基于价值链的横向并购成本竞争优势研究  

Research on cost competitive advantage of horizontal merger and acquisition based on value chain

作　　者：张劲松[1] 柳佳[1] 于海凤[1] 

机构地区：[1]哈尔滨商业大学会计学院,哈尔滨150028

出　　处：《哈尔滨商业大学学报（自然科学版）》2015年第3期370-373,377,共5页Journal of Harbin University of Commerce：Natural Sciences Edition

摘　　要：从价值角度进行成本研究能够更深刻的揭示成本的本质.基于价值链视角,梳理横向并购过程,构建新型作业价值链,控制每环节价值活动成本,提出公司降低成本、增强成本竞争优势的策略.对公司横向并购成本竞争优势的研究具有非常大的现实意义.This paper studied on costs from the viewpoint of value can reveal its essence more profoundly. Based on the perspective of value chain,the process of horizontal merger and acquisition was analyzed,and a new value chain was built. The costs of each link of value activities were controlled,and some ideas of how to reduce costs and enhance cost competitive advantage were put forward. The research on cost competitive advantage of the horizontal merger and acquisition had great practical significance.

关 键 词：价值链 横向并购成本 竞争优势 

分 类 号：F275[经济管理—企业管理]