链进行时间、资源、价值、效益进行综合技术经济分析,明确其在成本价值链中的适用性和操作方法。In order to optimize the time cost and resource cost of the enterprise products, maximize the value and economic benefit, a new perspective about time cost as an important evaluative index of enterprise cost was proposed. The technical economic analyses of the enterprise cost value chain were synthetically discussed from time, resource, value and benefit of the enterprise production,and its suitability in the enterprise cost value chain and operation method in the cost value chain was given.

关 键 词：时间 资源 效益 价值链 技术经济分析 

分 类 号：F275.3[经济管理—企业管理]