价值链分析在企业战略成本管理中的改进  

The Improvement of Value Chain Analysis in Strategic Cost Management for Enterprise

作　　者：李存[1] 

机构地区：[1]山东师范大学,济南250014

出　　处：《价值工程》2016年第23期116-120,共5页Value Engineering

摘　　要：价值链分析是公司战略成本管理的重要工具之一,而目前对价值链的探讨仅仅停留在理论阶段,并且大多数企业的成本管理只关注内部价值活动成本的降低,无法满足企业获得竞争优势地位的需要。文章针对我国现行企业成本管理的问题,提出了一种定量化的改进方法,即将层次分析法融入到企业内外部价值链分析中来,通过本企业与其他关联企业价值活动的比较,找到自身成本管理中的优劣势,进而为企业决策服务。Value chain analysis is one of the important tool of strategic cost management for enterprises. However, the current discussion of the value chain just stay in the theoretical stage, and the cost management of most enterprises only focus on reducing the cost of internal value activities. So all these cannot meet the needs of the enterprise to gain competitive advantage. Aiming at problems of cost management for current enterprise in China, we put forward a quantitative improvement method. We would put the analytic hierarchy process into the internal and external value chain analysis for the enterprise, the value activities for the enterprise are compared with other associated activities, to find its advantages and disadvantages in the cost management for business decision-making.

关 键 词：价值链分析 战略成本管理 层次分析法 竞争优势 

分 类 号：F275.3[经济管理—企业管理]