基于价值链的农机企业成本管理研究  

Research on Cost Management under Value Chain in Agricultural Machinery Enterprises

作　　者：王秀丽[1] 朱耿先[1] 

机构地区：[1]天津大学管理学院

出　　处：《中国农机化》2008年第2期28-30,共3页Chinese Agricul Tural Mechanization

摘　　要：价值链理论为我们科学地分析企业的成本动因、降低企业成本、提升企业的核心竞争力提供了有力的依据和分析方法。本文简要介绍了价值链的概念及分类,分析了我国农机企业实行基于价值链的成本管理的重要性,给出了企业内部价值链优化模型,提出了具体的实施步骤及实施过程中应注意的事项。Value chain theories have offered strong basis and analytical method that we can analyze the cost drivers＂ reduce production cost; and promote the core competitiveness of enterprises. In this paper; the meaning and sorts of value chain is introduced briefly; the significance of applying cost management under value chain is brought forward. More over;, this paper put forward the model of optimizing inner value chain. The approach and notice are given at last.

关 键 词：价值链 成本管理 农机 

分 类 号：F270.7[经济管理—企业管理]