基于现代价值链理论的成本管理  

Cost management based on modern value chain theory

作　　者：郑鑫蕾 夏佐铎[1] 郭琬琦 ZHENG Xin-lei;XIA Zuo-duo;GUO Wan-qi(School of Management,Wuhan Polytechnic University,Wuhan 430023,China)

机构地区：[1]武汉轻工大学管理学院,湖北武汉430023

出　　处：《武汉轻工大学学报》2021年第2期75-79,共5页Journal of Wuhan Polytechnic University

基　　金：国家社科基金一般项目(15BJY016).

摘　　要：基于价值链理论和成本管理,以农牧企业新希望集团为例,探讨该企业基于现代价值链理论的战略成本管理,分析新希望集团内、外部价值链成本管理,指出外部价值链是新希望集团成本管控的核心,并综合运用层次分析法,确认外部价值链管理客户,通过成本指标对比,提出成本管理目标。Based on the theory of value chain and cost management,this paper discusses the strategic cost management based on modern value chain theory,and analyzes the internal and external value chain cost management of New Hope Group,and points out that the external value chain is the core of New Hope Group's cost control.With comprehensive use of analytic hierarchy process,the paper confirms the external value chain management customers,and through the cost index comparison,putting forward the cost management objectives.

关 键 词：价值链 成本管理 新希望集团 

分 类 号：F234.3[经济管理—会计学]